有鑑於我國近年來銀行經營環境劇烈變化,迭有金融改革之倡議,主要以銀行整併為推動方向。本研究即探討中小型銀行之存續與影響其經營績效之因素。 本研究運用OLS迴歸分析模型,以本國19 家中小型銀行為研究樣本,研究期間為1999年第4季至2008年第3季共36季,透過選取適當之財務變數資料,進行探討影響銀行經營績效主要因素之研究。實證結果發現稅後淨利率、每人利息收入、每人營收、總資產報酬成長率及營業利益率,共同對每股盈餘、資產報酬率及淨值報酬率等三個代表銀行經營績效指標之間有顯著正向關係。然而探討個別變數對經營績效指標之關係可知,另有手續費收入對每股盈餘在1%顯著水準下,有顯著 正向影響;而備抵呆帳佔放款比率及淨值成長率也對資產報酬率則在1%顯著水準下,有顯著正向關係;此外,資產總額、營業利益率、備抵呆帳佔放款比率、淨值成長率、資本適足率及營業利益率對淨值報酬率亦也在1%之顯著水準,具有正向之解釋能力。綜合而言,研究結果顯示獲利性因素之財務變數指標為影響中小型銀行經營績效之最主要因素。 以上之研究結論,可作為中小型銀行經營決策上之參考。因此,經營績效良好之中小型銀行,應仍具有獨立經營之價值。
In view of the difficult economic condition in recent years, competition among banks is unusually fierce. As a result, the proposal of financial reform is often addressed, and it is mainly focused on bank mergers. However, a small and medium-scale bank should also perceive this need for competitiveness as the key to its own survival. This study uses OLS Regression Analysis to explore factors that influence bank operating performance. Nineteen medium and small-scale banks in Taiwan are selected as the empirical samples of this study, financial variances and data are properly and accurately collected, and the research period is from the 4th quarter of 1999 to the third quarter of 2008, total through 36 quarters. The result shows that the following factors: "net after-tax profit margin", "personal interest income", "sales per employee", "YOY%-Return on TA" and "operating income", have significant positive correlation with EPS, ROA and ROE, which are known as bank operation performance indices. The relationship between dummy variables and operation performance indices indicates that fee income has a positive relationship with EPS at a 1% obvious level. Additionally, allowance for bad debts ratio and YOY%-total equity show a positive correlation with ROA at 1% obvious level. Furthermore, this study points out that some variances such as: total assets, operating income, allowance for bad debts ratio, YOY%-total equity, BIS, and operating income also show a positive correlation with ROE at 1% obvious level. In conclusion, the study reveals that the profitability factor is apparently the major financial variance which effects small-and medium scale banks operation performance. The research above can be regarded as a reference when operating a small or medium scale bank. It suggests a healthy small to medium size bank is worthy of operation and should continue its business.