- 學位論文
銀行經營風險與績效關聯性之分析—金控子銀行與獨立銀行之比較
Nalysis of The Correlation between Operational Risks and Operational Performance: Results Obtained by Comparing Independent Banks with The Financial Holding Subsidiary Banks.
摘要
近年來政府順應金融自由化，放寬原先對金融業務及銀行設立之限制。然而，開放後新銀行林立，規模卻普遍偏小，業務同質性高。政府為解決over banking的問題和急欲推動台灣成為區域金融中心的願景，開始鼓勵金融業朝向大型金控化經營，並引進巴塞爾風險管理協定，希望藉由金控化經營與風險管理雙管齊下提升銀行的經營績效與差異化。本研究旨欲瞭解金控化經營是否真能提升銀行之經營績效，以國內上市櫃30家銀行為樣本，依經營型態分為「金控子銀行」與「非金控之獨立銀行」，探討在不同經營型態下風險控管因子對銀行經營績效之影響是否存在差異性。實證結果顯示，銀行可藉由控制風險提升經營績效;不同風險控管因子對不同銀行型態的影響存在差異性，多項金控子銀行之經營績效指標優於獨立銀行，研究結果可以提供政府部門推動國際金融策略擬定之參考。
並列摘要
In recent decades, governments worldwide have lifted restrictions on financial businesses and banks to encourage financial liberalization, which has led to a surge in the emergence of banks. However, these banks are generally small in scope and provide similar services. To solve the problem of an excessively high number of banks and to evolve Taiwan into a regional financial center, the Taiwanese government began to encourage the domestic banking industry to adopt a financial holdings model of management. In addition, the Taiwanese government introduced the Basel Accords for the management of risk; the objectives are to use financial holdings management and risk management to elevate the operational performance of banks and facilitate bank differentiation. In this study, we investigated whether financial holdings management improved the operational performance of banks. A total of 30 Taiwanese listed or over-the-counter banks were selected as the study sample and divided into two categories (i.e., “financial holding subsidiary banks” and “independent banks without financial holdings”) according to their operational method. The study explored whether the effects of risk management factors on the operational performance of banks differed between the two operational methods. The empirical results showed that the banks could enhance their operational performance by managing risks and that the effects of the risk management factors on their operational performance differed between the two operational methods. Many operational performance indicators showed that financial holding subsidiary banks outperformed independent banks. The results of this study can serve as a reference for government departments when promoting and formulating international financial strategies. Key words: New Basel Accord, Operational performance of banks, Banks’ risk management, Capital adequacy ratio.