台灣銀行業經營績效分析-兼論其赴大陸發展之研究

A Study of Banking Industry in Taiwan – Performance Analysis and Development in Mainland China

游素敏(Shu-Min Yu)

指導教授 ： 何中達

國立中央大學/管理學院/財務金融學系碩士在職專班/碩士(2007年)

摘要

銀行業經營績效的良窳，是政府主管監理機關、銀行經營者以及存款人與投資大眾高度關注議題，我國銀行業面臨的最大困難就是過多同質性的銀行造成市場價格的惡性競爭，利潤空間受到嚴重的壓縮。另我國因入世而形成金融環境之開放與改變，使得國際性金融集團積極尋找機會進入我國金融市場，我國的銀行業面對內部及外來之競爭壓力，必須思考鞏固並提升競爭力之方法。
本研究首先探討與銀行經營績效有關之指標，以實證評估某些財務性指標對經營績效之影響強度；再就國內銀行業之經營困局提出因應之道，而從突破台灣銀行業經營困局諸多方法中，提出國內銀行業赴大陸設點之相關研究。
壹、在實證研究方面之結論：本研究將本國41家銀行樣本分為全體銀行、已在兩岸三地設點銀行與未在兩岸三地設點銀行等三個群組，期間自1999年至2005年計七年，以上述長期追蹤資料( panel data )的分析方法，探討影響銀行經營績效之因素。實證結果如下：(一) 以資本適足率、逾期放款比率、民營企業放款市佔率、營業費用率、存放款利率差距率及非利息收入率等六個自變數，對於資產報酬率與淨值報酬率互有正向或反向顯著的影響，由此可知，上述六個自變數，乃影響台灣地區本國銀行經營績效相當重要之因素；(二) 已在兩岸三地設點之銀行較有實力順應金融大環境變遷而調整其營運策略，促使銀行經營績效的平均數表現較未在兩岸三地設點之銀行明顯高出許多，其實力並促使其朝國際化發展邁進。
貳、在綜合歸納分析方面之結論：國內銀行業若要提昇競爭力、創造出有效之淨值獲利模式，諸多策略必須同時並進，而前往大陸設立據點、開拓廣大內地市場，是當前刻不容緩的行動方案之一，因此本研究亦將本國銀行赴大陸設立營業據點列入探討主題。從外資銀行在大陸之發展經驗、本國銀行赴大陸設點之SWOT分析，歸納出台灣銀行業赴大陸發展之可行模式與策略。

關鍵字

銀行經營績效 ； 長期追蹤資料 ； 中國外資銀行 ； 西進策略

並列摘要

The operating performances of the local banks are an issue highly concerned by the government authorities, the bank operators, depositors and the investors. The greatest difficulties that the local banking industry in Taiwan is facing are the random market price and the declining profits caused by the malicious competition among the homogeneous banks. Besides, after Taiwan was admitted into WTO, the financial environment has been forced to change and open, which has encouraged the international financial groups to enter the local financial market. Hence, the local banking industry is facing the crucial heavy competition from both foreign and domestic banks. Therefore, we must come up with the methods to stabilize and furthermore to promote our competitiveness.

This research first discusses the norms of the operating performances of the banks and evaluates the intensity of the effects that the certain financial norms have on the operating performances. Second, the research also proposes the solutions to the dilemmas of the banking industry, of all the solutions, it researches on the local banks’ setting up footholds in Mainland China.

The conclusion of the diagnosis research aspect- this study divides the local 41 banks into three groups – all of the 41 banks, the banks which have established their footholds in Taiwan, Hong Kong, and Mainland China, and the banks which haven’t established their footholds in the places mentioned above. This research discusses the factors that affect the operating performances of the banks by analyzing the seven-year long-term Panel Data from 1999 to 2005. The diagnosis results are as follows: First, the six independent variables - the capital adequacy ratio, the non-performing loan’s ratio, the privately operated enterprise loans occupying ratio, the business expense ratio, the earning spread ratio and the non-interest income ratio - are positively or negatively associated with the asset reward rate and the capital reward rate . Thus, the six independent variables mentioned above are the significant factors that affects the operating performances of the banks. Second, the banks which have established the footholds in Taiwan, Hong Kong, and Mainland China comparatively have stronger strength to adapt themselves to the changing environment and adjust their business strategies, which significantly results in much better operating performance than the banks which have not established the footholds in the places mentioned above. The strength has urged the banks to make great strides forward to the development of internationalization.

The conclusion of the analysis aspect - To enhance their competitiveness and create effective patterns of the net worth profit, the local banks should carry out a wide variety of strategies simultaneously. However, setting up the footholds in Mainland China and expanding the enormous inland market are one of the urgent action we have to take immediately. For this reason, the research also discusses the issue of establishing the footholds in Mainland China. Through the experiences of the foreign capital banks in Mainland China and the SWOT analysis of the local banks’ establishing footholds in Mainland China, the study induces the feasible patterns and strategies for the local banks that intend to develop in Mainland China.

並列關鍵字

Foreign Capital Banks in CHINA ； Bank Performance ； Panel Data ； The Strategic of the Westward Movement

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