摘要
在任何金融體系中，銀行總是扮演著重要的中介機構，更是會影響一個國家經濟的存在，因此經營績效一直是許多學者探討的熱門議題。而台灣銀行業的發展，由早期受到政府的保護及限制，逐漸因各種政策的施行而轉變為開放且競爭的產業。本研究根據台灣銀行業在發展中之政策為依據，採用1994年至2008年共15年間之台灣地區銀行資料，將其劃分為四個時期：新銀行成立時期、公營銀行民營化時期、第一次金融改革時期、第二次金融改革時期。根據銀行的經營原則及CAMEL指標及國內外文獻，選用18項財務比率作為研究變數，利用Mann-Whitney-Wilcoxon檢定進行各類型銀行在不同時期下的分析與比較，並採用因素分析法綜合考慮銀行各方面的經營績效，建立從1994年至2008年各時期之銀行的經營績效分數，比較不同時期下，各種類型銀行經營績效間之差異。而研究結果顯示：整體來說，除第一時期民營銀行經營績效分數高於公營銀行外，其餘時期皆低於公營銀行，主要原因是民營銀行的變異程度較大。顯示出雖然政府希望透過各項金融改革改善整體銀行業之體質，但仍有少數民營銀行表現較差；在第三與第四時期，金控銀行經營績效分數表現皆較其他類型之銀行為佳，主要是獲利性因素及成長性因素上表現較佳之緣故。總體來說，地區性中小企銀普遍表現最差，應是金融主管機關首要改善之目標，如此不但能有效降低問題金融發生的情況，更能提升台灣銀行業整體之經營績效。
並列摘要
No matter what financial system, banks are very important intermediary. It can profoundly affect the progress of a country's economic. That’s why there are many research about the performance of banks. In Taiwan banking industry, it was restricted by government in the past, and the whole industry was closed. Until government lifted the restriction and enacted some financial policy gradually, the banking industry in Taiwan became more competition. This research use 1994-2008 Taiwan’s banks data, and according to the government’s financial policy to divide these four period: Private Banks establish period, Privatization of Public Banks period, The first financial reform period, The second financial reform period. According to the operational rule of banks, CAMEL rating systems and literature, this research choose 18 financial ratio be the variable. Use Mann-Whitney-Wilcoxon method to analysis the mean’s difference between different type of bank in different period. And use the Principal Component analysis to establish the performance grades of banks in Taiwan from 1994 to 2008 in different period. The results show that except of the first period, public banks’ performance is better than private banks.the reason is private banks has higher variance. That shows although the government wants to improve the whole banking industry, there are some private banks still have poor performance. In the third and fourth period, the holding banks’ performance is better than other types of banks, especially in earning and growth fators. As a whole, the regional private banks’ has wrose performance. It should be the first improve target, that could increase the whole banking industry’s performance effectively.