銀行特徵、信用卡業務表現與其獲利能力之間的關係-以本國銀行為例

Relationships between Bank performance, Bank Characteristics and Credit Card Sales in Taiwan

黃博昌(Bo Chang Huang)

指導教授 ： 何加政

國立中正大學/管理學院/財務金融學系/碩士(2014年)

摘要

本國銀行隨著金融市場的自由化和國際化，因此銀行各項業務的競爭未來會持續進行。回顧近年來，國內金融機構隨著政府的一連串金融改革措施，銀行體系的體質上已逐漸脫胎換骨，無論是在資產品質或是風險管理上，皆有一定的改善成效。然而，在此之際，唯獨銀行的獲利能力尚有待提升，本國銀行除了繼續深耕強化傳統的存放款業務外，同時也應該積極地推展各項消費金融的業務來提升銀行的競爭力。國內信用卡市場儘管在歷經雙卡風暴事件後，市場也逐漸趨於穩定和成熟，所以此刻有必要重新檢討銀行在信用卡業務中，哪些因素將對銀行的經營績效表現具有重要的關聯性，並企圖找尋對於銀行在利潤提升上有利的條件因子。
本研究將考量公司特徵和信用卡業務因素並納入到探討銀行的經營績效表現的關聯性，期望建構一種以同期或跨期性的信用卡業務和公司特徵等因子來做為解釋本國銀行經營績效表現的理論模式。研究期間從2004年6月起到2014年1月為止，共計有49 家本國銀行的116個月資料。同時並採用相關性分析、簡單迴歸模型及多元迴歸模型等方法，藉此進行實證以檢定和推論提出的四項假設。最後，在經由實證後獲得主要的結論有：
首先、發現本國銀行的平均有效流通卡數比率為52.0944%，顯示國內呆卡問題是存在並須解決的，以避免銀行的資源浪費並降低營業成本。其次，也發現同期的卡量或卡金額的業務因素皆與銀行的EPS之間存在一定的顯著關係，且前期的卡量和卡金額的業務指標也與銀行的EPS是呈現顯著的正向關係，而存在遞延效果。另外，同期及前期的有效流通卡數比率對於銀行的ROE是呈現顯著為正而具有持續性，但在同期的卡金額業務則對於銀行的ROE並不存在顯著的影響性。此外，有部分的證據顯示本國銀行的資產品質和管理能力對於其銀行的EPS會存在一定的關係，但與銀行的ROE表現則並未存在一定的關係。
本研究發現對於存放款業務規模較大的銀行會有顯著較佳的EPS及ROE，而信用卡發卡量較大的本國銀行則發現會有顯著較佳的ROE。最後，本研究證實提高信用卡有效流通卡比率是可以顯著提升銀行的獲利能力，這些結果供有關銀行業者參考。
關鍵詞：信用卡業務、公司特徵、經營績效、本國銀行

關鍵字

經營績效 ； 公司特徵 ； 信用卡業務 ； 本國銀行

並列摘要

As the banks in Taiwan face liberalization and internationalization of the financial market, competition of various banking services continues to be intense. In recent years, upon financial reform measures of the government, the banking system of financial institutions in Taiwan has been changed. Asset quality or risk management is relatively improved. However, profit capacity of banks should be enhanced. Besides continuing the traditional deposit and loan service, banks should also actively provide different services to increase competitiveness. After the crisis of credit card and cash card, credit card market in Taiwan has become gradually stable and mature. Hence, it is necessary to find the key factors of operational performance in credit card service of banks, and recognize the advantageous factors to increase profits.
This paper examines the corporate characteristics and service factors of credit card service, and explores their correlations with operational performance of banks, in order to establish the theoretical model to explain the operational performance of banks in Taiwan in the same or different periods. The research was from June 2004 to January 2014, and collected data of 116 months of 49 branches of the Bank of Taiwan. By correlation analysis, simple regression model and multiple regression model, this study tested and validated the four hypotheses. Based on the results, the main conclusions are shown as follows:
First, that percentage of average number of valid cards of
circulation in the Bank of Taiwan is 52.0944%. There are bad cards in Taiwan and they should be solved to avoid waste of resources of banks and lower operational cost. In addition, the number of credit cards or the factor affecting the card issuing amount in the corresponding period is significantly associated with EPS of banks. Moreover, there is a significant and positive relation between number of cards and the indicator of card issuing amount in the next period and EPS of banks, suggesting a cascade effect. In addition, the percentage of valid credit card of circulation in the corresponding and the next periods positively, significantly and continuously influences ROE of bank. However, card issuing amount in the corresponding period does not significantly influences ROE of bank. In addition, some evidences show that asset quality and management capacity of the Bank of Taiwan has a relative correlation with EPS of the bank. However, it is not necessarily related to ROE.
This study demonstrates that banks with larger scale of deposit and loan business have more significant EPS and ROE. The Bank of Taiwan, which has a great number of credit cards, shows higher ROE. Finally, the increase of percentage of valid credit card of circulation significantly enhances profit capacity of bank. The findings can serve as reference for banking industry.
Keywords: Credit Card Business; Bank Characteristics; Operation Performance; Domestic Banks

並列關鍵字

Operation Performance ； Bank Characteristics ； Credit Card Business ； Domestic Banks

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