本研究主要研究風險管理對台灣地區銀行業的財務績效之影響,以2006年至2015年為研究期間,使用敘述性統計、Pearson相關分析、成對樣本T檢定、多元迴歸分析,實證結果(1)資本適足率對財務績效有顯著的正向影響;(2) 逾期放款比率對財務績效有顯著的負向影響;(3)備抵呆帳覆蓋率對財務績效有顯著的正向影響;(4)流動準備比率對財務績效有顯著的負向影響;(5)存放比率對財務績效有顯著的正向影響;(6)利率敏感性資產與負債比率對財務績效有顯著的正向影響。根據實證結果,本研究建議金融機構應設計有效的風險管理體系,需要建立適當的信用管理、監督、處理和制定策略,不僅能夠管制銀行的信用風險,而且還能夠使銀行的財務績效有更佳狀態及競爭力。
This research aims at examining the effect of risk management on financial performance of Taiwan commercial banks during the period (2006-2015). The data gathered were thus analyzed using descriptive statistics, Pearson correlation analysis, the paired sample t-test and multiple regression models. The results indicated that (1) Capital adequacy ratio has a significant positive impact on financial performance. (2) Non Performing Loan Ratios (NPL ratio) has a significant negative impact on financial performance. (3) The coverage ratio of allowance for bad debt has a significant positive impact on financial performance. (4) Liquid reserves ratio has a significant negative impact on financial performance. (5) Loan-to-deposit ratio has a significant positive impact on financial performance. (6) Ratio of interest-rate sensitive assets (IRSA) to debt has a significant positive impact on financial performance. Based on findings, the researcher recommends banks should designing an effective risk management system, need to establish an appropriate credit administration that involves monitoring, processing and devise strategies that will not only limit the banks exposition to credit risk but will develop performance and competitiveness of the banks.