銀行經營績效評估之研究

An Evaluation of Efficiency in Domestic Banks

汪裕銘(Yu-Ming Wang)

指導教授 ： 郭玟秀

台南應用科技大學/管理學院/商學與管理研究所/碩士(2009年)

摘要

銀行是一國經濟體系中不可獲缺的一環，扮演貨幣創造及資金供給的角色。因此主管機關應致力於金融機構與金融市場的健全發展，對於經營效率較差與生產力嚴重衰退的銀行，主管機關必須扮演督導與監督的角色，從旁了解其無效率的原因，給予適時的協助並督促其改善，以避免無效率銀行因經營不善而拖累整體金融市場。
本文旨在探討銀行經營績效，以資料包絡分析法評估36家本國銀行在全球金融大海嘯前後經營績效的差異，再透過差額變數分析探討相對無效率銀行其缺失所在，減少過多的投入量及增加過少的產出量。並以麥氏指數分析法探討其生產力的變動情形，期間為2007-2009年，依中介法所選擇的投入項目為固定資產、利息支出、營業費用與存款，產出項目為利息收入及放款與貼現。
本文實證結果發現：
1. 金融大海嘯前後(即2007-2009年)，銀行的整體效率呈現持續衰退。
2. 本國銀行存在著過多的投入量與過少的產出量。
3. 生產力變動情形在2007-2008 年是衰退的，在2008-2009年則呈現成長。

關鍵詞：銀行經營績效、資料包絡分析法、差額變數分析、麥氏指數分析法。

關鍵字

銀行經營績效、資料包絡分析法、差額變數分析、麥氏指數分析法

並列摘要

Abstract
Banks play an essential role in the economy. They mint currency and provide financial options to customers. Therefore, authorities should devote themselves to developing solid financial institutions and appealing to financial markets. Authorities should supervise banks which have had poor operating efficiency or have declined severely. In order not to encumber the overall financial market, authorities need to find out what has caused the inefficiency of these banks so as to help them improve.
Therefore, the purpose of this study was to evaluate the performance of domestic banks. Data Envelopment Analysis (DEA) was used to examine 36 domestic banks before and after the global Financial Tsunami. Slack Variable Analysis (SVA) was used to investigate the drawbacks of the ineffective banks, to decrease input when excessive and increase output when insufficient. Malmquist Index Analysis was used to survey the variation of productivity. The period in this study was from 2007 to 2009. According to the Intermediation Approach, the input items chosen were fixed assets, interest expense, operating expenditures, and savings. The output items chosen were interest income, and loans and discounts.
The major findings were as follows:
1. The overall efficiency of domestic banks before and after the global Financial Tsunami (during 2007 — 2009) declined.
2. There was too much input and too little output in domestic banks.
3. The variation of productivity during 2007 — 2008 declined. However, the variation of productivity during 2008 — 2009 increased.

Key words: bank performance evaluation, Data Envelopment Analysis (DEA), Slack Variable Analysis (SVA), Malmquist Index Analysis

並列關鍵字

bank performance evaluation, Data Envelopment Analysis (DEA), Slack Variable Analysis (SVA), Malmquist Index Analysis

參考文獻

一、中文部份

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