公司治理與市場風險對台灣銀行產業
財務績效之迴歸分析

本研究使用R統計程式，對台灣地區本國銀行2014年-2017年之財務收入進行財務面生產力指數Ch_TFP、Ch_effch、Ch_tech、Ch_peffch、Ch_scalech，全期間之平均值分別為0.960、1.040、0.925、1.020及1.020。代表在估計期間，受評估台灣地區本國銀行是有-4.01％的財務面生產力下降。受評估之台灣本國銀行技術效率變動而言，有4.02％的效率改善。技術變動方面，則有-7.49％的生產技術下降。迴歸分析可知，在估計期間，逾放比率及資本適足率 (BIS)對 Ch_effch 呈現正向顯著影響。資本適足率 (BIS) 對CH_PEFFCH呈現正向顯著影響。董監席次對CH_PEFFCH 呈現負向顯著影響。

關鍵字

台灣銀行產業；公司治理；市場風險；資料包絡分析法

並列摘要

This research uses the R statistical program to calculate the financial productivity index Ch_TFP, Ch_effch, Ch_tech, Ch_peffch, and Ch_scalech on the financial income of domestic banks in Taiwan from 2014 to 2017. The average values for the whole period are 0.960, 1.040, 0.925, 1.020 and 1.020 respectively. 1.020. During the estimation period, it is estimated that the domestic banks in Taiwan have a -4.01% decline in financial productivity. In terms of changes in the technical efficiency of Taiwan’s domestic banks under evaluation, there is an efficiency improvement of 4.02%. In terms of technological changes, there was a -7.49% decline in production technology. Regression analysis shows that during the estimation period, the over-disbursement ratio and capital adequacy ratio (BIS) have a positive and significant impact on Ch_effch. The capital adequacy ratio (BIS) has a positive and significant impact on CH_PEFFCH. The number of directors and supervisors has a significant negative impact on CH_PEFFCH.