本研究旨在影響臺灣銀行業使用非交易目的衍生性金融工具之因素探討,以26家本國銀行,樣本期間於2007年1月到2021年12月,共計15年,使用的是年資料,資料來源為台灣經濟新報(TEJ),共311筆資料。研究過程中可了解銀行間會因為那些因素增加衍生性商品的使用。研究結果發現,銀行性質、應收帳款週轉天數、負債比率具顯著性,且皆呈負顯著,表示應收帳款週轉天數越短,銀行呆帳風險越小,造就衍生性金融商品使用機會越高,負債比率越低,衍生性金融商品使用量越高。股東權益報酬率、每股淨值也具顯著性,且皆呈正顯著,每股淨值越高,銀行業獲利能力顯著的越好,進而影響衍生性金融商品的使用率,其中在資本適足率、每股淨值越高的情況下大規模銀行會增加衍生性金融商品的使用。
This paper explores the influencing factors of Taiwan's banking industry's use of non-trading derivative financial instruments from 2007 to 2021. The data obtained in this study comes from the Taiwan Economic Daily (TEJ) database. The results of the study found that the nature of the bank, the days of accounts receivable turnover, and the debt ratio were all significant and negatively significant, indicating that the shorter the days of accounts receivable turnover, the lower the risk of bad debts in banks, and the higher the proportion of opportunities created by using derivative financial products. The higher the debt ratio, the higher the utilization rate of derivative financial products. Among them, when the capital adequacy ratio and the net value per share are higher, large-scale banks will increase the use of derivative financial products.