台灣金控銀行公司治理特性與其經營效率之相關性研究

The Research of the Relationship between Operating Efficiency and Governance Characteristics of Financial Holding Companies in Taiwan

林聖宗(Sheng-Tsung Lin)

指導教授 ： 吳麗紅

嶺東科技大學/財經學院/財政系財稅與會計資訊碩士班/碩士(2017年)

摘要

本文主要利用隨機邊界法，結合Translog模型對2014 - 2016年15家台灣金控銀行公司的治理特性與其經營效率之相關性研究進行評估。實證指出：樣本期間台灣金控銀行之經營績效平均值為0.898，也就是說，樣本期間台灣銀行產業尚有10.20%（1-0.898）的無效率可以改進。外生變數對金控銀行無效率之估計係數中、董監席次（Z2）係數為 -0.223此意味董監席次（Z2）的增加對金控銀行的無效率有改善的正面影響。銀行之間的經營效率，樣本期間，經營效率最高的是前五名分別華南金、第一金、兆豐金、合庫金及玉山金。

關鍵字

台灣金控銀行 ； 隨機邊界法 ； Translog模型 ； 生產效率

並列摘要

Our research focus on using Stochastic Frontier Approach combined with translog model to evaluate the relationship of operating efficiency and governance characteristics of 15 financial holding companies in Taiwan from 2014-2016. Based on the empirical evidences of this research, the average value of the operating efficiency is 0.898 within the sample time. In other words, there is still 10.20% of operating inefficiency that can be adjusted and improved within this period. Based on the impact of exogenous variables to the coefficient of the inefficiency of Financial Holding Companies, the coefficient number of the Chairman of the Board is -0.223, which means that the increase of the number will have positive improvement towards the inefficiency of financial holding companies. According to the ranking of operating efficiency, Hua Nan Financial Holding Company was ranked the first, followed by First Financial Holding Company, Mega Financial Holding Company, Taiwan Cooperative Financial Holding Company, and E.Sun Financial Holding Company.

並列關鍵字

Financial Holding Companies in Taiwan ； Stochastic Frontier Approach ； Translog Model ； Production efficiency

參考文獻

doi:10.6226/nturm2006.17.1.59。

11.陳欣華、雷立芬(2016)，「金融控股公司所屬銀行經營效率之比較：資料包絡分析法之應用」，台灣管理學刊, 16(1), P1-P16. doi:10.6295/tamj.2016.1601.01。

參考文獻

中文文獻

1.王儷玲, 彭金隆、張義宏(2006)，「我國壽險業銀行保險業務參與度與經營效率分析」，臺大管理論叢, 17(1), P59-P90.