近年來金融自由化及國際化的影響下,政府致力推動金融改革希望能夠建構台灣具國際競爭力及支援產業發展的金融環境,並提升台灣金融業競爭力。在政府政策支持下,國內銀行為了朝向「大型化」與「國際化」的目標前進。 本研究擬用資料包絡分析法模式,選擇投入變數為利息支出與營業費用,產出變數為利息收入、營業收入淨額及稅前息前淨利,對2003年以來台灣併購案中,選擇8家併購達一年以上之銀行進行效率分析。研究目的為(1)併購所帶來的是正面的利益亦或是反面的弊病,在不考慮風險所帶來的影響情形下,就整體效率、純技術效率及規模效率之間變化探討合併後是否有利銀行發展。(2)金融合併案中其經營績效相對較差的銀行資源該如何重新分配,才能達到最適規模。 本研究結果顯示就整體效率而言,進行合併案的金融機構在不考慮風險影響下,不一定都受到合併的好處。從規模效率中可以發現,有些銀行雖然有達到最適當的生產規模,可是卻因為整體規模不當,經營不佳導致相對無效率的情形發生。從差額變量分析結果知道應該如何在營運項目中做調整,來達成良好的經營績效。就本研究發現銀行進行合併後整體效率及純技術效率都有所提升,而規模效率都會有遞減情形,只是無法呈現其顯著差異性。
In recent years, financial liberalization, globalization and internationalization make commercial banks more important role ever before. The government not only makes a healthy financial environment but also improve competitive ability. For the purpose, merger and acquisitions be a future towards. The study uses Data Evaluation Analysis model to evaluate the performance between M&A in banks over the period 2003-2005. The input variables chosen include interest expenses, operating expenses; the out put variables include interest income, operating profit, and earning before interest and taxes. We have chosen 8 banks among M&A cases of 2003 as the sample. The purpose of this research is whether M&A is good or not, how changes in “Total Efficiency”, “Technology Efficiency” and “Scale Efficiency”. And resource is allocated in no risks. The results of this research as follows: (1)In “total efficiency”, M&A is not probably good way to evaluate banks in no risks. (2)In “pure technology efficiency” and “scale efficiency”, “technology inefficiency” resulting from “pure technology inefficiency”, could be improved by optimum input and output. “Technology inefficiency” resulting from “scale inefficiency”, could be improved by increasing scale. (3)In Slack Analysis, how to allocate recourses to avoid unused and wasted. And the operational efficiency could be improved in “total efficiency” and “pure technology efficiency”. “Scale efficiency” shows decreasing return, but it are not significant.