逾放比對銀行經營績效之影響-以台灣企銀為例

The Effects of Non-Performing Loans Ratio on Bank's Operational Performance-A Case Study of Taiwan Business Bank.

賴一芬(Yi-Fen Lai)

指導教授 ： 黃志文

淡江大學/商學院/國際商學碩士在職專班/碩士(2012年)

https://doi.org/10.6846/TKU.2012.00065

摘要

國內銀行業者歷經金融自由化、開放民營銀行設立及修訂金融法令等相關限制後，競爭愈見激烈，經營環境亦愈嚴苛，使得銀行利差縮小及授信條件寬鬆，造成逾放比攀升，資產品質低落，進而產生銀行業者倒閉的危機。本研究為探討逾放比對銀行經營績效之影響，以1998年改制為民營銀行之台灣企銀作為個案研究對象，研究期間由民營化前一年至2010年，以突顯逾放比對其經營績效是否產生影響。
本研究以近年評估銀行效率可信度高之資料包絡分析法(DEA)來衡量個案銀行之經營績效，同時運用CCR及BCC模式與生產力指數(Malmquist)分析其橫斷面經營效率及縱斷面生產力變化，探討無效率的原因與逾放比的相關程度。採用中介法選取投入及產出變項，投入變項為：存款及股本，產出變項為：逾放比及放款，透過相對效率分析、參考集合分析及差額變數分析，區分出相對有效率的年度，並了解相對無效率的年度在投入及產出上，應改善的空間。
研究結果發現，台灣企銀於研究期間中，逾放比確實對經營績效造成極大影響，就銀行長遠經營目標下，降低逾放比成為首要考量，而銀行降低逾放比的手段很多，如以當期盈餘抵減呆帳虧損、增加放款量以提高分母數等，惟皆對銀行經營績效產生負作用，如獲利減損、逾放比風險升高等。故為降低逾放比對經營風險的影響，仍應於授信政策著手，或強化固有資本，即調整風險性資產比例，才是較為穩健的作法。

關鍵字

逾放比 ； 經營績效 ； 資料包絡分析法

並列摘要

After financial liberalization, the opening of private banks, and revisions to financial regulations, competition in the domestic banking industry and for domestic bankers has become increasingly fierce, with an increasingly harsh business environment. This has reduced bank spreads and loosened credit conditions, thereby increasing non-performing loans (NPL) ratios, causing low asset quality, and further placing banks in danger of financial collapse. In this study, we investigate the influence of NPL ratios on bank performance. Our case subject is the Taiwan Business Bank, which was restructured as a private bank in 1998. The research period is from one year prior to privatization to 2010 to determine whether NPL ratios influenced this bank’s performance.
In this study, we use data envelopment analysis, which has had high credibility for assessing banking efficiency in recent years, to measure the performance of the case bank. We also employ the Charnes, Cooper, and Rhodes (CCR) and Banker, Charnes, and Cooper (BCC) models and the Malmquist productivity index to analyze cross-sectional operational efficiency and longitudinal productivity changes and investigate the correlation between reasons for inefficiency and NPL ratios. We adopt an intermediate approach to select input and output variables. The input variables are deposits and equity. The output variables are NPL ratios and loans. We employ relative efficiency, reference set, and slack variables analyses to distinguish relatively efficient years and to understand areas that require improvement from the inputs and outputs of the relatively inefficient years.
The results of this study indicate that NPL ratios influenced the performance of Taiwan Business Bank substantially during the research period. Regarding the bank’s long-term business objectives, reducing NPL ratios is a top priority. Banks have numerous methods for reducing NPL ratios, such as setting current surpluses against bad debt losses and increasing loan volume to increase denominator numbers. However, these methods all have negative effects on bank performance, such as profit derogation and increases in NPL ratio risk. Thus, to reduce the influence of NPL ratios on operational risk, banks should continue to start with credit policies, or strengthen available capital to adjust risky asset ratios. These are more sound practices.

並列關鍵字

NPL ratio ； operational performance ； DEA

參考文獻

7.林銘鈺（2003），「台灣地區公營銀行民營化經營效率之研究－DEA方法之應用」，成功大學企業管理學系研究所論文。

15.董俊宏（2007），「逾放比、獲利力與經營績效相關性之研究－以國內公、民營銀行為例」，成功大學高階管理研究所在職專班碩士論文。

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