台灣商業銀行經營績效趨勢分析

Study on Taiwan Commercial Bank Operational Performance

江月青(Yueh-Ching Chiang)

指導教授 ： 孫嘉祈

淡江大學/商管學院/國際行銷碩士在職專班/碩士(2015年)

https://doi.org/10.6846/TKU.2015.00209

摘要

台灣中小企業於產業發展初期帶動整體經濟蓬勃發展，銀行業除了提供金融服務外亦扮演著資金仲介的重要角色，銀行的經營績效表現，肩付著社會大眾的期待。然而，隨著政府開放市場自由化起，台灣銀行業家數快速增加，銀行業面對存放款利差過小、銀行家數過多造成惡性競爭等難題下，各家銀行為提升本身的競爭力，莫不採取各種因應政策，諸如至海外設置分支機構、進行銀行整併等。在高度競爭激烈的金融市場下加上銀行業營運易受國內外經濟情勢表現影響，因此，評估銀行的相對經營績效顯其重要性。本研究運用資料包絡分析法（Data Envelopment Analysis，DEA），將資產總額、營業費用、利息支出設為投入變數，利息收入與非利息收入設為產出變數，針對受評銀行進行相對經營績效的相關分析，同時進一步採用視窗分析法（Windows analysis）為運算模型以增加比較受評銀行跨年度間相對經營績效的穩定性及長期走勢後，進一步探討受評銀行的未來發展方向。

關鍵字

資料包絡分析法 ； 台灣銀行業 ； 經營績效 ； 視窗分析法

並列摘要

Small and medium enterprises thrived during initial development of Taiwan industry, leading Taiwan economic growth. The banking industry also played an important role in offering financial services; hence, the stability of a banking system is crucial to Taiwan industry. Since the government vigorously loosened banking laws and restrictions, Taiwan banking entities have experienced a rapid expanding period, which in the end they found themselves facing a vicious and competitive banking environment. Due to the excessive number of banks, profits from savings and loan narrowed dramatically. In order to survive, banks chose to expand their overseas business to seek higher returns; also many mergers and acquisition activities went up. Because banks are relying more on their overseas branches, global economy affects banks’ returns greatly. Evaluation on banks’ relative operation performance, therefore, became much more important. This study uses Data Envelopment Analysis (DEA), let total asset, operation expense and interest expense as input variables, and interest income and non-interest income as output variables, and perform correlation analysis on relative operation performance of sample banks, and use Windows analysis as computing model on cross-year relative operation performance in order to increase the stability of the result among compare sample banks. In the end, this study will promote further discuss the possible ways of development of sample banks.

並列關鍵字

Taiwan Commercial Bank ； Operational Performance ； Windows analysis

參考文獻

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