信合社改制商銀經營績效分析—以個案銀行為例

The Analysis of Operational Performance of the Commercial Banks Restructured from Credit Cooperatives- A Case Study on a Certain Bank

丁金聲(Chin- Sheng Ting)

指導教授 ： 張寶光

共同指導教授 ： 陳心田(Hsin-Ten Cheng)

淡江大學/商管學院/會計學系碩士在職專班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00565

摘要

本研究採個案研究方法，以某信合社改制的商業銀行為例，以改制後之財務比率作比較分析，蒐集研究個案銀行改制後共13年之財務資料，包括資本適足性、資產品質、獲利能力、流動性及成長能力等相關財務指標，並與合作社改制銀行、北部某信合社及本國銀行平均趨勢作比較，以瞭解由信用合作社改制商業銀行後其經營績效的變化情形，並分析個案銀行所面對金融環境及經營管理的種種問題。
研究結果發現，個案銀行本身改制後之經營績效，除存款成長率、放款成長率，顯示有改制正效果外，資產報酬率、淨值報酬率、員工平均獲利額等獲利性指標反而有下降現象；與信合社改制銀行平均比較結果，逾期放款比率、資產報酬率、淨值報酬率、員工平均獲利額等指標個案銀行皆優於改制銀行平均；與T信合社比較結果，除存款成長率、放款成長率個案銀行優於T信合社，顯示有正效果外，其餘指標皆落後於T信合社。
應善用「人緣」、「地緣」優勢，以差異化的服務深入社區，並透過網路電子科技與加強異業結盟策略，以彌補實體通路據點過少與知名度不高的缺點，深耕核心業務以強化未來經營競爭優勢，並發展成為「小而美」的社區銀行。

關鍵字

信用合作社 ； 改制 ； 經營績效

並列摘要

A case study of a commercial bank restructured from a credit cooperative is included in this thesis to compare and analyze the financial ratios after the restructuring. Thirteen years of financial data following the sample bank restructuring was collected, including the relative financial indexes such as capital adequacy, asset quality, profitability, mobility and growth capacity. The data was also compared with the average trend of banks restructured from credit cooperatives, a credit cooperative in the northern area and local banks so as to understand the changes in operational performance in commercial banks restructured from credit cooperatives and to analyze the operational management problems and issues in the financial environment for the sample bank.
The findings show that there were positive effects after the restructuring on merely two operational performance indexes, the deposit growth rate and loan growth rate, for the sample banks, while all the profitable indexes such as asset return rate, net return rate and average earnings per employee declined. Compared with the average performance of the restructured banks, the sample bank performed better in terms of overdue loan rate, asset return rate, net return rate and the average earnings per employee. Compared with T credit cooperative, all the indexes for the sample bank were lower than T credit cooperative except the deposit growth rate and loan growth rate.
Therefore, it’s that the restructured banks should make a better use of the advantages of popularity and locality to penetrate into communities by diversified services. Moreover, through network electronic technology and inter-industrial alliance, these banks could improve their marketing awareness to make up the weakness of lack in entities. Core business should be cultivated further to strengthen their future competitive advantages, and finally the banks will develop into small and smart community banks.

並列關鍵字

Credit Cooperatives ； Restructuring ； Operational Performance

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