本國銀行資金運用之研究-以損益兩平觀點

The Study of Capital Application of Domestic Banks in Taiwan. The View of Break-Even Point.

薛繼祖(Hsueh, Ji-Tsu)

指導教授 ： 沈中華 ； 李建然

國立臺北大學/商學院/國際財務金融碩士在職專班/碩士(2008年)

摘要

銀行為市場上主要的資金仲介機構，自79年政府開放新銀行成立後，至97年2月本國銀行資產已超過新台幣28兆，佔整個金融機構總資產的72.59%，可見銀行在金融市場的重要性，業者亦希望運用有限的資源創造股東最大的利益，因此銀行資金的運用成為經營者所關心的議題。

　　本研究係以民國91年至96年間35家本國銀行的財務資料進行研究，透過損益兩平的角度來探討本國銀行在資金運用上的議題，運用敘述統計分析、皮爾森積差相關係數分析、一般最小平方迴歸分析，及單因子變異數分析，來探討銀行資金運用對其經營績效的關係。本研究實證結果歸納以下結論：

1.影響銀行經營績效最大的因素為呆帳費用，顯示銀行應多重視授信品質，降低授信風險，才是創造銀行獲利的最好方式。
2.利差為次於呆帳費用對銀行績效影響較大的因素，在近年利差縮小的情況下，銀行必須在資金運用上更有效率，才能在經營上有更好的績效。銀行自有資本比率的提升可改善經營績效。手續費為無風險的收入，本國銀行應多利用各種金融商品及服務，以提升手續費收入的比重。
3.在資金運用方面，依資金的長短期間的不同，付息負債多運用於孳息資產，而股東權益則多運用於權益法投資。
4.銀行追求經營規模的擴大或合併，將無助於經營績效的提升，僅在成立金融控股公司會改善銀行經營績效，而逾放比的降低，亦會對銀行經營績效的提升帶來幫助。

關鍵字

銀行資金運用 ； 銀行經營績效 ； 損益兩平

並列摘要

Banks are the main financial intermediary. In 1990 Taiwan Government opened the door for new banks. According from Government’s record which shown that the assets of the domestic banks have been more than NTD 28 trillion, which is 72.59% of the total assets of all financial institutions. Therefore, bank is very important in the financial markets. In order to create the great benefit to shareholders, how to operate the capital efficiently are the most important things for the proprietor of the bank.

　　In this study, I would stress on the importance of capital operation to the bank. During 2002 to 2007, 35 domestic banks studied the financial information through the break-even point to explore the use of capital in domestic banks on the subject. In this study, I use descriptive statistics analysis, Pearson's Product-Moment correlation coefficient analysis, ordinal least squares regression analysis, ANOVA, to discuss the influence and inflection between capital operations and performance.

　　This study concluded results as follow：

1.The loan loss is the major problem which impacts the operation performance of the bank. Therefore, the banks should pay more attention to control credit risk which in order to create the great profits to bank.

2.Other than the loan loss spreads is the secondary reason which impact the performance of the banks. In recent years, due to the narrow spreads of the circumstance, the banks need to use capital more efficiently, which used to against narrow spreads situation. Therefore banks need to raise equity capital ratio in order to upgrading the performance. The service fee is a type of risk-free income; therefore, domestic banks should use all kinds of financial products and services, enhance the proportion of fee income.

3.In the use of capital, the way of the investment will depend on the length of capital during the different situation. Most interest-bearing liabilities apply to interest-earning assets, and the shareholders’ equity is more used the equity method investment.

4.If the bank only focus on expansion of business scale or the inter-bank mergers will not help to improve operating performance. But that may improve the performance when they establishment of financial holding companies; therefore, the reduction of overdue loan ratios of the banking business will improve the performance of the bank.

並列關鍵字

Capital application of bank ； Bank operating performance ； Break-even point

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