臺灣中部地區農會信用部經營績效之實證研究

A Study on the Operation Performance of Credit Department of Farmers’ Associations in Central Taiwan

張全宏(Chuan-Hung Chang)

指導教授 ： 黃月春 ； 劉佳南

國立臺中科技大學/商學院/企業管理系事業經營碩士班/碩士(2013年)

摘要

農會信用部為台灣基層金融協助農村經濟發展之資金的中介者，主要負責農村經濟與資源做適宜分配的角色，1995年後部分管理不當或體質不佳的農會信用部，陸續發生擠兌事件，引發基層金融信心危機。政府於2002年11月底召開全國農業金融會議，開始一連串的農業金融改革，並成立全國農業金庫為信用部之上層機構等，目的為落實金融監理，提升基層金融的經營管理能力。
由於2008年爆發美國次級房貸金融海嘯，國際金融組織對於金融機構應付金融危機事件的能力進行修法。新版的巴塞爾III資本協議將於2013年分階段實施之際，本研究將探討農會信用部之經營績效表現的影響因素，建立一種有效的解釋模式來說明基層金融其經營績效的評估方式，提供未來提升農會信用部經營績效的ㄧ些建議和想法。
最後，本研究實證後發現，中部地區農會信用部之整體的資產品質和管理能力控制尚屬得宜，農會信用部在獲利能力部份已逐漸獲得改善。本研究的結果支持中部地區農會信用部的經營績效表現 (廣義逾期放款比率、淨值佔風險性資產比率)與公司價值、業務規模之間，具有一定的影響關係。而農會信用部的存放比率、都會化和農業縣區域變數等控制變數，也顯著地影響農會信用部的經營績效表現。此外，傾向支持中部地區農會信用部之公司價值、業務規模與控制變項，對於其經營績效之影響具有顯著的關係。特別是以公司價值、業務規模和其他控制變數所建立的農會信用部之淨值佔風險性資產比率的多元迴歸分析模型，具有相當程度的參考價值和意義。

關鍵字

基層金融 ； 經營績效 ； 公司價值 ； 多元迴歸分析

並列摘要

CDFAs is the finance intermediary of Taiwan community financial to
assist rural economic development, it is primarily responsible for the rural
economy and resources to do the role with appropriate distribution. In recent
years, Taiwan's economy was primarily an agricultural economy by the early,
and gradually replaced by the industrial and commercial, furthermore, with the
opening of financial markets, financial sector competition, mismanagement or
poor physical condition of many CDFAs, after 1995, run incident and
confidence crisis of management occurred one after another. View of this, since
the end of November 2002 the government held a national meeting of
agricultural finance, began a series of financial reforms in agriculture, and set
up the National Agricultural Bank which is the upper agency of credit
department, constructed a more complete system of agricultural finance, at the
same time, implemented supervision and business practices to enhance
community financial operations and management capabilities.
In recent years, due in 2008 broke the U.S. subprime mortgage financial
crisis, the world's leading financial institutions have financial crises in
succession, making the international financial organizations for financial
institutions to cope with the financial crisis's ability to amend the law in order
to improve its resilience. New version of the Basel III Capital Accord will be
implemented in phases in 2013, for financial institutions in the standards of
capital will gradually improve. On this occasion, the study will examine the
credit departments of farmers' associations operating performance influencing
factors, establish an effective interpretation model to illustrate the operating
performance of its assessment methods about community financial, and
provide some suggestions and ideas to improve operating performance of
CDFAs in the future.
Finally, by this study, evidence was found that overall asset quality and
management ability to control of central region CDFAs is still appropriate,
iii
most of them can comply with current international norms, CDFAs part in
profitability has been gradually improved. The results of this study support the
central region CDFAs operating performance (Generalized NPL ratio, the ratio
of equity to total risk-weighted assets) has certain effect relationship between
value of the company and business scale. And storage ratio of CDFAs,
urbanization and agricultural county local variables and other control variables
will significantly affect operating performance of CDFAs. In addition, it tends
to support the central region of CDFAs value of the company, business scale
and control variables, for its operating performance effect has a significant
relationship. Especially on corporate value, business size and other control
variables created by the credit departments of farmers' association net
risk-weighted assets ratio of multiple regression analysis models have
considerable degree of reference value and significance.

並列關鍵字

fundamental financial institutions ； operation performance ； firm value ； multiple regression analysis

參考文獻

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