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  • 學位論文

我國上市上櫃商業銀行經營績效評鑑之研究

Evaluating Operational Performance of Listed Commercial Banks in Taiwan

指導教授 : 胡為善
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摘要


民國八十年六月二十六日是我國金融史上重要的里程碑,主因係政府核准十五家新商銀的設立,使我國銀行業正式進入戰國時代。近年來,銀行業除了面臨外在經濟景氣下滑、產業外移以及政經情勢混沌之局面;內在則逢低利率時代的來臨,銀行資產品質惡化以及獲利能力衰退之困境。因而政府在去年起陸續完成修訂銀行法、金融機構合併法、金融控股公司法及金融重建基金設置管理條例等,主要目的就是要對體質不佳的金融機構要有次序的淘汰與改善,加以我國即將加入WTO,面對國際大型銀行之強大壓力,銀行經營績效之重要性倍受關注。 準此,本研究主要目的在評鑑上市(櫃)三十四家商業銀行之經營績效,供主管機關、社會大眾及銀行管理者參考,研究結果如下: 一、利用因素分析萃取之經營績效指標與CAMEL原則相近,顯示本研究所 選擇之研究變數,經由因素分析評鑑銀行經營績效,具有一定之客觀性。 二、分析績效分數在平均值以上之銀行家數: 1.在八十七年時,績效分數高於平均值以上之家數中,新銀行佔八家,舊銀行佔十一家;而在前十名的銀行中,新銀行佔二家,舊銀行佔八家。 2.在八十八年時,績效分數高於平均值以上之家數中,新銀行佔十家,舊銀行佔九家;而在前十名的銀行中,新舊銀行各佔五家。 3.至八十九年,在績效分數高於平均值以上之家數中,新銀行佔十家,舊銀行佔六家;在前十名的銀行中,新銀行進步至六家。 其可能原因為舊銀行在原有體制下,雖擁有較多的客戶資源及業務規模,然經營效率無法跟新銀行相比,因而被新銀行趕上。 但另一方面,新銀行彼此間績效優劣者的差距,也日益拉大。 三、綜合八十七年至八十九年的經營績效,在三十四家上市(櫃)樣本銀行中,排名前五名模範生,依序為:世華銀行、台新銀行、中信商銀、富邦銀行及中國商銀,而排名後五名之後段生,依序為:華僑銀行、高雄銀行、泛亞銀行、高雄企銀及台東企銀。

並列摘要


The date of June 26, 1991 was an important milestone in the financial history of Taiwan. On that date, the government allowed the establishment of fifteen new commercial banks,made the banking industry of Taiwan enter the ‘warring states’ period. During recent years, the banking industry has had to face external factors, such as a slipping economy, a business exodus, and a chaotically political and economic situation. The financial institutions also experienced the internal problems, such as the arrival of a period of low interest rates, the deterioration of bank capital quality and a fall in profitability. Recently, the government completed the revision of the Banking Law of the R.O.C., the Law Governing Merger of Financial Institution, Statute on the Operations of Financial Holding Companies and Statute on the Establishment and Management of a Financial Market Restructuring Fund with the main objective of creating an orderly elimination and improvement of financial institutions with an inferior quality. As Taiwan is going to enter the WTO and it will face the keen competition exerted by large international banks, the importance of bank performance has received ever-wider attention. The main objective of this study is to evaluate the performance of thirty four listed commercial banks, for the reference of managing authorities, the general public and bank mangers. The results are as follows: Ⅰ.Using the performance index extracted through Factor Analysis, the result is similar to that of the CAMEL principal, indicating the objectivity of the research variables chosen for this study. Ⅱ.Bank surveys with a score above the average performance score: 1.At the year-end of 1998, there were eight new banks and eleven old banks, whose performance were above average. Among top ten banks, two were new banks. 2.At the year-end of 1999, there were ten new banks and nine old banks, whose performance were above average. Among top ten banks, five were new banks. 3.At the year-end of 2000, there were ten new banks and six old banks, whose performance were above average. Among top ten banks, six were new banks. The possible explanation is that although old banks had larger customer resources and business scope, yet their performance slipped dramatically as new banks caught up rapidly. This study also finds that the difference between good and bad performance among new banks is increasing. Ⅲ.Synthesizing performance from 1998 to 2000, the top five model banks are United World Chinese Commercial Bank, Taishin Bank, Chinatrust Commercial Bank, Fubon Bank, International Commercial Bank of China. The bottom five banks of the list are Overseas Chinese Commercial Bank, Kaohsiung Bank, Pan Asia Bank, Kaohsiung Business Bank and Taitung Business Bank.

參考文獻


財政部金融局統計室金融業務統計輯要,1999年、2000年12月。
財政部金融局統計室基本金融資料,1998年、1999年、2000年第四季。
中央銀行業務檢查處金融機構業務概況年報,1999年12月。
Sinkey, Joseph F., “Identifying Problem Banks,” Journal of Money, Credit and Banking, Vol. 10, No.2, May 1978.
Collins, Robert A., “An Emprical Comparison of Bankrupcy Prediction Model”, Financial Management, Summer, 1980, PP.52~57.

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