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  • 學位論文

銀行業及電子業參與政府電子化專案 效益之評估-以經濟部”C”計畫為例

Evaluation of the Benefits of Bank and Electronic Industry Participating into Government “C” Plan

指導教授 : 陳若暉
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摘要


摘要 C計畫為經濟部技術處所推出,乃接續「推動資訊業電子化計畫」(即AB計畫)的金流機制,並搭配物流及協同設計(即DE計畫)等一系列專案計畫。我國政府期望能藉由此五項計畫的施行,奠定「台灣接單,全球生產」之運籌中心的產業基礎。 本研究以C計畫參與對象為研究樣本,採用縱橫資料(Panel Data),以CAMEL評等系統與財務五力分析等財務變數,探討影響C計畫執行後績效的重要因素。另外,也選出適當的對照組(即未參與者)與參與者作比較。 研究結果發現,銀行參與C計畫之後,其稅後淨利成長率對資產報酬率和股東權益報酬率均產生正向影響。表示淨利的成長能為銀行資產的使用效率與股東的報酬帶來幫助。資本適足率對資產報酬率和股東權益報酬率皆有負向影響,表示銀行投入C計畫後,會耗用部份的自有資本以配合C計畫的營運,或者增加對參與廠商的放款,使資本適足率對資產報酬率有反向影響。而逾放比率則是對資產報酬率、股東權益報酬率和Tobin’s Q皆有負向影響。代表銀行因穩定的往來客戶以及快速多元的融資管道而降低的逾放款項,可以提昇其整體績效和市場價值。電子廠商方面,參與C計畫之後,銷貨毛利率對資產報酬率、股東權益報酬率和Tobin’s Q皆有正向影響。顯示廠商獲得較高的議價力和選擇多樣的融資商品後,可使銷貨成本的降低為廠商整體績效和價值加分。

並列摘要


Abstract After successfully executing Information and Technology (IT) Applications Promotion (“A” and “B” Plans), Department of Industrial Technology of The Ministry of Economic Affairs continuously promotes e-Cash, e-Delivery, and Engineering Collaboration Plans (“C”, “D”, and “E” Plans) to maintain the competition advantage of Taiwan IT industry. Government expects to establish the strategy of “Taking orders in Taiwan and manufacturing products worldwild” through those five plans. Among those plans, “C” Plan is the subject of this research. This research uses Panel Data to find the important variables which affected the performance of the bank and electronic industry participating into “C” Plan. The variables are selected from CAMEL evaluation system and Five Forces Financial Analysis. The research also chooses the banks and electronic firms which did not participate into “C” Plan to compare with those participating members. The empirical results revealed that after participating into “C” Plan, bank’s net income growth rate has positive effects to ROA and ROE. This means that the growth of net income can elevate the efficiency of assets and the returns of stockholders. Capital adequacy ratio has negative effects to ROA and ROE, indicating that participating into “C” Plan will deplete equity capital to execute “C” Plan or increase the loans to electronic industry to enlarge risk assets. The participating bank’s past due loan ratio has negative effects to ROA, ROE, and Tobin’s Q, suggesting that the lower amount of past due loan due can be obtained because enhanced customers’ royalty and multiple channel of loans can improve bank’s performance and its market value. After participating into “C” Plan, electronic firm’s gross profit has positive effects to ROA, ROE, and Tobin’s Q. It is clearly to show that with higher bargaining power and accessibility of loans, cost reductions can be achieved to advance electronic firm’s performance and to enhance its market value.

參考文獻


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被引用紀錄


董玉坤(2008)。中心廠導入B2B電子金流對財務績效影響之探討-以金流Cash計劃為例〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846%2fTKU.2008.00725
陳素媚(2006)。金控與非金控公司之金融機構經營風險之研究〔碩士論文,中原大學〕。華藝線上圖書館。https://doi.org/10.6840%2fcycu200600239

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