台灣的金融機構的營運績效,外部既受國內外總體經濟環境之影響,內有國內產業外移、政治情勢及股市、房市不穩定等等負面因素影響,金融業經營績效與總體經濟 關係密切。探討銀行經營績效概況,最為廣泛使用的方法為駱駝評等(CAMEL rating)。本研究試著就CAMEL所使用的五個構面:資本適足(Capital)、資產品質(Asset)、 管理能力(Management)、獲利能力(Earning)、流動性(Liquidity),再加入資產及營收成長性(Growth)作第六個構面,作為銀行績效的衡量指標。 本研究之研究目的:(1)分析探討哪些總體經濟變數對銀行業資本適足、資產品質、管理能力、獲利能力、流動性及成長性六個構面之影響。(2)分析在三種不同資產規模下, 探討哪些總經變數對銀行業CAMELG六個構面之影響。(3)分析在二種不同銀行類型 (金控銀行/獨立銀行)下,探討哪些總經變數對銀行業CAMELG六個構面之影響。 (4)使用變異數分析—探討不同規模及銀行類型,在銀行業CAMELG六個構面是否有 顯著差異。 本研究採用台灣經濟新報資料庫(TEJ)之總體經濟變數及銀行財務指標,使用樣本期間為2001年至2014年之季資料,研究對象為國內15家金控銀行及9家獨立銀行,共計1,432筆樣本數進行實證研究,得到下述結論:(1)總體經濟變數對銀行業資產品質、管理能力、獲利能力、流動性有顯著影響。總經變數中,CP90變動率對銀行的資產品質、管理能力、獲利能力、成長性具有較顯著之影響。(2)銀行規模對CAMLEG評等績效指標具有影響力。在成長性構面,中規模銀行較具優勢。而在資產品質、獲利能力及流動性構面,銀行規模大則相對具有優勢。(3)金控銀行在CAMELG六構面之影響程度都較獨立銀行大(4)在資產及類型的交互作用下,大規模金控銀行及獨立銀行對資產品質之影響程度最高;中、小規模之獨立銀行對管理能力影響程度最高;中規模金控銀行在資本適足、資產品質、管理能力、獲利能力、流動性及成長性六構面影響相對突出。
Externally, the performance of financial institutions is affected by macroeconomic factors. The CAMELG ratings, such as capital adequacy, asset quality, management, earnings, liquidity, and company’s growth, are usually treated as major performance indexes for banking industry. The purposes of this study attempt to find out the followings. (1) Which macroeconomic factors affect each CAMELG ratings? (2) Are there any significant differences among CAMELG ratings in different asset scale? (3) Are there any significant differences among CAMELG ratings in different types of bank’s organization? (4) Are there any significant differences among CAMELG ratings in the interaction between different asset scale and types of bank’s organization? All data are collected Taiwan Economic Journal Database (TEJ). Due to data availability, the quarterly data, ranging from 2001 to 2014, of 15 financial holding companies and 9 independent banks were chosen, with a total of 1,432 observations. Regression and GLM statistical analysis were applied. The findings are summarized as the followings: (1) Most of the macroeconomic factors affect CAMELG ratings. Specifically, CP2 interest rate would affect significantly upon assets quality, management, earnings and growth. (2) The mid-size banks have better performance upon growth index. The large-size banks have better performance upon asset quality, earnings, and liquidity. (3) The CAMELG’s performance of financial holding companies are better than independent banks in all aspects. (4) The large-size banks have better performance on asset quality. The mid-size and small-size banks have better performance on management. The mid-financial holding companies have better performance on all CAMELG performance.