臺灣銀行業利潤變動拆解分析

The Decomposition of Profit Change in Taiwanese Banks

陳翔(Chen Xiang)；陳浩宗(Chen Hao-Tsung)

利潤 ； 生產力效果 ； 銀行 ； 效率 ； Profit ； productivity ； banks ； performance

嶺東學報

43期（2018 / 06 / 01）

93 - 117

繁體中文

本文應用非參數的方式來分析Emili and Lovell (2015)的利潤變動模型，同時以產出導向的邊際效果模型來探討臺灣銀行業利潤變動。通過三階段的拆解，首先把利潤的變動分為數量效果(Quantity Effect)和價格效果(Price Effect)；再把數量效果拆解為生產力效果(Productivity Effect)和數量邊際效果(Quantity Margin Effect)，同時把價格效果拆解為價格復蘇效果(Price Recovery Effect)和價格邊際效果(Price Margin Effect)；在最後把生產力效果拆解為技術效率效果(Technical Efficiency Effect)，技術效果(Technical Effect)和規模效果(Size Effect)，以此來討論臺灣銀行業的利潤變動來源。本文也對樣本銀行以所有權形式區分為公營銀行和私營銀行，发现公營銀行與私營銀行的利潤变化來源存在相当大差異，两类银行的利润成长主要来源于数量效果，但是在价格效果上呈现一个相反的作用，而且私营银行的技术效率效果优于公营银行。

This study applies the non-parameter approach to decompose the profit change introduced by Emili and Lovell (2015) to investigate the profit change for Taiwanese banks. This profit decomposition is proceed in three stages. Firstly, the profit change can be decomposed into a quantity effect and a price effect. Secondly, the quantity effect is further decomposed into a productivity effect and a quantity margin effect, and the price effect is also separated by price recovery effect and price margin effect. Finally, the productivity effect is decomposed into a technical efficiency effect, a technical effect and a size effect. In this way, this study adapts the proposed methodology to analysis and investigate the sources of the profit performance for Taiwanese banks. This study also separates the Taiwanese banks into the public banks and private banks by the banks' ownership, we find that there exist significant differences between these two banks, especially for the price effect and technical efficiency effect.

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