銀行業技術效率與財務績效之分析

The Analysis of Technical Efficiency and Financial Performance of Banks

10.6735/JAFD.201001_3(1).0002

楊馥如(Fu-Ju Yang)；趙葳(Wei Chao)；仝家駿(Torng Jia Jiunn)

銀行業 ； 資料包絡分析法 ； 財務績效 ； Banking ； Data Envelope Analysis ； Financial Performance ； CAMELS

會計與財金研究

3卷1期（2010 / 01 / 01）

17 - 38

繁體中文

2007年的次級房貸問題以及2008年的金融海嘯使得國內外投資相關商品之金融機構受到影響，商業銀行之客戶也可能受到衝擊，因此瞭解金融機構經營績效便成為要務之一。過去評估台灣金融機構經營績效之文獻中，研究對象大部分僅就金融控股公司為主，其衡量指標分別以技術效率或財務績效擇一進行評估，對於提供台灣境內銀行業經營績效之評估較有限。本研究使用資料包絡分析法(DEA)和CAMELS法，藉由技術效率指標與財務績效指標兩方面的分析，評估本國商業銀行之經營績效。結果顯示，具技術效率之台灣本國商業銀行於研究期間呈現先下降再上升之趨勢；其次，由CAMELS分析顯示，台灣銀行財務績效表現尚可；最後，財務績效與技術效率無關，財務績效與規模效率有關。

The financial tsunami had occurred in 2008. The influences of financial tsunami to investors, and banks are significance. Therefore, it is important to analyze performance of banks to understand the impact of financial tsunami. And after collecting literatures, it is found that the majority of samples are focused at bank holding companies, and the aspects of measurements are incomplete. Therefore, the technical efficiency and financial performance of banks in Taiwan are analyzed. The results are as follows: 1. the technical efficiency of bank was increasing after reducing. 2. The financial performance of Taiwan banks was quite stable. 3. Technical efficiency is irrelevant to financial performance. And scale efficiency is relevant to financial performance.

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