雙北市基層農會信用部經營績效之分析

Abstract

由於經濟不景氣與新銀行開放設立之影響，農會信用部持續出現經營不善的財務危機，也因此讓農會信用部經營的議題受到關注。在2004年實施農業金融改革後，行政院農業委員會成為農會信用部的輔導、監督與管理單位。儘管如此，農業金融改革並實行後，農會信用部在經營的效率是否呈現顯著提昇，則是值得檢視的議題。 因此，本研究之主要研究目的包括分析雙北市轄下農會信用部之經營績效，以及檢視影響其經營績效之因素。研究樣本以2004年至2016年雙北市轄下的30家農會信用部。透過資料包絡分析法、獨立樣本t檢定、Pearson相關係數分析、以及Tobit迴歸分析後，所得到的結論如下。第一，平均而言，新北市農會信用部之營運效率較佳。其次，會員人數較多的信用部也會產生較好的經營效率。最後，影響經營效率之因素包括會員存款、會員放款、非會員放款、會員人數規模與縣市別。

Because of economic recession and new commercial banks being allowed to open, the operation in the credit departments of farmers' associations continued to run poorly and face financial crisis. Therefore, the issue of operation efficiency in credit departments are paid attention. Since the reformation in agricultural finance was set up in 2004, the council of Agriculture of Executive Yuan plays the roles of counseling, supervision and management for the credit departments. However, after agricultural finance is reformed and executed, it is worth examining the changes in operation efficiency among credit departments. Therefore, the main objectives of the study are to analyze the operation performance and to investigate the influential factors of performance based on the credit departments of farmers' associations in Taipei City and New Taipei City. The sample collected from 30 credit departments of two cities during the period of 2004-2016. The methodology applied consists of data envelopment analysis (DEA), independent-samples t-test, Pearson correlation, and Tobit regression. The findings are as follows. First, on average, the operation efficiency of credit departments in New Taipei City performs better than that in Taipei City. Second, credit departments with more members result in higher efficiency. Finally, the influential factors on efficiency include deposits from members, loans from members, loans from non-members, the number of members, and the dummy of city difference.