以資料包絡分析法評估國內金控子銀行之經營績效

Abstract

政府為因應全球化的競爭及提升國內金融業之競爭力，實施許多金融改革並於2001年公布實施「金融控股公司法」，整併銀行、證券、保險、票券、創投等金融相關服務與業務，期許國內金融組織朝向大型金融機構邁進。本研究之目的志在探討成立金融控股公司後，金融控股公司旗下子銀行之經營績效與表現，以及各子銀行之間的相對績效。 本研究採取資料包絡分析法之投入導向模型，以台灣2012年至2015年13家金控子銀行為研究樣本，透過中介法選取存款、利息支出、用人費用、固定資產為投入項，買匯貼現放款、稅前盈餘為產出項，並分別以CCR及BCC模式求出各受評單位之相對經營效率水準。研究結果有別於以往將研究樣本分類並比較的方式，評估出平均經營效率值並列出整體經營效率值高於平均經營效率值之金控子銀行。

Recently, the structure of Taiwan’s banking system has changed. Especially since the enactment of the Financial Holding Company ACT in 2001, the last two decades have been witness to accelerated changes. Financial Holding Company handles a variety of financial transactions and services such as banking, insurance, security and aspects of finance in other related fields. This study aims to evaluate the operating efficiency of the subsidiary banks of financial holding companies and the relative performance between banks by utilizing a Data Envelopment Analysis (DEA). Based on a sample of 13 banks from 2012 to 2015, this study uses an intermediation approach to define deposits, interest expenses, fixed assets and fees of employee as inputs, and loan, income before tax as outputs. In contrast with the usual way of comparing two kinds of such subjects, this study evaluates the average operating efficiency for the entire the period empirically. Results indicate what subsidiary banks have average efficiency scores over the mean operating efficiency.