直轄市改制對農會信用部經營績效的影響－以新北市基層農會為例

Abstract

一般縣市因人口成長而升格改制為直轄市，身為地方基層金融機構的農會信用部，其經營績效是否產生影響？本研究將以全國人口最多且農會信用部經營績效優良的新北市基層農會為探討對象，研究期間為自民國94 年至105 年共12年，包括新北市改制直轄市前6年(94年~99年)及改制後6 年(100年~105年)，以CAMEL財務指標對新北市24 家基層農會信用部進行比較分析。另為分別觀察人口增減暨改制後公庫存款減少對農會信用部經營績效的影響程度，將新北市基層農會信用部依研究期間的轄區人口變化情形及公庫存款減少程度分為二個群組進行經營績效分析，研究結果顯示 一、依人口增減分組：人口大幅增加組農會（人口增加比率大於10%）的經營績效優於人口小幅增加組農會（人口增加比率小於10%）優於人口減少組農會，顯示人口增減狀況和農會信用部經營績效有正面關係。 二、依公庫存款減少比率分組：Ｃ組農會（公庫存款占總存款比率減幅＜5%）的經營績效優於Ｂ組農會（公庫存款占總存款比率減幅5～10%）和Ａ組農會（公庫存款占總存款比率減幅＞10%），顯示公庫存款減少比率愈高的農會其經營績效影響愈多。

In general, counties and cities have been reorganized to municipalities due to population growth. As a local financial institution, does the operation performance affect by the reorganized? This study will focus on the Credit Department of Farmers' Associations in New Taipei City, which has the largest population and the best performance of the Credit Department of Farmers' Associations. From 2005 to 2016, including before and after reorganized which are from 2005 to 2010 and from 2011 to 2016, the CAMEL financial indicators are used to compare and analyze the 24 credit departments of farmers' associations in New Taipei City. In addition, this study separately observesthe influence of the performance of the Credit Department of Farmers' Associations by the change of population and by the reduction Public TreasuryDeposits.Focusing on the 24credit departments, the research has two circumstances according to the demographic population change situation and the decreasing Public TreasuryDeposits situation. Comparing with the operating performance analysisintwo groups,the research results findings as follows: 1. Grouping according to population increase and decrease: The operation performance of the farmers' association which the population increase ratio greater than 10% is better than the population increase ratio is less than 10%of the farmers' association which is better than the depopulation group. The result shows that a positive correlation between the changeof the population and the performance of the credit departments. 2. Grouping according to the reduction Public TreasuryDeposits: Group C farmers' associations which the decreasing Public TreasuryDepositsratio less than 5% has better operating performance than Group B farmers' associationswhich the decreasing Public TreasuryDepositsratio between 5%to 10% and Group A farmers' associations which the decreasing Public TreasuryDeposits ratio over 10%. The resultindicates that the higher reducing Public TreasuryDepositshas the more influenceon the performance of the farmer's associations.