直轄市農會信用部經營績效之研究-兩階段 DEA 之應用

Abstract

有鑒於直轄市有著人口多與農林漁牧與工商業總產值佔全臺七成以上之經濟 特性，顯示直轄市對國內經濟成長之貢獻。因此，農會在經過長時間調整經營方向， 並面對產業結構的改變下，位於直轄市的農會信用部之經營績效值得探究。因此， 本研究之研究目的包括分析五個直轄市之信用部經營績效以及幾扇影響信用部經 營效率之因素。研究樣本是以 2012 年至 2016 年共計 110 家農會信用部。研究方 法則包括以兩階段資料包絡分析法、Tobit 回歸模型、單因子變異數分析，以及 Scheffé 事後多重比較檢定法，藉以檢視經營效率、影響經營效率之因素，以及各 直轄市信用部平均效率值之間的差異。研究結果發現，超過 95% 的農會信用部未 能充分利用資源而缺乏獲利能力與市場能力，顯示五都的農會信用部在高度競爭 的金融市場環境下營運能力相對薄弱。其次，直轄市成立的較早對兩階段效率之影 響呈現負相關。而贊助會員放款與非會員放款對兩階段效率之影響呈現正相關，顯 示五都之農會信用部若能拓展非農貸款業務量，方能改善目前的營運狀況。最後， 臺南市與高雄市的信用部之平均營運績效為五都中表現相對不佳，若農會信用部 調整經營策略，例如增加非農貸款業務量，則信用部可能改善其經營績效。

Given that special municipalities have the economic characteristics of a large population and over 70 percent of agricultural, industrial and commercial production values being accounted from the total in Taiwan, it shows the contribution of special municipalities to domestic economic growth. Therefore, it is worth investigation on operating performance of the credit department of farmers’ associations operating in special municipalities as they adjust operation strategies and face the changes in industrial structure. The main objectives of the study are analyzing the operating performance of credit departments of farmers’ associations in five special municipalities and finding the impact factors on operation efficiency. The sample of 110 credit departments is analyzed during the period 2012-2016. The methodology of the study applied includes two-stage data envelopment analysis (two-stage DEA), Tobit regression model, one-way ANOVA and Scheffé posterior multiple comparison analysis for analyzing the issues mentioned above. The findings are as follows. First, over 95 percent of credit departments is lack of profitability and market capacity as the result of failing to utilize resources. It indicates the weakness in the competition of credit departments. Second, the earlier establishment of special municipalities has a negative correlation to the impact on efficiency in both two stages. In addition, both of sponsored members’ lending and non- members’ lending has a positive correlation to the impact on efficiency in both two stages. It indicates that the credit department will be able to improve operating performance by expanding non-farm loan business. Finally, the average operating performance in Tainan City and Kaohsiung City show the worst among the five cities. It is suggested that both of Tainan City and Kaohsiung City may improve operating performance by expanding non-farm loan business.