信用合作社之未來轉型與挑戰

Abstract

本文透過現今仍是信用合作社的高雄第三信用合作社以及於民國86年改制成為商業銀行的陽信商銀的兩個案，並利用CAMEL的財務分析方法觀察近八年的表現，分析改制與否的營利表現何者較具有優勢。透過分析得出，在獲利相關的指標中，改制成為商業銀行的個案表現明顯優於為改制的信用合作社，但在逾放覆蓋率指標中，未改制的信用合作社表現較為突出。另外，其餘像是資本適足率、流動比率或是存放比率等指標，則是兩者表現相近。 結合未來金融業以「數位金融」、「普惠金融」等發展趨勢與研究的12項財務指標，得出信用合作社在未來仍有發展空間，應利用「服務」、「靈活」等面向，以社區為導向提供金融服務，以落實普惠金融的發展，創造與商業銀行不同的利基點。

This article examines the cases of Kaohsiung Third Credit Cooperative, which remains a credit cooperative, and Yangxin Commercial Bank, which underwent restructuring to become a commercial bank in 1986, in order to analyze their profitability performances using the CAMEL financial analysis method over the past eight years. The analysis indicates that the case of the commercial bank demonstrates significantly better profitability compared to the non-restructured credit cooperative. However, the non-restructured credit cooperative outperforms in terms of the coverage ratio for non-performing loans. Other indicators such as capital adequacy ratio, liquidity ratio, and loan-to-deposit ratio show similar performance between the two cases. Considering the future development trends in the financial industry, such as digital finance and inclusive finance, and incorporating research on twelve financial indicators, it is concluded that credit cooperatives still have room for growth. They should leverage their focus on "service" and "flexibility," catering to community needs and promoting inclusive finance, thus creating unique advantages different from commercial banks.