貸款業務數位轉型之策略地圖分析：以E銀行為例

Abstract

近年來，隨著數位科技迅速發展，全球金融產業面臨前所未有的轉型挑戰與創新機會，在FinTech（金融科技）浪潮與消費者行為改變雙重驅動下，傳統銀行的經營模式已逐漸無法滿足現代消費者對於快速、便利與個人化服務的期待，數位金融業務遂應運而生。在這樣的背景下，台灣銀行業亦積極推動數位轉型，尤其在數位貸款領域，更成為各銀行競逐的重要戰場。其中，E銀行作為台灣數位金融創新領航者，持續發展數位金融服務，推出具代表性的「e指信貸」與「e指房貸」，不僅提升其品牌形象與市場滲透率，也展現出數位金融於傳統銀行體系中，實現業務創新與營運績效提升的潛力。 本研究旨在以平衡計分卡（Balanced Scorecard, BSC）理論架構，針對E銀行之數位貸款發展進行全方位績效分析，傳統財務指標雖可反映短期績效表現，然在數位轉型過程中，尚須整合顧客體驗、流程創新與組織學習等非財務面向，方能全面掌握企業轉型成效。因此，本研究以財務構面、顧客構面、內部流程構面及學習與成長構面作為分析主軸，藉由E銀行於2010至2025年之公開資訊、年報、永續報告、政府政策文件與產業資料庫等次級資料進行實證探討，檢視其在數位貸款推展下各構面之表現與互動因果關係。 研究結果顯示，在財務構面方面，「e指信貸」與「e指房貸」自推出後，對E銀行之放款餘額、利息收入、數位通路占比及資產品質均有正向貢獻，以2020至2024年為例，數位貸款占整體個金貸款比重穩定提升，並透過利差擴大、交叉銷售與營運成本下降，有效增進整體獲利結構與資產報酬率（ROA）。於顧客構面，E銀行透過介面優化、行動申貸、即時審核與線上客服系統，成功強化顧客體驗，提升顧客滿意度與推薦意願，調查顯示，年輕族群對於E銀行之數位信貸服務整體評價顯著高於同業，顧客忠誠度亦隨之提升。 在內部流程構面，E銀行導入自動化審核機制、智能風控模型與API串接戶政資料，實現線上全流程自助貸款作業，顯著降低人工審核作業週期，亦減少詐貸風險與內部錯誤率，同時，藉由即時異常警示系統，有效提升申貸管理之透明度與效率。而在學習與成長構面，E銀行積極培育內部數位人才、建構跨部門協作機制，並推動技術創新文化，透過數位學習平台、內訓系統與AI能力提升計畫，有效強化員工數位素養與解決問題之能力，成為支持其數位轉型的關鍵因素。 此外，研究亦發現平衡計分卡各構面間，存在正向循環與明顯因果邏輯：E銀行自學習與成長構面著手，強化組織創新與數位能力，進而優化內部流程，使數位貸款具備高度自動化與風險控管優勢，促使顧客體驗提升與忠誠度增強，最終反映於財務績效的穩健成長。此一自下而上之策略邏輯，呼應Kaplan與Norton所提倡之策略地圖精神，顯示E銀行能以系統性策略實踐數位轉型並取得具體成效。 本研究在學術上驗證了平衡計分卡理論於金融數位轉型領域之適用性，並透過具體個案提供策略性實證資料，有助於深化對數位金融績效評估與跨構面因果關係的理解。在實務層面，本研究提供E銀行未來策略精進之建議，包括：擴大數位貸款產品組合、優化風控模型演算法、強化高齡或低數位熟悉族群之服務機制等，亦能作為其他金融機構推展數位貸款參考之藍本。最終，研究冀望本論文能對台灣銀行業的數位創新與金融管理實務，帶來可參考性高之啟發與學理貢獻。

In recent years, with the rapid advancement of digital technology, the global financial industry has faced unprecedented challenges and opportunities for transformation. Driven by the rise of financial technology (FinTech) and the evolving behaviors of modern consumers, traditional banking models are no longer sufficient to meet expectations for fast, convenient, and personalized services. Consequently, digital finance has emerged as a strategic imperative. In Taiwan, the banking sector has actively promoted digital transformation, with digital lending becoming a critical arena of competition. E Bank, as a pioneer of digital financial innovation, has launched notable products such as “e Personal Loan” and “e Mortgage Loan”, which not only enhanced its brand image and market penetration but also demonstrated the potential of digital finance to drive business innovation and operational performance within a traditional banking framework. This study applies the Balanced Scorecard (BSC) framework to conduct a comprehensive performance evaluation of E Bank’s digital loan development. Traditional financial indicators alone are insufficient to capture the full value of digital transformation initiatives. Therefore, this research adopts a multi-dimensional approach, incorporating the financial, customer, internal process, and learning & growth perspectives. Using a case study methodology, this study analyzes secondary data including E Bank’s official publications, annual reports, sustainability disclosures, regulatory documents, and industry databases from 2010 to 2025 to examine performance across each BSC dimension and their interrelationships. The findings indicate that, in the financial perspective, the rollout of digital loan services contributed positively to the bank’s loan portfolio growth, interest income, digital channel penetration, and asset quality. Between 2020 and 2024, digital lending steadily increased as a share of total consumer lending, while enhanced net interest margins and reduced operating costs supported stronger profitability and improved return on assets (ROA). From the customer perspective, E Bank enhanced user experience through intuitive interfaces, mobile applications, instant approvals, and online customer support. Survey results show that younger users rated E Bank’s digital loan services significantly higher than competitors, with customer satisfaction and loyalty both rising. In the internal process perspective, the bank implemented automated credit assessments, AI-driven risk models, and API integration with civil registry systems, achieving full online self-service and reducing operational time, fraud risk, and internal error rates. Key performance indicators and real-time monitoring systems also improved loan servicing and compliance. Regarding the learning & growth perspective, E Bank invested in digital talent development, cross-functional collaboration, and organizational innovation culture. Through digital learning platforms, internal training, and AI capacity-building initiatives, the bank strengthened employees’ digital literacy and problem-solving capabilities, forming the foundation of its digital transformation efforts. Importantly, the study finds a causal chain among the BSC perspectives: initiatives in learning & growth supported process optimization, which in turn enhanced customer experience and ultimately improved financial performance. This bottom-up logic aligns with Kaplan and Norton’s strategy map concept and demonstrates E Bank’s ability to implement structured transformation strategies effectively. Academically, this research validates the applicability of the Balanced Scorecard in evaluating digital transformation performance in the financial sector and provides a practical case with empirical insights. For practitioners, the study offers actionable recommendations for E Bank, such as expanding digital loan product offerings, optimizing risk modeling algorithms, and improving accessibility for digitally underserved populations. Moreover, this research can serve as a valuable reference for other financial institutions planning to implement or enhance digital lending initiatives.