| 摘要: | 本論文以多變量因素分析法參考民國90-92年之本國銀行53家及外商銀行39家財務資料，對本國銀行與外商銀行等金融機構進行經營績效之實證分析，探討及分析兩者間經營績效之差異，樣本期間為民國90-92年的實證結果如下： 1.本研究將金融機構分割為本國銀行及外商銀行兩大區塊來分析，在進行經營績效分析時發現在成立金控後，本國銀行由於納入金控後增加可交叉行銷的通路和經營資源的可互相支援和外商銀行並無顯著差異。 2.本國銀行與外商銀行評等結果，列為A級的只有2家(本國1家，外商1家)、B級的有10家(本國2家，外商8家）、C級的有66家(本國42家，外商24家)、D級的有12家(本國6家，外商6家)、E級的有2家(本國2家，外商0家），顯示目前經營普通的仍佔大多數，有66家之多，值得再深入觀察的是許多銀行加入金控後，整體營運品質和績效並無明顯改善，而評為C級和D級的銀行數仍有14家，可見對於銀行經營體質的改善仍具很大的空間。 3.由檢定結果可以發現本國銀行與外商銀行在流動性、獲利性、資本適足性、效率性、成長性、綜合得分皆無顯著差異，可見自89年政府開始積極要求國內各家金融機構提存呆帳準備，將營業稅從原先的5%降至2%，將其餘3%提存用於金融重建基金，且金控成立後，加速將原先有些體質並不健全的金融機構合併，也使得國內銀行的經營策略和品質有所改善。
This thesis conducts empirical analyses on operating performances of financial institutions including domestic banks and foreign banks based on financial data of 53 domestic banks and 39 foreign banks between the year 2001 and 2003 with multivariable factor analysis, aiming to investigate and analyze the differences in operating performances between the two. The empirical results are as follows: 1.This study groups financial institutions into two blocks–domestic banks and foreign banks–and performs analyses on the basis thereof. As the operating performance analysis reveals, domestic banks show no obvious discrepancy from foreign banks after joining financial holding companies and becoming capable of carrying out cross-selling and provide reciprocal support among various operating resources. 2.As far as ranking results of domestic and foreign banks are concerned, only two (one domestic, one foreign) banks are listed as A Class, while 10 (two domestic, 8 foreign) as B Class, followed by 66 (42 domestic, 24 foreign) as C Class, 12 (6 domestic, 6 foreign) as D Class, and 2 (2 domestic, 0 foreign) as E Class. The results show that, on the one hand, the majority of current banking operations (including 66 banks) are still no more than average. It also indicates the fact that the overall operating quality and performances has not demonstrated obvious improvement after joining financial holding companies is worth further in-depth observations. On the other hand, a total number of 14 banks in C Class and D Class indicate that there is a lot of improvement to make in the operating constitution of banks. 3.The examination results reveal that there is no noticeable difference in liquidity, profitability, capital adequacy, efficiency, future prospects, or total score between domestic and foreign banks, demonstrating improvement in domestic banks' operating strategy and quality after the government's commencement in the year 2000 to take constructive measures to: 1. demand that all domestic financial institutions make sufficient provisions for warranties of bad debt, 2. lower business tax from the original 5% to 2%, with the remaining 3% for Financial Restructuring Fund, and 3. speed the merge of previously unhealthy financial institutions after financial holding companies were established. |
