臺灣博碩士論文加值系統

　　本研究係針對銀行內部資金移轉的利率釐訂問題進行研究，由於大部份文獻皆只探討公司轉撥制度的設立及目標。有鑑於此，本研究參考國內外學者的實證研究資料，探討銀行資金中心與其分支機構對聯行率釐訂的認知一性，以及此一致性與銀行績效的關係。此外，考慮銀行屬性也可能影響聯行率認知一致性，因此本研究也探討銀行屬性與聯行率認知一致性的關係。
　　本研究的樣本來自一家公營專業銀行，三家公營商業銀行，以及六家民營商業銀行。以總行資金中心的資金調度部門人員以及銀行分支機構負責人為研究對象，施測以釐定聯行率時的影響因素、採行方法、因應困難方法、計價方法、時間落差、調整時機以及背景資料等量表，結果發現：
　　一、銀行部門在釐定聯行率時的影響因素、以及採行方法中的邊際成本法、變動成本法、成本加成法、以及成本與市價孰低法皆具顯著差異；銀行屬性在聯行率採行方法中的政策利性率法、市場利率法、市場利率酌減法、以及計價方法中的總額法雙軌利率皆具顯著差異。
　　二、銀行部門對聯行率計價方法與時間落差的認知一致性皆會影響銀行之績效。
　　三、公營專業銀行對聯行率影響因素中的資金調度的認知一致性會影響銀行之績效；公營商業銀行對聯行率採行方法與時間落差的認知一致皆會影響銀行之績效。

　　This study focus on the issues of pricing interest rates of interbank funds transfer. Since most of the paper barely study establishment and target of funds transfer system. With local and foreign scholars'' experimental information, this study is to explore cognitive consistency of pricing interest rate between money center in head office and branchs, and relationship of this cognition and bank''s perfermance. In addition, bank''s attribute might affect cognitive consistency of interbank interest rates, so that this study also put emphasis on this field.
　　The samples in this study come from one professional bank, three commercial banks-run by government, and six private commercial banks. Questionnairing finds managers in headoffices and general managers of branches. Measuring factors of pricing interbank interest rate and ways of adortions, tackling the difficulties, such as time lag, time of making adjustment, and some information with its background. The conclusions as follows:
　　(1)It is significant difference to the banks to evaluate the factors of pricing interbank interest rates, and the ways they have adopted, which include marginal cost, variable cost, cost-added, and cost and market price whichever is lower. It is also significant difference of interbank interest rates to different bank''s attribute, in which they have adopted different ways among policy''s interest rate approach, market price approach, interest rate below market price, and two-way interest rates applied to debit balance and credit balance.
　　(2)Cognitive consistency of pricing method and time lag must impact on banks performance.
　　(3)Cognitive consistency of funds management among the factors of pricing interest rates in govermment-run professional banks must influence bank''s performance. Cognitive consistency of the way of interbank interest rates which government-run commercial banks have adopted and time lag must affect bank''s performance.