本文主要是討論1993年至1996年期間，國內三十九家公民營銀行與三十三家外商銀行之業務多角化變化情形與其經營績效之間的關係。我們發現在這段期間每年外商銀行之業務多角化程度均明顯高於國內銀行。然而，我國國內一般銀行多角化的程度於1993年至1995年期間呈現下降的趨勢，而1995年至1996年期間則又開始上升。而外商銀行業務多角化程度則有逐漸下降的趨勢。我們首先以Hirshman-Herfindhal 指數來衡量每家銀行之多角化程度。最後我們還以迴歸分析法探討國內銀行和外商銀行業務多角化對其報酬率影響之異同。接著以資料包絡分析法（Data Envelope Analysis,DEA）計算出樣本期間內國內各銀行的相對成本效率及相對技術效率。接著再以這些效率指標為被解釋變數，透過Tobit Censored迴歸分析法，來探討國內銀行業務多角化對其效率的影響。由本文實證結果中，我們發現銀行多角化對其報酬率影響之淨效果在1993至1995年間均呈顯著的負相關，即銀行業務的多角化使報酬率下降，但1996年起銀行業務的多角化開始對其報酬率有正的影響。此外，業務多角化對銀行效率的影響是負向的，意即銀行因多角化關係使其資源使用過於分散，而無法達到一定的規模與專業化，致使其效率表現受到影響。

目錄
第一章 前言..................................................1
第二章 我國銀行業發展沿革及銀行業務多角化的成因..............3
第三章 文獻回顧：多角化的分類、定義與衡量及其對績效的影響....8
第一節 多角化的發.........................................8
第二節 多角化的分........................................10
第三節 多角化的衡量方....................................11
第四節 多角化對績效的影響................................13
第四章 我國銀行業業務多角化及其對績效的影響.................20
第一節 我國各類銀行業務多角化程度之比較..................20
第二節 銀行多角化對其績效影響之迴歸分析..................22
第五章 實證結果分析.........................................32
第六章 結論與建議...........................................37
參考文獻....................................................49
附 錄.......................................................55

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