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研究生:吳漢國
研究生(外文):Han Kuo Wu
論文名稱:政府金融類型基金經營績效評估實證研究
論文名稱(外文):An Empirical Study of Operating Performance Evaluation on Governmental Financial Funds
指導教授:陳美惠陳美惠引用關係張石柱張石柱引用關係
指導教授(外文):Mei-Hui ChenShyr-Juh Chang
學位類別:碩士
校院名稱:國防管理學院
系所名稱:國防財務資源研究所
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2002
畢業學年度:90
語文別:中文
論文頁數:46
中文關鍵詞:金融類型基金績效評估資料包絡法
外文關鍵詞:Financial FundsPerformance EvaluationData Envelopment Analysis
相關次數:
  • 被引用被引用:3
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  金融類型基金為政府預算體制下成立之貨幣存款機構,受財政部監督及相關法令約束,以服務為其宗旨,在激烈競爭的金融環境下,其經營的績效評估愈形重要。
  本研究以「軍人儲蓄作業基金」為研究樣本,以「郵政儲金匯業局」為配對樣本,探討其經營效率。基於金融類型基金多元投入與多元產出的特性,本研究採用資料包絡法(DEA)進行經營效率分析;再以迴歸模式探討影響經營效率的內、外部因素。
  效率分析結果發現,金融類型基金之總體效率值多來自規模效率值的相對無效率,適度的擴充經營規模,可做為長期經營策略上的參考;就投入項目而言,則以人員費用可節省的金額最多。
效率影響因素之迴歸分析結果發現,存款利率對經營效率有負向關係,但未達顯著水準。研發與訓練費用、經濟景氣指數、總存款餘額年增率,皆達到顯著水準,惟消費者物價指數上升率呈現不顯著的結果。針對經濟景氣情形加以控制後,發現在黃藍燈與黃紅燈景氣訊號時對經營效率有顯著的影響。
Financial Funds, supervised by Financial Ministry, are types of Monetary savings institutions. They are bound of intensive competition, the evaluation of operating performances become important. According to the multi-inputs multi-outputs property of the financial funds, the applications of Data Envelopment introduced by Charnes, Cooper and Rhodes(CCR) and Baker, Charnes and Cooper(BCC) approaches will be employed to measure the operating performances of Military Personnel savings Administration in this research. We’ll also compared the results with those of the Poster Romittances and Savings Banks. Finally, we will discuss the internal and external factors that influence the operating performances by developing a multiple regression analysis.
From the DEA analyzing results, we found that the lower aggregate efficiency performances of financial funds usually stems from the scale relative inefficiency. Anyway the degree of inefficiency could be improved by proper extension of operating scale. Considering variables, the results suggest that personnel expenses should be considerer firstly to save more expenditures.
Multiple regression results reveal that three exists an insignificant negative relationship between the interest rate and aggregate efficiency. The raising rate of the Consumer Price Index(CPI) won’t influence the aggregate efficiency significantly. Other variables, such as research and development expenses, increasing rate of total deposit balances and economic prosperity, are all significant.
目 錄
中文摘要…………………………………………..……………………Ⅰ
英文摘要……………………………………………………………...Ⅱ
誌謝…………………………………………….………………………Ⅲ
目錄…………………………………………….………………………Ⅳ
圖目錄………………………………………….………………………Ⅵ
表目錄………………………………………………………………….Ⅶ
第一章 緒論..….……………….………………….. ………………….1
1.1 研究背景與動機……………………..………….…………....1
1.2 研究目的..………………………………………….….……...3
1.3 研究方法.………………….………………….……………....4
1.4 研究架構.……………………………………………………..4
第二章 文獻探討.……………………………………………………...6
2.1 績效評估概述文獻..…………………………………….…..6
2.2 政府特種基金績效評之相關文獻….…………..……….…...9
2.3 銀行績效評估之相關文獻…………...………….….……....13
2.4 DEA相關研究文獻回顧…………..…………….…………...17
第三章 研究設計.…………………………………………………….19
3.1 樣本探討………………………………………..……….…..19
3.2 變數的選取…………………………………..………….…..19
3.3 DEA模型討論.…………………………………………….…21
3.3.1 DEA模型簡介…..………………….…………………..…21
3.3.2 DEA模型理論…….……………….……………………...23
3.4 迴歸分析……………………………………………………...31
第四章 實證結果與分析……..…………………………………..…..34
4.1 DEA模型結果與分析……..…………………………….…...34
4.1.1 效率值分析…..…………………………………..…..…..34
4.1.2 差額變數分析…………………………………….……...37
4.1.3 最具生產力規模分析…………………………….……...38
4.2 迴歸分析……………………………………………….…....41
第五章 結論與建議……….……………………………..………….…44
5.1 結論…………...…………………………………………..…44
5.1.1 DEA效率分析結果與建議……………….……….……...44
5.1.2 迴歸分析結果與建議…………………………….……...45
5.2 研究限制與後續研究方向………...…………………..……45
參考文獻……………………………………………………….……….50
圖 目 錄
圖1-1 研究架構圖……………………………………………….…….5
圖2-1 組織管理之過程圖……………………………………………..6
圖2-2 管理控制與績效評估之程序圖………………………………..7
圖2-3 管理績效之架構圖……………………………………………..8
圖3-1(a)產出無效率圖………………..….……………………..….22
圖3-1(a)投入無效率圖…………………………………………..…22
圖3-2 效率的改善圖…………………………………………………28
圖3-3 總效率、技術效率、規模效率之示意圖…………………....29
圖4-1 總體效率值趨勢圖…………………………………………....37
圖4-2 技術效率值趨勢圖…………………………………………....37
表 目 錄
表2-1 DEA應用於非營利組織的相關文獻表…..…..……..….……..18
表3-1 投入與產出變數之說明表………….………….……..………20
表4-1 軍儲效率值與BCC模式之差額變數敘述統計表..…………35
表4-2 儲匯局效率值與BCC模式之差額變數敘述統計表….….....35
表4-3 兩樣本效率值t-test檢定結果表……………....……………..36
表4-4 差額變數佔實際投入量之百分比……..……………………..38
表4-5 規模報酬型態的彙總表………………….………….……..…39
表4-6 軍儲實際投入數量與最具生產力規模分析表……...….…....40
表4-7 儲匯局實際投入數量與最具生產力規模分析表………..…..40
表4-8 總體效率值迴歸分析表…………………………………..…..41
表4-9 虛擬變數分析彙總表…………………………..………....…..43
附表一 效率值與差額變數彙總表…………………………………..47
一、中文部份
[1] 施庚生、施顯超(民八八.元月),「非營業循環基金管理績效之研究」,經社法制論叢,第二十三期,第219-253頁。
[2] 張保隆、黃旭男等(民八一.十二月),台電公司科技專題研究計畫成效評估與管理模式之研究,國立交通大學管理科學研究所及台電電力綜合研究所。
[3] 郭寶珠(民八八.五月),「我國中央政府非營業循環基金之研討」,淡江牛津財經學報第二期,第101-127頁。
[4] 劉立倫(民八四),「非營業循環基金管理控制型態與績效評估指標建立之研究」,行政院國家科學委員會專題研究計畫成果報告。
[5] 潘大畏(民八四),「我國非營業循環基金環境特性、管理控制型態與績效之相關研究」,國防管理學院資源管理研究所碩士論文。
二、英文部份
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[18] Elyasiani, E. and D. R. Meinster[1988], 〝The Performance of Foreign Owned, and Holding Company Owned Banks in the U. S. 〞, Journal of Banking and Finance, Vol. 12, pp.293-313.
[19] Elyasiani, E. and S. M. Mehdian[1990], 〝A Nonparametric Approach to Measurement of Efficiency and Technological Change: The Case of Large U. S. Commercial Banks〞, Journal of Financial Services Research, Vol. 18, No. 1, pp. 157-168.
[20] Mullineaux, D. J. [1978], 〝Economies of Scale and Organizational Efficiency in Banking:A Profit-Function Approach〞, Journal of Finance, Vol. 33, No. 2, pp. 259-280.
[21] Clark, J. [1884], 〝Estimation of Economies of Scale in Banking Using a Generalized Functional Form〞, Journal of Money, Credit and Banking, Vol.16, No. 1, pp. 53-68.
[22] Oral, M. and R. Yolalan[1990], 〝An Empirical Study on Measuring Perating Efficiency and Profitability of Bank Branches〞, European Journal of Operational Research, Vol. 46, No. 2, pp. 282-294.
[23] Buono, J. and B. Eakin[1990], 〝Branching Restrictions and Banking Costs〞, Journal of Banking and Finance, Vol. 14, No. 4, December, pp. 1151-1162.
[24] Farrell, M. J. [1957], 〝The Measurement of Productive Efficiency〞, Journal of the Royal statistical Society series A Vol. 120, pp. 253-281.
[25] Charnes, Cooper & Rhodes[1978], 〝Measuring the Efficiency of Decision Making Units〞, EJOR Vol. 2, pp. 429-444
[26] Charnes, Cooper & Rhodes[1979], 〝Short Communication: Measuring the Efficiency of Decision Making Units〞, EJOR Vol. 3, pp. 339.
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