臺灣博碩士論文加值系統

本研究主要是以台灣上市和上櫃銀行為研究對象，選用員工人數、固定資產淨額、存款為投入變數，放款及貼現、非利息收入、購買政府債券及其他投資淨額為產出變數，利用資料包絡分析法計算全體銀行的總效率、配置效率、技術效率、純粹技術效率、規模效率；其次，利用Tobit迴歸模型探討各項管治機制是否會對銀行經營效率造成影響。
主要實證結果如下：
1.1999年總體無效率主要是技術無效率而非配置無效
率，造成技術無效率的主因是純粹技術無效率而非規
模無效率，2000、2001年總體無效率主要是配置無效
率而非技術無效率。
2.經由Tobit模型分析得知，負債與銀行純粹技術效率呈
負向且顯著的影響，董監事酬勞則呈正向且顯著的影
響，表示銀行提高董監事酬勞或減少舉債，都可提升銀
行經營效率。股票週轉率與技術效率為正向且顯著的
影響；公營銀行總效率、配置效率和純粹技術效率值
高於民營銀行；新設銀行技術效率和規模效率高於舊有
銀行。

This study is primarily conducted for banks which are listed on Taiwan stock exchange and over the counter. The three input variables include the total number of employees, net fixed asset and deposit. The three output variables include loan, non-interest income and net purchase of government bonds and other investments. We employed the non-parametric Data Envelopment Analysis(DEA) to estimate overall efficiency, allocation efficiency, technical efficiency, pure technical efficiency and scale efficiency for each in the sample. Besides that, we discuss whether the variables relevant to corporate governance affect banks operating efficiency or not.
The major empirical results are listed as follows:
1.The source of the overall inefficiency mainly
came from technical inefficiency, not from
allocation inefficiency, while the source of
the technical inefficiency mainly came from
pure technical inefficiency, not from scale
inefficiency in 1999. The source of the overall
inefficiency mainly came from allocation
inefficiency, not from technical inefficiency
in 2000 and 2001.
2.In the Tobit model, the ratio of debt and the
board’s salary were significantly positively
associated with pure technical efficiency. It
means that banks could increase board’s salary
or reduce debt’s ratio to improve operating
efficiency. The stock turnover ratio was
significantly positively associated with
technical efficiency. The overall efficiency,
allocation efficiency, and pure technical
efficiency of publicly-operated banks were
better than privately-operated banks. The
technical efficiency and scale efficiency of
new banks were better than old banks.

中文摘要…………………………………………………Ⅰ
英文摘要…………………………………………………Ⅱ
第壹章 緒論…………………………………………1
第一節研究動機與目的…………………………… 1
第二節研究方法與限制…………………………… 4
第三節研究流程與內容…………………………… 5
第貳章 文獻探討……………………………………… 7
第一節銀行業投入與產出要素之決定…………… 7
第二節經營效率之相關文獻………………………10
第三節公司治理之相關文獻………………………19
第四節各項管治機制之探討………………………22
第參章 研究設計………………………………………26
第一節理論概述……………………………………26
第二節變數之定義與衡量…………………………30
第三節研究樣本與資料來源………………………33
第四節實證方法……………………………………34
第肆章 實證結果與解釋………………………………48
第一節DEA結果與解釋………...…………………48
第二節Tobit實證結果與解釋..………………… 56
第伍章 結論……………………………………………60
附錄…………………………………………………… 62
參考文獻……………………………………………… 64

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