臺灣博碩士論文加值系統

非利息收入目前已經成為銀行收入的重要來源之ㄧ，並且大多數的銀行認為非利息收入是銀行收入的穩定來源。一般認為，非利息收入占營運收入上比例的增加，不僅可以改善銀行的利潤，也可以降低銀行經營的風險。然而，根據Stiroh (2004)的文獻指出，銀行增加對於非利息收入的依賴並不能降低銀行的風險程度。DeYoung and Roland (2001) 認為當費用基礎的業務增加時，會連帶的增加銀行的收益與利潤的變動程度。故本研究的目的是在於研究銀行對於非利息收入的依賴的程度是否會影響其經營的效率。本研究將採用資料包絡分析(DEA)去估計台灣地區本土的商業銀行自1993到2004間的經營的效率。研究發現，規模大的銀行可以有能力去發展非利息收入相關的業務，並且保持較佳的效率以及創造其範疇經濟的優勢。不然，銀行理應專注於經營其銀行傳統業務，進而保持或改善其經營上的效率。

Non-interest incomes have become a larger portion of the bank revenues. Most banks regard non-interest incomes as one of the stable sources of bank revenues. Increasing in the ratio of non-interest incomes to operating revenues can not only improve the profitability but also reduce the risk of the bank. However, based on the Stiroh (2004), increasing reliance on the non-interest incomes does not reduce the risk level of the bank. DeYoung and Roland (2001) also support that increasing fee-based activities increase the volatility of bank revenue and bank earnings. The objective of this study is to investigate whether the reliance on the non-interest incomes will affect bank efficiency. We employ the data envelopment approach (DEA) to calculate the efficiency of the domestic commercial banks in Taiwan from 1993 to 2004. The findings are that the banks with large size could have an ability to develop non-interest incomes and keep the better efficiency and create the advantage of scope. Furthermore, the banks might need to focus on their traditional activities to maintain or improve their efficiency.

ABSTRACT I
ABSTRACT ( IN CHINESE) II
CONTENTS III
LIST OF TABLES V
LIST OF FIGURES VII
CHAPTER 1. INTRODUCATION 1
1.1 THE RESEARCH BACKGROUND, MOTIVATIONS, AND OBJECTIVES 1
1.2 THE RESEARCH FRAMEWORK AND PROCESS 3
CHAPTER 2. LITERATURE REVIEW 5
2.1 THE BACKGROUND OF THE DEVELOPMENT IN TAIWAN 5
2.2 THE INVESTIGATIONS ABOUT NON-INTEREST INCOMES 7
2.3 THE METHODS OF MEASURING BANK EFFICIENCY 10
CHAPTER 3. METHODOLOGIES 14
3.1 THE BACKGROUND OF DATA ENVELOPMENT ANALYSIS (DEA) 14
3.2 THE CHARACTERISTICS OF DATA ENVELOPMENT ANALYSIS 15
3.3 EVALUATION MODEL OF DATA ENVELOPMENT ANALYSIS 16
3.3.1 CCR Model 16
3.3.2 BCC Model 19
3.4 THE APPLICATION PROCESS OF DEA 21
3.5 NONPARAMETRIC TEST 22
3.5.1 Spearman’s Rank Correlation Coefficient 22
3.5.2 Kruskal-Wallis Test 22
3.6 THE SELECTION OF INPUT AND OUTPUT VARIABLES 24
CHAPTER 4. EMPIRICAL RESULTS 28
4.1 DATA SOURCE AND SAMPLES 28
4.2 DESCRIPTIVE STATISTICS 29
4.3 SUMMARY OF DEA RESULTS 30
4.4 CATEGORIZED BY THE PERCENTAGE OF INTEREST INCOMES AND THE BANK SIZE 31
4.5 CATEGORIZED BY THE PERCENTAGE OF NON-INTEREST INCOMES AND THE BANK SIZE 35
4.5.1 Categorized by the Percentage of Trading Revenues and the Bank Size 38
4.5.2 Categorized by the Percentage of Fee Incomes and the Bank Size 42
4.5.3 Categorized by the Percentage of Non-fee Incomes and the Bank Size 45
4.6 CATEGORIZED BY THE PERCENTAGE OF INTEREST INCOMES AND THE GROWTH RATE OF NON-INTEREST INCOMES 48
4.7 CATEGORIZED BY THE PERCENTAGE OF NON-INTEREST INCOMES AND THE GROWTH RATE OF INTEREST INCOMES 51
CHAPTER 5. CONCLUSION 55
REFERENCES 57
APPENDIX 1. SPEARMAN COEFFICIENT OF INPUT AND OUTPUT VARIABLES BY YEAR 60
APPENDIX 2. DESCRIPTIVE STATISTICS OF VARIABLES BY YEAR 64
APPENDIX 3. DESCRIPTIVE STATISTICS OF SAMPLE GROUPS CATEGORIZED BY THE BANK SIZE AND THE PERCENTAGE OF INTEREST INCOMES 69
APPENDIX 4. DESCRIPTIVE STATISTICS OF SAMPLE GROUPS CATEGORIZED BY THE BANK SIZE AND THE PERCENTAGE OF NON-INTEREST INCOMES 74
APPENDIX 5. DESCRIPTIVE STATISTICS OF SAMPLE GROUPS CATEGORIZED BY THE BANK SIZE AND THE PERCENTAGE OF TRADING REVENUES 79
APPENDIX 6. DESCRIPTIVE STATISTICS OF SAMPLE GROUPS CATEGORIZED BY THE BANK SIZE AND THE PERCENTAGE OF FEE INCOMES 85
APPENDIX 7. DESCRIPTIVE STATISTICS OF SAMPLE GROUPS CATEGORIZED BY THE BANK SIZE AND THE PERCENTAGE OF NONFEE INCOMES 91
APPENDIX 8. DESCRIPTIVE STATISTICS OF SAMPLE GROUPS CATEGORIZED BY THE PERCENTAGE OF INTEREST INCOMES AND THE GROWTH RATE OF NON-INTEREST INCOMES 97
APPENDIX 9. DESCRIPTIVE STATISTICS OF SAMPLE GROUPS CATEGORIZED BY THE PERCENTAGE OF NON-INTEREST INCOMES AND THE GROWTH RATE OF INTEREST INCOMES 103

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