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研究生:蕭峰凱
研究生(外文):Feny-kai Hsiao
論文名稱:運用DEA衡量本國銀行經營效率之研究
論文名稱(外文):Measuring the Operating Efficiency of Domestic Banks with DEA
指導教授:盧昆宏盧昆宏引用關係
指導教授(外文):Kuen-horng Lu
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:人力資源發展系碩士班
學門:商業及管理學門
學類:其他商業及管理學類
論文出版年:2006
畢業學年度:94
語文別:中文
論文頁數:98
中文關鍵詞:銀行經營效率資料包絡分析平衡計分卡
外文關鍵詞:Domestic banksOperating efficiencyData envelopment analysis(DEA)Balanced Scorecard(BSC)
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國內的本國銀行面對平均規模不大、逾放比率偏高,各銀行欲在競爭激烈的環境下生存,瞭解本身的整體經營效率與健全體質遂成為關鍵之所在。本研究以1998到2005年之本國銀行為研究對象,利用資料包絡分析(Data envelopment analysis, DEA)之CCR模型與差額變量模型為研究方法,以「利息支出、固定資產、存款、全體員工數」為投入變數,及「利息收入、非利息收入、放款、投資」為產出變數,來衡量本國銀行之經營效率。研究指出:在高、低兩效率群中以「利息支出、固定資產、存款、非利息收入、放款」有數年的顯著差異,且高效率群皆低於低效率群;平衡計分卡變數中以「平均資產報酬、逾放比、資產市場佔有率、員工生產率」有數年的顯著差異,其中平均資產報酬率、資產市場佔有率與員工生產率的值愈高銀行效值愈高;而逾放比值愈低則銀行效率愈高;研究發現各年度以「非利息收入、投資」有較大的改善空間;最後,以差額變量分析之結果提出本國銀行應如何調整各變數之整體改進量的建議,俾提升整體經營效率。
This study employed the CCR model of data envelopment analysis (DEA) and the slack variable analysis to evaluate the operating efficiency of the domestic banks in Taiwan from 1998 to 2005. The operating efficiency of domestic banks was measured using interest expenses, fixed assets, deposits, and employee numbers as input variables. Interest income, non-interest income, investments and loans were used as the output variable. The results revealed significant differences in the average of interest expenses, fixed assets, deposits, non-interest income and loans between the high and low efficiency groups. The high efficiency groups’ values are all lower than the low efficiency groups’ values. The study found that the return on average assets, nonperforming loans/gross loans ratio, market share of assets and employees’ productivity of balanced scorecard are significant differences between the high and low efficiency groups. The return on average assets, market share of assets and employees’ productivity of the high efficiency group are significantly higher than that of the low efficiency group. Nonperforming loans/gross loans ratio of the high efficiency group is significantly lower than that of the low efficiency group. The study also found room for improvement in non-interest income and investments in each year and makes suggestions for banks to adjust all the variables in order to enhance their overall operating efficiency.
目 錄……………………………………..I
表目錄……………………………………..III
圖目錄……………………………………..IV
第壹章 緒論……………………………..1
1.1 研究背景與動機……………………..1
1.2 研究方法與目的……………………..3
1.3 研究架構……………………………..4
1.4 研究流程……………………………..5
第貳章 文獻探討…………………………6
2.1 效率模式………………………….….6
2.2 投入與產出之界定………………….10
2.3 平衡計分卡………………………….12
2.4 DEA定義與發展……………………20
2.5 相關文獻整理……………………….21
第參章 研究方法………………...………34
3.1 研究樣本與資料來源……………….34
3.2 研究變數操作性定義……………….36
3.3 資料包絡分析法效率評估模式..........41
第肆章 實証分析…...……………………44
4.1 各投入與產出變數之敘述統計分析..44
4.2 各銀行之總效率分析………………..48
4.3 各效率群投入與產出之比較………..54
4.4 各效率群平衡計分卡構面之比較 ….62
4.5 整體可能改善量……………………..71
第伍章 結論與建議……………………...88
5.1 結論………………………………….88
5.2 後續研究建議……………………….91
參考文獻………………………………….92
附錄一 DMU之分群對照表…………….97
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