隨著全球金融自由化的發展，促使金融商品不斷推陳出新，為順應金融自由化潮流，政府致力於金融效率的提升，因而開放國內民營銀行之設立。然而，由於近年來金融機構大幅之增加，造成獲利情形大不如前、逾放比率不斷攀升等問題。為改善此情形，因而有了「金融機構合併法」、「金融控股公司法」等金融改革法案之通過，我國金融亦正式邁入另ㄧ新紀元。
本研究資料以1999年至2004年為研究期間，運用資料包絡分析法(data envelopment analysis, DEA)，結合平衡計分卡四構面，選取各構面之衡量指標，對台灣地區20家上市上櫃之公、民營銀行於金控法實施前後，作經營效率之探討，進而分析其差異之原因。此外，並運用Tobit迴歸式加以探討影響銀行技術效率值之因素。研究發現如下：
1. 就全體樣本銀行而言，經營效率於研究期間成逐年下降趨 勢，無效率的原因主要是來自規模之無效率。
2. 在整體效率、純粹技術效率、及規模效率方面，公營銀行之表現均優於民營銀行。
3. 透過Tobit迴歸分析，發現資本適足率與流動準備比率對效率值皆呈現正相關。
With the development of global financial liberalization, different types of financial commodities are presented constantly. To face the trend of financial liberalization, our government has made a lot of effort to improve financial efficiency. For this reason, fi-nancial institutions are allowed to establish as local private banks. However, these days the great growing number of financial institutions cause some problems, like profit gaining which is not as much as before and the growing rate of overdue repayment. To deal with these problems, several laws were enacted, for example, Financial Institutions Consolidation and Financial Holding Company Law. The financial industry in Taiwan has come to a whole new era.
The data of study period was conducted from 1999 to 2004. Data Envelopment Analysis and the Balanced Scorecard selected as the measuring index of each scope were employed to discuss operational efficiency of twenty listed public and private banks in Taiwan before and after the stipulation of Financial Holding Company Law. In addition, reasons of the differences were also analyzed. Furthermore, Tobit regression model was applied to explore the factors influencing technical efficiency of banks. The research findings are as following:
1. In terms of all sample banks, their operational efficiency was progressively decreased during the research period. The major reason is scale inefficiency.
2. From the aspects of overall efficiency, pure technical efficiency, and scale effi-ciency, public banks are better than private banks.
3. Regarding the result of Tobit regression model, both Capital Adequacy Ratio and Liquidity Reserve Ratio are positively related to the efficiency value.
