本研究以93至95年做為分析期間，以20項財務比率做為評估績效之指標，進行t檢定分析、因素分析及無母數分析，欲探討以下問題：1.比較金控與非金控體係下銀行業有關財務比率是否具有差異性。2.探討樣本銀行近三年的排名趨勢。3.分析兩類型銀行之績效何者較佳，實證結果後得到以下結論：一、兩類型銀行財務比率之差異：近三年之逾放比率、催收款比率、每人營業收入、營業費用率、稅前淨利率、營收成長率、總資產成長率、淨值成長率等，金控子銀行表現皆較獨立銀行佳。二、樣本銀行經營績效排名：在93、94及95年度績效表現最佳的銀行分別為台東企銀、台東企銀及永豐銀行。三、樣本銀行績效變動趨勢：在金控體系銀行中，兆豐商銀、台新銀行、國泰世華銀行，中國信託商銀四家銀行有逐年成長之趨勢；而在獨立銀行方面京城商銀、高雄銀行、萬泰商銀、聯邦商銀、大眾商銀及中華商銀等六家顯著具成長趨勢。四、兩類型銀行整體經營績效之差異：金控子銀行在本研究中所選取的20財務比率整體績效表現較獨立銀行更佳。
This thesis takes twenty financial ratios in 93 to 95 year as key indicators for evaluating performance. It uses t test, factor analysis and nonpaprametric analysis to focus on three issues.(1)To compare the related financial ratio differences between two kind of banks.(2)To discuss the placings run of those samples.(3)To discovery which kind of banks has better performance.
The following is the main conclusions of this research:
The differences of financial ratios between two kind of banks:In past-due loan ratio, receivable – overdue ratio, sales per employee, operating expenses ratio, pretax margin, sales growth rate, asset growth rate, and net asset value growth rate, the banks under fi-nancial holding companies is better than independent banks.
The rating of sample banks: the best banks are Taitung business bank and Bank SinoPac in recent three years.The placing run of sample banks: Mega International Commercial Bank, Cathay United Bank, Taishin Bank and Chinatrust Commercial Bank have buoyance.The differences of overall operating performance between two kinds of bank: the banks under financial holding companies is better than independent banks.
