本研究主要探討2005年及2006年國內14家金融控股公司其經營效率，採用資料包絡分析法之CCR模式與BCC模式評估其經營效率、純粹技術效率與規模效率，其次將金控公司分為以銀行、壽險、票券三大類為主體，進行Mann-Whitney U Test檢定三大主體之金控公司對總效率是否有顯著影響，接著使用Wilcoxon Test檢定年度對各項效率是否有顯著影響。主要的實證研究結果如下：
一、以壽險及商業銀行為主體之金控公司，其財務比率體質較為健全，而以票券業及工業銀行(如開發金控)之金控公司雖屬有效率，但可能由於本身性質及經營獨特性，因而導致其他金控公司追隨的障礙。
二、在規模無效率上大多處於規模報酬遞減階段，顯示有過多資源浪費與閒置。
三、經Mann-Whitney U Test得知，三大主體之金控公司經營效率沒有顯著差異，顯示不同主體之金控公司不會在經營效率上造成影響。
四、經Wilcoxon Test得知，不同年份對總效率及規模效率有顯著差異，顯示出不同年度對於經營效率上有所影響。
The purpose of this thesis is to analyze the manage efficiency, technical efficiency and scale efficiency of the 14 Financial holdings in the year of 2005 and 2006. The measurement of this thesis are the Data Envelopment Analysis’s (DEA) CCR model and BCC model. After the analysis of DEA, the financial holdings are devidided into three categories, which are bank, insurance and bill. This thesis measures the efficiency of these three categories on the overall efficiency by using Mann-Whitney U Test. Then, the usage of the Wilcoxon Test is to measure whether different year have different impact on the efficiency of each categories. There are four research results:
1.The insurance and bank founded financial holdings have healthier financial ratio. Although bill and industrial banks (for example, developmental financial holdings) is efficient, the manage uniqueness leads to the obstacles for other financial holding followers.
2.The scale inefficient financial holdings are in the decrease return to scale situation, which indicates that these financials holdings are over wasting their resources or less using their resources.
3.The result of the Mann-Whitney U Test indicates that there is no significant difference of the manage efficiency in the three main categories financial holdings.
4.The result of the Wilcoxon Test indicates that there is significant difference on the overall and scale efficiency of different year.
