金融控股公司法对银行经营绩效影响之研究 –以台湾地区为例.docVIP

硕士学位论文 题名（中英对照）： 金融控股公司法对银行经营绩效影响之研究 –以台湾地区为例 (The Impact of Financial Holding Company Act On the Operation of Commercial Bank in Taiwan) 摘要 本文以《台湾金融控股公司法》为主要研究中心，藉由分析12家金控银行之财务面资料，探讨自2001年开始实施的金融控股公司法，是否为整体银行带来正面效果，达成提升银行经营绩效之主要目的。本研究以2002年为分界点，将研究期间分为2个阶段，加入金控前4年(1998-2001年)与加入金控后4年(2003-2006年) ， 研究中用到的统计方法主要是描述性统计分析与双样本均值分析—T检验，分别以整体分析与个体分析，纵向分析与横向分析的方法相结合，比较分析12家银行加入金控公司后是否提高整体绩效水平。研究结果说明如下： 就整体分析而言，12家银行加入金控后之财务指标皆较加入金控前低，显示出金控法之实施，对整体银行之经营绩效并无显著提升的效果。 就个体分析而言，金控法之实施，只为中国信托、兆丰银行及第一银行分别在流动性及资产质量上带来显著之合并综效。 就银行业务范围变化之分析而言，金控法的实施确实促进了银行的跨业经营模式并且丰富了银行的收入形式。 关键词：金融控股公司法、骆驼评等、经营效率、综合绩效 ABSTRACT “The Financial Holding Company Act” of 2001 (hereinafter refer to the “Act”) passed in November 2001 is an Act aiming to solve the over-banking problem in Taiwan and enhancing the competitative of Taiwanese banks. It removed the barrier between commercial banks, insurance companies and securities firms allowing them to affiliate under a new financial holding company structure to engage in a broader range of activities and cross-selling each affiliate’s products. The purpose of the paper is to examine the effectiveness of the Act. More specific, it examines the impact of the Act on the operations of Taiwanese commercial banks, which converted to Financial Holding Company after the Act was stipulated. There were 12 banks as the sample in the paper. The statistic analysis and T-test were used in the paper with a two-stage analysis. The paper examined the operations of the 12 banks as a whole, and compared the operation performance of the whole group between 1998-2001 (pre-act-period) and 2003-2006 (post-act-period). Then, the paper furthered to compare each bank’s operation performance between pre- and post- act-period. The empirical results of the paper revealed that (1) the Act, in general, made no significant improvement on the operations of the 12 Taiwanese commercial banks; (2) there were significant changes for Chinatrsut Commercia