驻军事单位内金融机构经营绩效之实证研究.docVIP

駐軍事單位內金融機構經營績效之實證研究 　 劉自強1 莊嘉建2 房利朋3 1,3國防大學財務管理學系 2中國文化大學會計學系 摘要文Data Envelopment Analysis, 簡稱DEA）進行分析評估，以作為決策者經營方針之參考。所蒐集樣本觀察值，使用DEA-Solver電腦軟體 The Empirical Study of Operating Performance on Financial Institutions Stationed in the Military Organizations Z-John Liu1, Jia-Jiann Jhuang 2, Li-Peng Fang3 1,3Department of Financial Management, National Defense University, Taiwan, R.O.C. 2Department of Accounting, Chinese Culture University, Taiwan, R.O.C. Abstract This study selects Bank C, which has the same types of 11 branches in the military units operated throughout the year of 2008. The samples are selected to explore the performance by applying Data Envelopment Analysis. The analysis of assessment can be as references for policy makers. The observed samples are applied with computer software DEA-Solver for efficiency analysis. This study includes 11 branches’ operation analysis on the overall efficiency, pure technical efficiency, scale efficiency, analysis of reference groups, sensitivity analysis and the potential to improve the value of analysis. The research results not only selected branches’ relative inefficiency for the Benchmarking Study, but also could be a clear strategy for improving recommendations. The empirical results show that Bank C may adopt these research models so as to upgrade operating performance on all branches in the military units efficiently. Meanwhile, these can be a comprehensive upgrade service for the military unit effectively. Keywords: Bank, Performance, Data Envelopment Analysis, Benchmarking Study 壹、前言年，，金融業全球股市低迷海外投資財富管理業務存放款利差縮小，年獲利虧損據最新統計，年本國銀行就有17家銀行出現虧損，尤以萬泰銀行虧損128.42億元最多，被接管的慶豐銀行虧損124.08億元。（）年月年，，。，，，，，。，DEA評估C銀行駐軍事單位內11家相同經營類型分行之經營績效（），（200）fficiency）與效果（或稱為效能）（effectiveness），不易區分明確，茲將此二種定義說明如下： 效率就是「Do the thing right」，亦即「以正確的方法做事」。例如：追求最低的資源浪費，就是為了追求高效率；效果就是「Do the right thing」，亦即「做正確的事情」，目的是為了達成企業的目標。 陳美惠、張石柱、楊美慧（200）（200）陳衍利（200） 經營績效是管理者運用企業資源達成經營目標的具體表現；績效的良窳不僅攸關企業能否生存，更可能影響企業未來的發展，因此，當企業活動結束後，應依各種活動結果的記錄