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Please use this identifier to cite or link to this item: http://ir.lib.stu.edu.tw:80/ir/handle/310903100/1057

Title: 上市銀行績效評估-以平衡計分卡為例
Performance Evaluation of Listed Banks in Taiwan:An Application of Balanced Scorecard Analysis
Authors: 陳冠達
Guan-Da Chen
Contributors: 郭瑪琍亞;汪瑞芝
Maria Kuo;Jui-Chih Wang
金融保險研究所
Keywords: 財務指標;非財務指標;平衡計分卡
financial index;non-financial index;balanced scorecard
Date: 2004
Issue Date: 2011-05-24 13:24:55 (UTC+8)
Publisher: 高雄市:[樹德科技大學金融保險研究所]
Abstract: 本文研究國內上市銀行的績效評估,並以平衡計分卡作為設計績效衡量指標的參考。除了包括財務性指標外,更包括非財務面的評估變數,如員工素質、內部製程以及服務品質(即顧客滿意度)等等,以達到研究之廣度、深度,以及嚴謹度,希望提供金融機構經營者適當的績效評估模式,故本研究目的為:(1)以策略性績效衡量方式導入平衡計分卡之觀念,以瞭解財務性跟非財務性指標來解釋/代表銀行績效的表現。(2)以顧客滿意度、員工學習與成長/素質,以及內部製程來代表平衡計分卡的三個非財務性構面,再加上財務性構面,來瞭解這四個構面與績效之間的相互關連性。(3)分析現有之財務與非財務性指標,預估其對經營績效之預測力比較,發展適用於銀行之平衡計分卡績效衡量制度。
本文運用平衡計分卡概念,利用各構面來探討對銀行經營績效的影響;同時本研究在樣本期間內加入四個虛擬變數分別為:(1)是否屬於亞洲金融風暴期間;(2)是否屬金融控股環境年度;(3)是否屬新銀行;(4)是否屬大規模銀行。本研究進一步分析此四個虛擬變數來檢視是否與資產報酬率之間的影響。而本研究期間為民國85年1月至92年9月;樣本篩選以29家國內上市公司為研究對象。實證模式為針對國內上市銀行業的績效評估,採迴歸(Regression)分析模式。
研究結果發現,資產報酬率與員工平均學歷呈顯著性的正相關關係,代表員工擁有碩士學位以上比率愈多者,其銀行績效也愈高。而資產報酬率與催收款比率則呈顯著性的負相關關係,代表催收款比率愈低,其績效也愈高。同時也發現樣本非屬新銀行之列者,其銀行績效較低。另外樣本屬大規模銀行之列者,其銀行績效較高。
另一方面由迴歸模型分析發現,平均年齡對資產報酬率之迴歸係數為負向,且達顯著水準,代表在其他情況相同下,員工平均年齡愈低,其績效愈高。而催收款比率對資產報酬率之迴歸係數為負向,且達顯著水準,代表在其他情況相同下,銀行催收款比率愈低,其績效愈高。另外,公司規模對資產報酬率之迴歸係數為正向且達顯著水準,顯示公司規模愈大,其績效愈高。
This study examines performance evaluation of listed banks in Taiwan, and adopts the Balance Scorecard (BSC) to design the index of performance evaluation. Besides the financial index, the study further includes non-financial index such as employee quality, internal procedure and service quality, in order to broaden and deepen the study. Moreover, this study aims to provide an appropriate performance evaluation model for the management of financial institutes. The study have three objectives: (1) to examine the influence of financial and non-financial index on bank performance with a strategic performance evaluation model taking the BSC concept; (2) to investigate the correlation of four perspectives of BSC (finance, customer, learning & growth, and internal business process) and bank performance; and (3) to analyze the predictability of all financial and non-financial index on bank performance, in order to develop an appropriate BSC model which can apply to the banking industry.
Besides using the BSC for performance evaluation, this study designs four virtual variables of: (1) whether the sample is in the period of Asia Crisis; (2) whether the sample is in the period of financial holding company; (3) whether the sample is one of new banks; and (4) whether the sample is of large-scale bank. This study further examines that the impact of these four virtual variables on bank performance (i.e., returns on asset, ROA). The period of data analysis is from Jun 1996 to Sep 2003, and samples include 29 listed banks in Taiwan. A regression model is adopted to test and verify the performance evaluation.
From the result, we find that ROA is positively correlated with education level of employees, and is negatively correlated with rate of non-performing loan, both with statistical significance. Furthermore, new bank tends to perform better and so does large-scale bank. From the regression analysis, the age of employee has a negative regression coefficient on ROA, which means the lower age of employee, the higher of bank performance. The rate of non-performing loan also has a negative regression coefficient on ROA, which means the lower rate of non-performing loan, the higher of bank performance. At last, the scale of bank has a positive regression coefficient on ROA, which means the larger scale of bank, the higher of bank performance.
Appears in Collections:[金融與風險管理系(所)] 博碩士論文

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