台灣銀行業合併之財務績效研究

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Title:	台灣銀行業合併之財務績效研究
Other Titles:	The study of financial performance in Taiwan bank mergers and acquisitions
Authors:	張雅萍;Chang, Ya-Ping
Contributors:	淡江大學會計學系碩士在職專班徐志順
Keywords:	合併;銀行合併;金融整併;財務比率分析;Merge;the Merger of Banks;Financial Integration;Financial Ratio Analysis
Date:	2015
Issue Date:	2016-01-22 14:55:38 (UTC+8)
Abstract:	銀行合併案各自代表著台灣金融合併史上的不同里程碑，透過銀行合併案的探討，發現合併並不是所有的銀行都有產生預期之綜效，所以，不論為何種型式之併購、合併的計畫是否完善、合併對象的選取、併購後之財務指標績效如何？是否可以創造出「1加1大於2」的效果等，都是左右合併成敗的關鍵因素，是個值得探討的課題。本研究是以二次金改後，2004年到2013年發生的銀行併購案件為研究對象，將資料分為「民民併」、「公民併」、「公公併」三種樣本，以合併(併購)基準日為準，收集這些樣本合併前後3年之財務資訊，分析探討其財務比率。並以資本適足性、資產品質、管理及成長能力、獲利能力、流動性、效率性、營運規模等七個構面及其相關財務比率分析法為基礎，利用各種相關之財務比率進行合併前後之分析，以探討合併前後之績效。關於銀行合併前後之財務績效比較，經由前述「民民併」、「公民併」、「公公併」三種合併類型來研究分析結果，銀行合併後，其資產品質、營運規模均有正績效。若以三種合併類型合併前後之財務績效比較，以「民民併」合併類型之銀行績效最顯著，其次為「公公併」類型之合併銀行，再次為「公民併」類型之台北富邦商業銀行。從本研究結果發現，以三種合併類型合併前後之財務績效比較，以「民民併」合併類型之銀行績效最顯著，所以，主管機關在未來的政策發展上，建議可以朝向「民民併」合併類型加以規劃，以擴大銀行經營規模。另外，在進行整合併購的過程中，可能會遇到文化差異、工會認同與支持等問題，建議要多用寬容耐心來接納溝通，加強與工會溝通得到認同感，共同為銀行組織發展而努力。 The bank mergers in Taiwan represent the milestones in the Taiwan financial history. Through exploring the cases of bank mergers, I found that not every merger has achieved to the extent of what it is expected. Therefore, it is an important issue to discuss whether the different type of mergers has an effect on the bank’s performance and whether the merger brings the synergy to the bank after merger. The research aims to study the cases of Taiwanese bank mergers during the second financial and banking reform from 2004 to 2013. The cases are classified as three groups: private-bank-mergers, public-bank-merger-with-private-bank, and public-bank-merges. On the dimensions such as the capital adequacy, asset quality, management and growth, earnings, liquidity, efficiency, management scale, the study uses the financial ratio to analyze the bank’s performance before and after merger. The findings of the study are, in general, the asset quality and management scale are performed positively. However, if taking the three classifications of mergers into consideration, the financial performance within the private-bank-mergers group is the better significantly positive, compared with the other two groups. In addition, public-bank-merges group has better financial performance than the group of public-bank-merger-with-private-bank. The study suggests that the authority may consider the type of private-bank-mergers as the future policy in order to enlarge the management scale of the merger bank. In addition, while integrating the process of merger, there are perhaps other factors, i.e., the culture difference, the commitments and supports from the Labor union. Thus, more communications with Labor Union are necessary to gain the support and acceptance, which in turn leads the “new” bank work hard to elevate performance.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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