本文針對銀行廠商探討利差管理與技術選擇如何影響銀行的權益報酬及權益報酬風險。本文應用Merton (1974) 的選擇權評價模型來評估銀行的權益報酬及Ronn and Verma (1986) 的建議計算銀行的權益風險,經過式子導正後,我們證明了具有較高的邊際人力資源成本與較低的固定成本,此種保守型的技術選擇,對銀行的利差(報酬)會有正面影響,且會下降銀行的權益風險。因此,銀行藉由專注於保守型的技術選擇可為銀行帶來更多的利潤且成功地降低銀行的風險、進而促使銀行體系的穩定。 This thesis examines how technology choice affect bank interest margins and thus bank equity risk. We show that a higher level of backward technology, a higher administrative cost with a lower fixed cost, has positive effects on bank interest margins, but has negative effects on bank risks. As a result, the bank might succeed in making more profits and reducing higher risks by introducing a backward technology rather than an advanced technology.