本論文研究目的在於探討台灣商業銀行在數位金融環境下的經營績效,以 台灣的 13 間金控銀行與 8 間非金控銀行為研究樣本,期間從 2009 年 1 月至 2016 年 9 月的季資料,使用資料包絡分析法、平衡計分卡與追蹤資料迴歸模 型來進行績效分析,並比較各銀行目前發展數位金融的內容,進一步探討數位 金融強度是否對銀行績效產生影響。 實證結果顯示:一、不同的解釋變數對於淨值報酬率、資產報酬率、CCR 效率值與 BCC 效率值均有不同的顯著效果及關聯性。二、數位金融發展越進 步的銀行,其經營績效也越佳,可見數位金融強度與銀行經營績效呈現正比關 係。三、各間銀行應進行服務模式轉型與加強跨領域產業的合作,來面對金融 科技日益的發展。 The purpose of this paper is to explore the business performance of Taiwan commercial banks in the digital financial environment. I sampled 13 financial holding banks and 8 non-financial holding banks in Taiwan and examined the business performance by using data envelopment analysis, balanced scorecard and panel data regression model. The period of data are from January 2009 to September 2016. Then I compare the current development of digital banking banks to further explore whether the financial strength of the impact of bank performance. The empirical results show that: (1) Different independent variables have different significant effects and correlations on return on equity, return on assets, CCR efficiency value and BCC efficiency value. (2) The more progressive financial development of the bank, its operating performance is also better, showing that digital financial strength and bank performance are in proportional relationship. (3) The banks should be the transformation of service and strengthen cross-sectoral industry cooperation to face the growing development of financial technology.
