本篇論文之研究期間為2002年至2007年，導入Hirtle and Stiroh(2007)研究報酬績效之研究方法，建立出主要的研究模型，並以台灣地區商業銀行資產前10大之銀行為研究對象，探討全球銀行業回歸零售業務的趨勢下，哪一種資產規模和屬性之銀行較為有利。
根據本研究的研究樣本與研究期間，其實證結果發現，台灣地區商業銀行確實有回歸零售業務之趨勢。且對於全體銀行與小規模銀行而言，資產規模較大者其獲利較明顯。 From the late 1990s. Retail banking business is valued by the global banking industry. Banking industry in the United States experienced under the impact of economic downturn. Retail business on the U.S. banking industry''s contribution to the overall degree of income or increasing. In addition the European Central Bank''s report also pointed out that the EU banking sector stability of income and profits, a big reason is consumer loans, the steady growth of the retail banking banking. Therefore, commercial banks in Taiwan in return under the trend of retail banking changes on the return performance of concern.
This research is based on the time during 2002 to 2007, the import Hirtle and Stiroh (2007) of return performance of methods to establish a major research model, and to Taiwan''s top 10 commercial banks of Bank study, return of the global banking industry trend of retail business, assets and properties which are more beneficial to the bank. According to this objects and period of this research, We found that commercial banks in Taiwan indeed return to retail banking trends. And for all the banks and small banks, asset size is greater than its profits significantly.