信用合作社與商業銀行為我國現行金融中介機構中的二大重要體系，長久以來國內對金融機構的研究多半偏重於商業銀行，對於信用合作社財機構與經營效率的研究則極為罕見，本文乃就商業銀行與信用合作社之整體財務結構與經營效率作比較分析。結論中發現：信用合作社流動性較商業銀行為佳，但獲利能力別較差。但以經營效率而言，信用合作社因區域經營所以其效率較商業銀行為佳。 Commercial banks and credit co-operative associations play a crucial role in Taiwan’s financial history. Most of the domestic research on financial structures have put more weights on commercial banks. The research on financial structures and efficiency of this study is to compare the differences in financial structure and operating efficiency between commercial banks and credit co-operative associations. In this study, it is found that the credit co-operative associations are more liquid and less profitable than commercial banks. However, the credit co-operatives are more efficient.