國際化程度與營運規模對臺灣銀行業經營績效成長之影響探討

Abstract

值政府積極帶領推動「新南向政策」之時，將吸引新一波臺商及銀行業者赴東南亞的投資潮，本研究重新檢視銀行業國際化與經營績效之相關議題。過去文獻大多在探討國際化程度及營運規模與銀行營運績效間橫斷面之因果相關性，本研究加入時間變數，運用潛在成長模型以探討臺灣銀行業近六年（2010年至2015年）整體營運績效的動態成長趨勢，並透過調節變項國際化程度與規模，分析其對營運績效成長趨勢之調節效果。 實證研究顯示，整體臺灣銀行業之資產報酬率及備抵呆帳覆蓋率隨著時間呈現正向成長趨勢，逾期放款比率則隨著時間呈現負向成長趨勢；進一步研究顯示，銀行的資產報酬率及備抵呆帳覆蓋率之成長趨勢可受國際化程度及營運規模的調節而有顯著的影響，然而，對於逾期放款比率的成長趨勢則無調節效果，換言之，政府推動銀行國際化政策及國銀積極拓展海外市場以提升獲利能力的策略奏效，除了使銀行海外獲利挹注盈餘占比逐年升高外，且國際化程度越高之業者受惠於資產報酬率及備抵呆帳覆蓋率之成長趨勢越大，惟國際化程度及營運規模對於逾期放款比率的負向成長趨勢則無明顯影響效果。本研究結論期能提供銀行業者經營策略之擬定與政府訂定相關政策與法規之參考。

As the government actively leads the "new southbound policy", it will attract a new wave of Taiwanese businessmen and banks to invest in Southeast Asia. This study will re-examine the issue of degree of internationalization and performance. Most of the literature in the past focused on the causal correlation between the degree of internationalization and the size of operation and the performance of bank operations. In this study, we use the Latent Growth Modeling to join the time variables to explore the dynamic growth trend of Taiwan's banking industry in the past six years (2010-2015). Through the degree of internationalization and size of operation as moderators to explore the effect of growth trend of operating performance. The results show that the trend of return on assets and the coverage ratio of allowances for bad debt of Taiwan banks move upward, and the trend of non-performing loans ratio move downward. Further research shows that the growth trend of bank's return on assets and the coverage ratio of allowances for bad debt can be moderated by the degree of internationalization and the size of operation. However, there is no moderate effect on the growth trend of the non-performing loans ratio. In other words, the government to promote the bank's international policy and the bank to actively expand overseas markets to enhance the profitability of the strategy to work, In addition to increasing the proportion of bank profit from overseas, the higher the degree of internationalization, the greater the growth trend of the return on assets and the coverage ratio of allowances for bad debt, But the degree of internationalization and size of operation has no significant effect on the negative growth trend of non-performing loans ratio. The conclusion of this study will provide a reference for banks develop business strategy and the government's policies and regulations.