經營因果鏈條分析法之應用－台灣地區銀行業之實證分析

Abstract

過去許多文獻及研究方法探討銀行業經營績效與成果時，大多採用篩選後的財務比例進行分析，並未對於銀行業經營時全體或個體可能瓶頸之所在及經營績效加以探討。本研究根據林國雄依據新儒學的陰陽雙向互動，及木、火、土、金、水之五行單向相生循環所建構的八卦經營因果鏈條，以探討台灣銀行業經營績效及其可能的經營瓶頸。本研究以23家於台灣經濟報資料庫中，具有完整的資產負債表及損益表資料，首先建構11個經營變數、再透過經營變數建構18個經營比例及八卦經營因果鏈條，最後由8個經營因果鏈條於算術平均(1/N)法、員工人數常雇當量(C)加權法及業主權益(M)加權法之下，透過經營比例相生相關係數及其t檢定顯著性與否，分析台灣銀行業經營可能的瓶頸。本文除應用此新研究的方法研究銀行的經營瓶頸及績效評估之外，並期望能找出台灣銀行業的經營癥結之所在，以供政府及業者參考。

Many of the literature and research methods in the past to explore the banking industry performance and results, most of the use of filtered financial ratio analysis, not for the banking industry, the overall or individual bottlenecks and business performance to be discussed. Based on the two-way interaction between yin and yang of Neo-Confucianism, this paper explores the operating performance of Taiwan's banking industry and its possible bottlenecks in the operation of the operating causal chain, which is constructed by the one-way cycle of wood, fire, soil, gold and water. The study of 23 banks in Taiwan of Taiwan Economic News in the database, with a complete balance sheet and income statement data, the first construction of 11 business variables, and then through the operating variables to build 18 operating ratios and operating causal chain, and finally by 8 (C) weighting method and the owner's equity (M) weighting method, through the operating causal chain of the each chain in the arithmetic average (1 / N) method, the number of employees (C) and the owner's equity (M) Banking bottlenecks. In addition to the application of this new research method to study the bank's operating bottlenecks and performance evaluation, and look forward to finding out the crux of the banking industry in Taiwan, for the government and industry reference.