以EVA方法探討銀行績效評估-以台灣地區上市上櫃金融控股公司及銀行為例

Abstract

本文以EVA經濟附加價值為銀行績效評估，針對台灣地區上市上櫃共23家之金融控股公司及銀行2003年到2009年之財務資料進行實證研究，針對該23家金融機構進行績效評估分析與比較，並以金融控股公司與銀行之不同，以及公股民營化銀行與民營銀行之不同，各區分兩組樣本進行比較分析，研究1.探討金融控股公司之經營績效是否高於銀行﹔2.公股民營化銀行之經營績效是否高於民營銀行。 本文實證結果有以下主要發現：1.金融控股公司之經營績效是與銀行之經營績效並無顯著差異：2.公股民營化銀行之經營績效是與民營銀行之經營績效並無顯著差異。

This research considers the EVA (Economic Value Added) analysis for twenty-three listed financial holding companies and banks in Taiwan from 2003 to 2009. For those twenty-three financial institutions, the analysis is conducted for :(1) financial holding companies and banks;(2) privatized government banks and private banks. The main purposes are to :(1) explore whether the operational performance of financial holding companies are higher than banks;(2) explore whether the operational performance of privatized government banks are higher than private banks. This study concludes the research with the following major findings: (1)there are no significant variances between financial holding companies and banks in respect of operational performance. (2)there are no significant variances between privatized government banks and private banks in respect of operational performance.