自從金融自由化與國際化後，在大變局的時代往往是由人力資源與企業其他資源作整合，以達成就企業，貢獻社會之功。然而金融業之經營乃是以人力服務為主，金融服務業應如何以優質的人力來增加績效，優質人力從何而來呢？以金融服務業而言，教育訓練是可以創造人力資本的附加價值的。本研究將對於銀行其人力資源及教育訓練與經營績效的關係進行探討。
本研究採用中央銀行統計報表之資料，以本國37家商業銀行92年至94年之年資料，利用因素分析法求得各銀行之經營績效分數，再分別利用所求得之各銀行經營績效分數及各銀行之資產報酬率(ROA)、股東權益報酬率(ROE)、純益率等三個獲利指標為應變數建立複迴歸分析模型(multiple regression model)，探討銀行人力資源及教育訓練費用與其經營績效的關聯性。
實證結果指出，員工學歷研究所以上比率對於銀行之經營績效是正向顯著的，員工平均年齡對於銀行之經營績效是負向顯著的，員工平均服務年資對於銀行之經營績效是正向顯著的。在加入教育訓練費用變數後，平均每人教育訓練費用對於銀行之經營績效是正向顯著的。銀行業如要提升經營績效及增加獲利能力，不能只是一再的擴大銀行之規模必須更加重視人力素質的增進，加強員工的在職專業訓練，才能提供更快速、更完備的金融服務，這才是提升銀行經營績效及獲利能力的好方法。

In this modern era, it is required that human resources to be integrated with other resources in the business to make contribution to the society. The administration of banking mainly depends on human resources. How should banks acquire efficient workforce to enhance their performance? Educational training could bring additional values to the workforce. This study investigates the relationships between human resources, educational training and the performance of banks.
This study adopts statistical data from National Central Bank of 37 commercial banks in the area of Taiwan from 2003 to 2005. With application of factor analysis, and scores of individual bank performance, ROA, ROE as well as the profit after tax as four dependent variables, a multiple regression model is therefore established to show the relationships between human resources, educational training costs in the banks, and their performance.
This study’s empirical results indicate that banks having larger percentage of employees who are above the level of graduate studies are positive to their performance; the effect of the average years of employees’ working experience is also positive to their performance. With the addition of costs of educational training, the effect of average individual training cost is positive to the performance of the banks. If banks would like to enhance their performance and ability of gaining profits, it is crucial that they should focus on the enhancement of their quality of human resources, despite the goal of enlarging their business. A better way to enhance performance and profits is to strengthen in-service training of the employees to offer more efficient and complete financial services.

中文部分
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〔6〕 周麗真，「以財務比率建立銀行經營績效評鑑模型之研究」，淡江大學，碩士論文，民國78年。
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〔9〕 徐元發，「我國上市上櫃商業銀行經營績效評鑑之研究」，中原大學，碩士論文，民國90年。
〔10〕 陳衍宏，「臺灣上市上櫃銀行績效之研究」，國立中正大學，碩士論文，民國90年。
〔11〕 陳文斌，「台灣地區銀行經營績效之研究-以逾放比為變項」，東吳大學企，碩士論文，民國91年。
〔12〕 顏雅珊，「台灣地區商業銀行之經營績效評估」，國立台北大學，碩士論文，民國91年。
〔13〕 白珊憶，「台灣地區商業銀行評價之研究」，東吳大學，碩士論文，民國91年。
〔14〕 蔡耀宇，「台灣地區銀行經營績效之研究-因素分析法之應用」，世新大學，碩士論文，民國93年。
英文部分
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