近年來，由於資訊科技的迅速成長，新金融商品不斷地推陳出新，促使本國銀行將銀行、證券、保險、投資等多項業務結合經營，金融自由化、國際化、大型化及多角化已蔚為金融市場發展的趨勢。台灣金融產業自1991年開放新銀行成立以來，國內金融機構家數眾多競爭激烈，銀行逾放比率持續升高，獲利率下滑，銀行業面臨了極大的衝擊。政府有鑒於此，除了加強銀行業之資本適足率的風險控制與管理外，更鼓勵銀行間的併購及設立金融控股公司，以提昇銀行競爭力。
本研究以台灣地區本國35家銀行為樣本，並以1993年至2005年為期間，利用各銀行財務、業務的年資料，進行長期追蹤資料（Panel Data）的分析方法，探討本國銀行經營獲利績效之影響因素。
研究結論：一、全體銀行樣本的資本適足率、資產週轉率、非利息收入率及存放款利率差距率對於資產報酬率呈現正向且顯著的影響力，而催收比率與營業費用率對於資產報酬率則呈現反向且顯著的影響力。獨立銀行與全體銀行樣本的實證結果大部份是相同的，而唯一不同的地方，在於獨立銀行樣本的存放款比率對於資產報酬率具正向且顯著的影響力，而獨立銀行樣本的資本適足率對於資產報酬率則無影響力。二、全體銀行與獨立銀行樣本的非利息收入率及存放款利率差距率對於稅前淨利率具正向且顯著的影響力，而營業費用率則對於稅前淨利率則具反向且顯著的影響力。另獨立銀行樣本的存放款比率對於稅前淨利率亦具正向且顯著的影響力。三、金控子銀行樣本的總資產規模對於資產報酬率及稅前淨利率呈現正向且顯著的影響力，而負債對淨值比率，與營業費用率對於資產報酬率及稅前淨利率，則呈現反向且顯著的影響力。本研究的實證發現，可提供政府金融主管機關及銀行管理者作為監理及決策之參考，及存款人及投資大眾在評選銀行時之依據。

Recently, due to the rapid development of information technology, new financial products have been increasing introduced. It urged a new financial business which combined banking, stocks and bonds, insurance and investment. The liberalization, globalization, large-scale, and diversification of banking has been a trend. Since the financial industry in Taiwan opened up the establishment of new banks in 1991, the competition among the numerous financial institutes has become intensive. the non-performing loan ratio is increasingly getting high and the profits are getting low. Banks are faced with a great impact. In view of the situation, the government urged the merge of the banks and the establishment of financial holding companies to enhance the competitive strength of the banks.
This research applied Panel Data method with samples of 35 local banks in Taiwan to do the empirical investigation. To figure out the elements which affects the profitability performance of the banks, it utilized and analyzed each bank’s finance, service year material from 1993 to 2005.
The conclusions of this research are as follows. First, for the sample of all the banks, the capital adequacy ratio, the total assets turnover, non-interest income ratio and earning spread ratio are positively and significantly associated with the return on assets, while the non-performing loan ratio and the operating expenses ratio are negatively and significantly related to the return on assets. The sample of all banks and independent banks are mostly the same on real diagnosis result; the only difference is that the ratio of deposits to loans of the sample of independent banks is negatively and significantly related to the return on assets. However, for the sample of independent banks, the capital adequacy ratio does not have anything to do with return on assets. Secondly, for the sample of all the banks and independent banks, non-interest income ratio and earning spread ratio are positively and significantly related to the net income to operating revenue, while operating expenses ratio is negatively and significantly related to the net income to operating revenue. Besides, for the sample of independent banks, ratio of deposits to loans is positively and significantly associated with net income to operating revenue. Third, for the sample of financial holding company subsidiary banks, the scale of assets is positively and significantly related to return on assets and net income to operating revenue, while ratio liabilities to net equity and operating expenses ratio are negatively and significantly related to return on assets and net income to operating revenue.
This research can provide the financial officials of the government and the executives of the banks with the information to make a financial policy and supervise the financial institutes. It can also provide the information to the investors and the depositors while they are choosing and evaluating a bank.

一、中文部分
1.沈中華 (2002)，金控公司的銀行與獨立銀行CAMEL比較：1997－1998，台灣金融財務季刊，3(2)，73-94。
2.李憶雯 (2004)，「信用卡業務與銀行經營績效關聯性之研究」，中原大學企業管理系碩士論文。
3.林佳靜 (2001)，「台灣地區銀行業經營績效評估與比較」，實踐大學企業管理研究所碩士論文。
4.林炯垚、陳宗文 (1997)，銀行開放設立後產業結構與績效關係之研究─混合時間數列與橫斷面分析法，企業管理學報，40，49-70。
5.吳建良 (2004)，「資本適足率與逾期放款率對銀行財務績效之影響」，世新大學經濟學系碩士論文。
6.林隆偉 (2003)，「商業銀行關係放款、資產品質與經營效率之實證分析」，國立中興大學企業管理學系碩士論文。
7.林璧娟 (2001)，「銀行資本適足性與經營績效之探討」，銘傳大學金融研究所碩士論文。
8.柯亮宇 (2003)，「金融六法實施後臺灣銀行業分析─市場結構，定價行為及營運績效」，佛光人文社會學院經濟學研究所碩士論文。
9.陳瑞煬 (2001)，「台灣本國銀行業經營績效之分析─兼論購併之影響」，東吳大學經濟學系碩士論文。
10.陳錦村 (2004)，銀行管理概要，臺北市：新陸書局股份有限公司。
11.黃台心 (2005)，計量經濟學，臺北市：雙葉書廊有限公司。
12.曾令寧、黃仁德 (2004)，風險基準資本指南─新巴塞爾資本協定，臺北市：臺灣金融研訓院。
13.曾昭玲、陳世能、林俊宏 (2005)，逾放比對銀行經營績效影響之多期性研究，台灣金融財務季刊，6(4)，41-68。
14.劉雪聆 (2004)，「金融控股公司子銀行與獨立銀行之經營績效探討」，國立中興大學企業管理研究所碩士論文。
15.蔡美芳 (2005)，「我國銀行業經營績效評估之研究」，國立中山大學財務管理學系碩士論文。
16.蔡靜宜 (2002)，商業銀行合併信用合作社之績效改善分析，產業管理學報，3(1)，21-38。
二、英文部分
1. Akhigbe, Aigbe, and James McNulty (2005), “Profit efficiency sources and differences among small and large U.S. commercial banks,” Journal of Economics and Business, 29, 289-300.
2. Bonin, John P, Iftekhar Hasan, and Paul Wachtel (2005), “Bank performance, efficiency and owership in transtion countries,” Journal of Banking and Finance, 29, 31-53.
3. Cebenoyan, A. Sinan and Philip E. Strahan. (2004), “Risk management, capital structure and lending at banks,” Journal of Banking ＆ Finance, 28, 19-43.
4. Diaz, Belen Diaz, Myriam Garcia Olalla, and Sergio Sanfilippo Azofra (2004), “Bank acquisitions and performance : Evidence from a panel of European credit entities,” Journal of Economics and Business, 56, 377-404.
5. Kwan, Simon H. (2004), “Risk and return of publicly held versus privately owned banks,” Economic Policy Review-Federal Reserve Bank of New York, 10, 97-107.
6. Lifschutz, Shilo (2002), “The effect of SFAS 115 on earnings management in the banking industry,” Journal of Applied Business Research, 18, 1-11.
7. Sharma, Meena (2005), “Problem of NPAs and its impact on strategic banking variables,” Finance India, 19, 953-967.
8. Wetmore, Jill L. (2004), “Panel data, liquidity risk, and increasing loans-to-core deposits ratio of large commercial bank holding companies(1992-2000),” American Business Review, 22, 99-107.