本研究旨在探討台灣銀行業數位帳戶發展程度對財務績效之影響。隨著金融科技蓬勃發展，數位帳戶已成為衡量銀行創新與數位化程度的重要指標，是否意味著要完全取代實體帳戶，事實上目前多數銀行策略上是互補而非取代，實體分行與實體帳戶仍具備高價值服務，本國銀行策略是雙軌並行發展，將數位帳戶當作吸引與活化大眾零售客群、提升營運效率的利器。本文以2016年至2024年國內銀行季度資料為樣本，將數位帳戶開戶數作為主要自變數，並採用普通最小平方法（OLS）進行實證分析。模型中納入多項控制變數，如資產規模、放款品質、手續費收入比重、營業費用率與營收成長率等，以強化結果解釋力。實證結果顯示，數位帳戶數量對ROA與ROE皆呈顯著負向影響，顯示銀行在推動數位帳戶初期，受到系統建置與行銷成本壓力影響，尚未能立即轉化為財務效益。然而，若銀行屬於金控體系，則此負向影響程度顯著減弱，顯示金控資源整合能力具備緩衝作用。進一步納入數位發展年限後，交乘項結果為顯著正向，意即隨著時間累積，數位轉型的負面影響將逐步轉為正面，推估須發展約十年方能見成效。研究結果將有助於銀行業者理解數位帳戶發展對財務績效的具體影響，面對數位轉型浪潮下，如何衡量數位投資對銀行營運績效之貢獻並制定數位金融科技策略的實證參考。

This study investigates the impact of digital account development on the financial performance of banks in Taiwan. With the rapid growth of financial technology, digital accounts have become a key indicator for evaluating banks' innovation and digitalization progress. Using quarterly panel data from 2016 to 2024, this study employs ordinary least squares (OLS) regression to assess the relationship between the number of digital account openings and banks’ financial performance, measured by return on assets (ROA) and return on equity (ROE). To enhance the explanatory power of the model and control for potential confounding effects, several control variables are included, such as bank asset size, loan quality, fee income ratio, operating expense ratio, and revenue growth rate.Empirical results show that the number of digital accounts has a significant negative effect on both ROA and ROE, suggesting that in the early stage of digital account implementation, banks face cost pressures related to system development and marketing, which have not yet translated into financial gains. However, the negative impact is mitigated for banks affiliated with financial holding companies, indicating that resource integration and operational efficiency within financial groups can serve as buffers. Furthermore, by incorporating the number of years since digital account services were launched, the interaction term reveals a significant positive effect, implying that the negative influence of digital transformation gradually reverses over time, with performance improvements estimated to emerge after approximately ten years.These findings provide important insights for banking practitioners in understanding the dynamic relationship between digital account development and financial performance. The study offers empirical evidence to guide strategic decisions on digital investment and long-term planning in the era of digital transformation.

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