世界衛生組織於2023 年5 月5 日正式宣告蔓延全世界的新冠疫情肺炎已不
再構成國際公共衛生緊急事件，這代表著新冠疫情過去三年多造成的傷痛結束跨出一大步，回首過往COVID-19 肆虐的三年多，全球經濟大起大落，不穩定因素圍繞在你我生活之中，本研究對於銀行作為政府與大眾的金融橋樑之一，在經歷疫情前後，是否對於稅前損益及手續費淨收益之績效產生影響進行探討。本研究針對國內金控子銀行共十四家及非金控銀行九家於疫情前後的稅前損益及手續費淨收益之績效做為被解釋變數，使用最小平方法及固定效果估計模式。實證結果發現對於金控子銀行而言，消費性貸款餘額及逾期放款對稅前損益在10%顯著水準下有影響；對於非金控銀行而言，企業放款餘額及逾期放款對稅前損益在10%顯著水準下有影響。

On May 5, 2023, the World Health Organization officially declared that the COVID-19 pandemic, which had spread worldwide, no longer constituted a public health emergency of international concern. This signifies a significant step towards ending the suffering caused by the COVID-19 pandemic over the past three years.
Looking back at the devastating impact of COVID-19 during these years, the global economy experienced major fluctuations, and instability permeated our daily lives.
This study aims to investigate whether the performance of banks, serving as a financial bridge between governments and the public, was affected by the COVID-19 pandemic in terms of pre-tax earnings and net fee income. The study focuses on fourteen domestic financial holding company-owned banks and nine non-financial holding banks, examining the performance of pre-tax earnings and net fee income before and after the
pandemic using the least squares method and fixed-effects estimation model.
The empirical results indicate that for financial holding company-owned banks, the balance of consumer loans and overdue loans significantly influenced pre-tax earnings
at a 10% significance level. For non-financial holding banks, the balance of corporate loans and overdue loans also had a significant impact on pre-tax earnings at a 10%
significance level.

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