A study on loan and bank performance in Taiwan

全球金融環境劇變下，銀行間的存放款利差逐漸地縮小，金融海嘯後景氣逐漸回溫，根據金管會公布資料，2011年放款餘額為19兆8192億，至2016年12月底，本國銀行放款總餘額約為23兆4583億元，短短五年成長了約18%，因此銀行在放貸部分要如何評估其經營績效，勢必成為銀行獲利與未來發展的一個重要課題。本研究以2014年至2016年，台灣地區36家本國銀行以及19家外商銀行為研究對象，並將銀行分成本國、外商、公股以及民營，研究放貸的成分對經營績效是否會產生影響。 本研究選取資產總額、存款及匯款、人事費用、其他費用、員工人數作為投入變數，利息收入及非利息收入為產出變數，探討我國銀行業之經營效率，並應用Tobit迴歸分析找出放款項目中影響銀行業經營效率的重要因素，以作為改善效率方向的參考。 研究結果顯示，在2014至2016年的研究期間，本國銀行的經營績效(TE)優於外商銀行，公股銀行的經營績效(TE)優於民營銀行，由Tobit迴歸分析結果顯示，銀行放款細項中消費性放款內的購置汽車貸款對公股銀行績效呈現顯著負向關係。企業貸款中的中小企業貸款對民營銀行績效呈現顯著正向關係；企業貸款內的非中小企業貸款對民營銀行績效呈現顯著負向關係；消費性貸款內的購置住宅貸款對民營銀行績效呈現顯著負向關係。實證結果可供銀行業者及政府部門作為制定政策與改善銀行經營效率時的參考依據。This paper surveys 36 domestic banks and 19 foreign banks in Taiwan in 2014-2016, in order to examine whether loan constituents affect operating performances. The sampled banks are categorized into domestic, foreign, government-owned and privately-owned. This paper selects total assets, deposits and remittances, personnel expenses, other expenses and the number of employees as input variables, and interest income and non-interest income as the output variables, in the study of the operating efficiency of the banking industry in Taiwan. A Tobit regression analysis is conducted to identify the key factors that influence the operating efficiency of the banking industry. The results indicate that the operating efficiency (TE) of domestic banks was superior to that of foreign banks during the research period of 2014-2016 and the operating efficiency (TE) of government-owned banks is better than that of privately-owned banks. The Tobit regression analysis suggests that a significant and negative correlation between car purchase loans (a consumer loan segment) and the operating performance of government-owned banks; a significant and positive correlation between loans to small-and-median enterprises (a corporate loan segment) and the operating performance of privately-owned banks; a significant and inverse correlation between loans to non-SMEs (a corporate loan segment) and the operating performance of privately-owned banks; a significant and negative correlation between residential mortgages (a consumer loan segment) and the operating performance of privately-owned banks