台灣銀行業多角化與獲利能力之研究

A Study of Diversification and Financial Performance in Taiwan’s Banking Industry

銀行獲利主要來源，主要憑藉著存款及放款之間賺取利差、手續費佣金收入、轉投資收益等，其中放款所得為傳統銀行的主要業務項目。若想要在競爭激烈的環境下求生存，惟有銀行業者增加非傳統業務的開發以及多角化的經營。因此本研究以國內十五家銀行和十五家金控銀行作為研究對象。首先探討本國銀行多角化程度和獲利能力，其次探討本國銀行多角化程度與其獲利能力之關係。研究結果發現，在本研究樣本期間，多角化程度較高之非金控銀行的ROA、ROE、EPS 優於多角化程度較低之非金控銀行；但多角化程度較高之金控銀行的ROA、ROE、EPS 大多未優於多角化程度較低之金控銀行。近年金管會逐步鬆綁金融法規，金融市場將更自由開放，更鼓勵創新發展。未來應加強客製化服務、增加衍生性金融商品、國際金融業務、家庭式理財服務等多角化業務來提升業績，則可持續增加獲利，也使得銀行體質更為強健，為日後業務發展打下更厚實的基礎。同時提升金融服務的價值與目標市場，改善服務流程以提升滿意度，各項業務均朝向精緻化、多角化目標邁進，才能增加銀行價值，創造最大利益。

The bank profits are mainly sourced from the interest margin between the deposit andloan, commission income from handling charges, income from investment and others with theincome from loan being the main business item of a traditional bank. To survive in a severelycompetitive environment, bankers have to strengthen the non-traditional businessdevelopment and business diversification. This paper takes 15 non-financial holding banksand 15 financial holding Banks in Taiwan as the objects of study, and explores therelationship between the diversification degree and profitability of the banks in Taiwan.The results show that during the research period, the ROA (Return on Assets), ROE(Return on Equity) and EPS (Earnings per Share) of the non-financial holding banks ofhigh-degree diversification is superior to that of the non-financial holding banks oflow-degree diversification; however, the ROA, ROE and EPS of the financial holding banksof high-degree diversification is not superior to that of the financial holding banks oflow-degree diversification mostly. Therefore, to increase profitability, the non-financialholding banks not only need to improve the service process to increase the satisfaction, butalso develop all businesses towards diversification, thus able to enhance the bank value andcreate the maximum profit.