Publications-Theses
Article View/Open
Publication Export
-
Google ScholarTM
NCCU Library
Citation Infomation
Related Publications in TAIR
題名 台灣銀行業推展數位金融與經營績效之關聯性
The Correlation between the Evolution of Digital Finance and Bank Performance in Taiwan作者 周品盈
Chou, Pin-Ying貢獻者 陳鎮洲
Chen, Jenn-Jou
周品盈
Chou, Pin-Ying關鍵詞 數位金融
銀行經營績效
縱橫資料
Digital Finance
Bank Performance
Panel Data日期 2024 上傳時間 5-Aug-2024 12:57:12 (UTC+8) 摘要 隨著科技的迅速進步，銀行業不斷進行數位轉型，從Bank1.0-Bank4.0，金融服務的形式正在發生巨大的變革，政府政策也積極推動金融科技的發展，以因應數位化浪潮。在此背景下，本研究旨在分析台灣銀行業推展數位金融與銀行財務績效指標中資產報酬率(ROA)、股東權益報酬率(ROE)的關聯性，以數位金融發展歷程，從自動櫃員機、信用卡、數位帳戶、電子支付帳戶等四大主要業務為研究重點，並納入銀行股權結構、規模以及COVID-19疫情之影響。 本研究針對台灣16家銀行業，從西元2019年第3季至西元2023年第2季，共256筆縱橫資料(Panel data)，運用敘述性統計、最小平方法與縱橫資料模型中固定效果模型與隨機效果模型，最後透過Hausman test選擇所採用的縱橫資料模型。 研究結果顯示，信用卡業務與銀行財務績效具顯著關聯性，「信用卡簽帳手續費收入」在整體、公股、非公股銀行呈顯著正相關，惟「信用卡有效卡數」對整體銀行ROA、ROE呈顯著負相關、「信用卡循環利息收入」在公股銀行中對ROA呈顯著負相關，建議銀行核卡前需加強審核持卡人信用狀況與還款能力，並持續追蹤其用卡狀況。 在自動櫃員機與電子支付業務中，「ATM裝設台數」與公股銀行ROA呈顯著正相關、「電子支付使用者人數」對於公股銀行ROA、ROE、非公股銀行ROE皆呈顯著正相關，銀行可透過拓展ATM與電子支付等金融服務使用範圍，以開拓客源、提升財務績效。此外，COVID-19疫情對銀行績效有顯著負面影響，銀行可透過增加可用資金運用效率、減少不必要的營業支出，並嚴格控管授信品質以減少不良債權，以維持銀行營運穩定性。
With the rapid advancement of technology, the banking industry has been continuously undergoing digital transformation, evolving from Bank1.0 to Bank4.0. Digital transformation is reshaping the financial services industry, and government policies are actively promoting the development of financial technology to cope with the paradigm shift. In light of the transformation, this study aims to analyze the correlation between the promotion of digital finance in the Taiwanese banking industry and financial performance indicators such as Return on Assets (ROA) and Return on Equity (ROE). The research focuses on the evolution of digital finance, with a specific emphasis on four major services: automated teller machines (ATMs), credit cards, digital accounts, and electronic payment accounts. Additionally, it incorporates factors such as a bank’s ownership structure, size, and the impact of the COVID-19 pandemic. This study examines 16 banks in Taiwan from the third quarter of 2019 to the second quarter of 2023, with a total of 256 panel data observations. Descriptive statistics, ordinary least squares (OLS) methods, and fixed effects models and random effects models in panel data analysis were utilized, and the Hausman test was employed to select the appropriate panel data model. The results indicate a significant correlation between credit card services and bank financial performance. "Credit card transaction fee income" is positively correlated with overall, state-owned, and non-state-owned banks. However, the "number of active credit cards" shows a significant negative correlation with overall bank ROA and ROE. "Credit card revolving interest income" exhibits a significant negative correlation with ROA in state-owned banks. Strengthening the assessment of cardholders' credit conditions and repayment capabilities before approving credit cards, and continuously monitoring their card usage patterns are recommended. Regarding ATM and electronic payment services, the "number of ATM installations" is positively correlated with ROA in state-owned banks. The "number of electronic payment users" is significantly positively correlated with ROA and ROE in state-owned banks and with ROE in non-state-owned banks. Banks can expand the scope of financial services such as ATM and electronic payments to broaden their customer base and enhance financial performance. Furthermore, the COVID-19 pandemic has a significant negative impact on bank performance. Banks should increase the efficiency of fund utilization, reduce unnecessary operating expenses, and strictly control credit quality to minimize non-performing loans, thereby maintaining operational stability.參考文獻 壹、中文文獻 Jeffrey M. Wooldridge(2009)。計量經濟學(初版)，胥愛琦(譯)，台北：新加坡商聖智學習亞洲私人有限公司台灣分公司。譯自Introductory Econometrics：A Modern Approach,4e。 王姿尹（2022）。數位存款帳戶開戶數對公司績效之影響-以台灣銀行業為例。淡江大學管理科學學系企業經營碩士在職專班碩士論文，未出版，新北市。 李育瑋（2013）。本國銀行與外商銀行經營績效影響因素之探討。朝陽科技大學財務金融系碩士班碩士論文，未出版，台中市。 阮芳俞（2022）。數位存款帳戶對銀行績效的影響-以臺灣為例。國立臺中科技大學保險金融管理系碩士論文，未出版，台中市。 吳婕妤（2005）。交通執法績效評估模型之建構。國立交通大學交通運輸研究所碩士論文，未出版，新竹市。 林亞璇（2021）。自動櫃員機對銀行經營效率影響之研究。國立政治大學經濟學系碩士論文，未出版，台北。 周麗娟、吳冠儀、陳姝伶（2022）。金融科技發展對銀行財務績效的影響 —分量迴歸應用。北商學報，39期，1-24。 倪衍森、黃寶玉、鄭義榮、陳皇瑋（2019）。臺灣金融機構信用卡發行量與公司績效之關係探討。管理資訊計算，8卷2期，69-79。 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。 趙明哲（2007）。本國銀行經營獲利績效之研究。國立中央大學產業經濟研究所碩士在職專班碩士論文，未出版，桃園市。 趙翊伶（2020）。探討台灣銀行業內部因素與外部因素之獲利能力分析。國立臺北商業大學財務金融系暨研究所碩士論文，未出版，台北市。 蘇鉯雯（2022）。推動數位金融發展對公股銀行經營效率之影響。國立中央大學財務金融學系在職專班碩士論文，未出版，桃園。 貳、英文文獻 Ahmad, R., Xie, C., Wang, P., Liu, B., Zainir, F., & Mohsin, M. I. A. (2023). FinTech innovation, stability and efficiency: evidence from Malaysian bank industry. International Journal of Finance & Economics, 1–21. Berger, A. N. (2003). The economic effects of technological progress: evidence from the banking industry. Journal of Money, Credit and Banking, 35(2), 141–176. Boyd, J. H., & Gertler, M. (1994). The role of large banks in the recent U.S. banking crisis. Federal Reserve Bank of Minneapolis.Quarterly Review - Federal Reserve Bank of Minneapolis, 18(1), 2. Carbó-Valverde, S., Cuadros-Solas, P.J., Rodríguez-Fernández, F. and (2020), The effect of banks' IT investments on the digitalization of their customers. Global Policy, 11(1),9-17. Chang, T., & Chen, C. (2017). The impact of bank size on profit stability in china. Journal of Applied Finance and Banking, 7(2), 59-70. Fan Yang & Tajul Ariffin Masron (2023). Does financial inclusion moderate the effect of digital transformation on banks’ performance in China?, Cogent Economics & Finance,11(2),2267270. Farrell, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society. Series A (General), 120(3), 253–290. Ferreira, J.J., Fernandes, C.I., & Ferreira, F.A. (2019). To be or not to be digital, that is the question: Firm innovation and performance. Journal of Business Research,101(C), 583-590 Guo, X., Li, M., Wang, Y., & Mardani, A. (2023). Does digital transformation improve the firm’s performance? From the perspective of digitalization paradox and managerial myopia. Journal of Business Research, 163(c), 1-13. Hanelt, A., Bohnsack, R., Marz, D. and Antunes Marante, C. (2021), A systematic review of the literature on digital transformation: insights and implications for strategy and organizational change. Journal of Management Studies, 58(5), 1159-1197. Hausman, J. A. (1978). Specification Tests in Econometrics. Econometrica, 46(6), 1251–1271. Lin, Y. L., Hsiao, Y. J., Chen, K. C., & Lin, S. J. (2019). How digital banking affects output and performance at European commercial banks. 財務金融學刊, 27(4), 89-110. Murinde, Victor & Rizopoulos, Efthymios & Zachariadis, Markos. (2022). The impact of the FinTech revolution on the future of banking: Opportunities and risks. International Review of Financial Analysis, Elsevier, 81(C). Regehr, K., & Sengupta, R. (2016). Has the relationship between bank size and profitability changed?: Agricultural and business conditions, tenth federal reserve district. Economic Review - Federal Reserve Bank of Kansas City, 101(2), 1-24. Stan, M., & McIntyre, M. L. (2012). TOO BIG TO FAIL? SIZE AND RISK IN BANKING. Academy of Banking Studies Journal, 11(2), 11-21. Utomo, A. A., Maulida, M., & Musa, S. (2023). Organizational inertia, digital capabilities, digital transformation, and firm competencies. The South East Asian Journal of Management, 17(1), 130-145. 描述 碩士
國立政治大學
行政管理碩士學程
111921054資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111921054 資料類型 thesis dc.contributor.advisor 陳鎮洲 zh_TW dc.contributor.advisor Chen, Jenn-Jou en_US dc.contributor.author (Authors) 周品盈 zh_TW dc.contributor.author (Authors) Chou, Pin-Ying en_US dc.creator (作者) 周品盈 zh_TW dc.creator (作者) Chou, Pin-Ying en_US dc.date (日期) 2024 en_US dc.date.accessioned 5-Aug-2024 12:57:12 (UTC+8) - dc.date.available 5-Aug-2024 12:57:12 (UTC+8) - dc.date.issued (上傳時間) 5-Aug-2024 12:57:12 (UTC+8) - dc.identifier (Other Identifiers) G0111921054 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/152612 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 行政管理碩士學程 zh_TW dc.description (描述) 111921054 zh_TW dc.description.abstract (摘要) 隨著科技的迅速進步，銀行業不斷進行數位轉型，從Bank1.0-Bank4.0，金融服務的形式正在發生巨大的變革，政府政策也積極推動金融科技的發展，以因應數位化浪潮。在此背景下，本研究旨在分析台灣銀行業推展數位金融與銀行財務績效指標中資產報酬率(ROA)、股東權益報酬率(ROE)的關聯性，以數位金融發展歷程，從自動櫃員機、信用卡、數位帳戶、電子支付帳戶等四大主要業務為研究重點，並納入銀行股權結構、規模以及COVID-19疫情之影響。 本研究針對台灣16家銀行業，從西元2019年第3季至西元2023年第2季，共256筆縱橫資料(Panel data)，運用敘述性統計、最小平方法與縱橫資料模型中固定效果模型與隨機效果模型，最後透過Hausman test選擇所採用的縱橫資料模型。 研究結果顯示，信用卡業務與銀行財務績效具顯著關聯性，「信用卡簽帳手續費收入」在整體、公股、非公股銀行呈顯著正相關，惟「信用卡有效卡數」對整體銀行ROA、ROE呈顯著負相關、「信用卡循環利息收入」在公股銀行中對ROA呈顯著負相關，建議銀行核卡前需加強審核持卡人信用狀況與還款能力，並持續追蹤其用卡狀況。 在自動櫃員機與電子支付業務中，「ATM裝設台數」與公股銀行ROA呈顯著正相關、「電子支付使用者人數」對於公股銀行ROA、ROE、非公股銀行ROE皆呈顯著正相關，銀行可透過拓展ATM與電子支付等金融服務使用範圍，以開拓客源、提升財務績效。此外，COVID-19疫情對銀行績效有顯著負面影響，銀行可透過增加可用資金運用效率、減少不必要的營業支出，並嚴格控管授信品質以減少不良債權，以維持銀行營運穩定性。 zh_TW dc.description.abstract (摘要) With the rapid advancement of technology, the banking industry has been continuously undergoing digital transformation, evolving from Bank1.0 to Bank4.0. Digital transformation is reshaping the financial services industry, and government policies are actively promoting the development of financial technology to cope with the paradigm shift. In light of the transformation, this study aims to analyze the correlation between the promotion of digital finance in the Taiwanese banking industry and financial performance indicators such as Return on Assets (ROA) and Return on Equity (ROE). The research focuses on the evolution of digital finance, with a specific emphasis on four major services: automated teller machines (ATMs), credit cards, digital accounts, and electronic payment accounts. Additionally, it incorporates factors such as a bank’s ownership structure, size, and the impact of the COVID-19 pandemic. This study examines 16 banks in Taiwan from the third quarter of 2019 to the second quarter of 2023, with a total of 256 panel data observations. Descriptive statistics, ordinary least squares (OLS) methods, and fixed effects models and random effects models in panel data analysis were utilized, and the Hausman test was employed to select the appropriate panel data model. The results indicate a significant correlation between credit card services and bank financial performance. "Credit card transaction fee income" is positively correlated with overall, state-owned, and non-state-owned banks. However, the "number of active credit cards" shows a significant negative correlation with overall bank ROA and ROE. "Credit card revolving interest income" exhibits a significant negative correlation with ROA in state-owned banks. Strengthening the assessment of cardholders' credit conditions and repayment capabilities before approving credit cards, and continuously monitoring their card usage patterns are recommended. Regarding ATM and electronic payment services, the "number of ATM installations" is positively correlated with ROA in state-owned banks. The "number of electronic payment users" is significantly positively correlated with ROA and ROE in state-owned banks and with ROE in non-state-owned banks. Banks can expand the scope of financial services such as ATM and electronic payments to broaden their customer base and enhance financial performance. Furthermore, the COVID-19 pandemic has a significant negative impact on bank performance. Banks should increase the efficiency of fund utilization, reduce unnecessary operating expenses, and strictly control credit quality to minimize non-performing loans, thereby maintaining operational stability. en_US dc.description.tableofcontents 中文摘要 i Abstract ii 目錄 iii 圖次 v 表次 vi 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機、目的與問題 2 第三節 研究流程 4 第二章 文獻回顧 5 第一節 銀行經營績效 5 第二節 數位金融 6 第三節 數位金融與銀行經營績效 8 第三章 研究假說與方法 11 第一節 研究資料 11 第二節 研究變數 11 第三節 研究方法 19 第四章 實證結果與分析 23 第一節 敘述性統計分析 23 第二節 迴歸分析 32 第五章 結論與建議 45 第一節 結論 45 第二節 研究限制與建議 47 參考文獻 51 zh_TW dc.format.extent 2112324 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111921054 en_US dc.subject (關鍵詞) 數位金融 zh_TW dc.subject (關鍵詞) 銀行經營績效 zh_TW dc.subject (關鍵詞) 縱橫資料 zh_TW dc.subject (關鍵詞) Digital Finance en_US dc.subject (關鍵詞) Bank Performance en_US dc.subject (關鍵詞) Panel Data en_US dc.title (題名) 台灣銀行業推展數位金融與經營績效之關聯性 zh_TW dc.title (題名) The Correlation between the Evolution of Digital Finance and Bank Performance in Taiwan en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 壹、中文文獻 Jeffrey M. Wooldridge(2009)。計量經濟學(初版)，胥愛琦(譯)，台北：新加坡商聖智學習亞洲私人有限公司台灣分公司。譯自Introductory Econometrics：A Modern Approach,4e。 王姿尹（2022）。數位存款帳戶開戶數對公司績效之影響-以台灣銀行業為例。淡江大學管理科學學系企業經營碩士在職專班碩士論文，未出版，新北市。 李育瑋（2013）。本國銀行與外商銀行經營績效影響因素之探討。朝陽科技大學財務金融系碩士班碩士論文，未出版，台中市。 阮芳俞（2022）。數位存款帳戶對銀行績效的影響-以臺灣為例。國立臺中科技大學保險金融管理系碩士論文，未出版，台中市。 吳婕妤（2005）。交通執法績效評估模型之建構。國立交通大學交通運輸研究所碩士論文，未出版，新竹市。 林亞璇（2021）。自動櫃員機對銀行經營效率影響之研究。國立政治大學經濟學系碩士論文，未出版，台北。 周麗娟、吳冠儀、陳姝伶（2022）。金融科技發展對銀行財務績效的影響 —分量迴歸應用。北商學報，39期，1-24。 倪衍森、黃寶玉、鄭義榮、陳皇瑋（2019）。臺灣金融機構信用卡發行量與公司績效之關係探討。管理資訊計算，8卷2期，69-79。 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。 趙明哲（2007）。本國銀行經營獲利績效之研究。國立中央大學產業經濟研究所碩士在職專班碩士論文，未出版，桃園市。 趙翊伶（2020）。探討台灣銀行業內部因素與外部因素之獲利能力分析。國立臺北商業大學財務金融系暨研究所碩士論文，未出版，台北市。 蘇鉯雯（2022）。推動數位金融發展對公股銀行經營效率之影響。國立中央大學財務金融學系在職專班碩士論文，未出版，桃園。 貳、英文文獻 Ahmad, R., Xie, C., Wang, P., Liu, B., Zainir, F., & Mohsin, M. I. A. (2023). FinTech innovation, stability and efficiency: evidence from Malaysian bank industry. International Journal of Finance & Economics, 1–21. Berger, A. N. (2003). The economic effects of technological progress: evidence from the banking industry. Journal of Money, Credit and Banking, 35(2), 141–176. Boyd, J. H., & Gertler, M. (1994). The role of large banks in the recent U.S. banking crisis. Federal Reserve Bank of Minneapolis.Quarterly Review - Federal Reserve Bank of Minneapolis, 18(1), 2. Carbó-Valverde, S., Cuadros-Solas, P.J., Rodríguez-Fernández, F. and (2020), The effect of banks' IT investments on the digitalization of their customers. Global Policy, 11(1),9-17. Chang, T., & Chen, C. (2017). The impact of bank size on profit stability in china. Journal of Applied Finance and Banking, 7(2), 59-70. Fan Yang & Tajul Ariffin Masron (2023). Does financial inclusion moderate the effect of digital transformation on banks’ performance in China?, Cogent Economics & Finance,11(2),2267270. Farrell, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society. Series A (General), 120(3), 253–290. Ferreira, J.J., Fernandes, C.I., & Ferreira, F.A. (2019). To be or not to be digital, that is the question: Firm innovation and performance. Journal of Business Research,101(C), 583-590 Guo, X., Li, M., Wang, Y., & Mardani, A. (2023). Does digital transformation improve the firm’s performance? From the perspective of digitalization paradox and managerial myopia. Journal of Business Research, 163(c), 1-13. Hanelt, A., Bohnsack, R., Marz, D. and Antunes Marante, C. (2021), A systematic review of the literature on digital transformation: insights and implications for strategy and organizational change. Journal of Management Studies, 58(5), 1159-1197. Hausman, J. A. (1978). Specification Tests in Econometrics. Econometrica, 46(6), 1251–1271. Lin, Y. L., Hsiao, Y. J., Chen, K. C., & Lin, S. J. (2019). How digital banking affects output and performance at European commercial banks. 財務金融學刊, 27(4), 89-110. Murinde, Victor & Rizopoulos, Efthymios & Zachariadis, Markos. (2022). The impact of the FinTech revolution on the future of banking: Opportunities and risks. International Review of Financial Analysis, Elsevier, 81(C). Regehr, K., & Sengupta, R. (2016). Has the relationship between bank size and profitability changed?: Agricultural and business conditions, tenth federal reserve district. Economic Review - Federal Reserve Bank of Kansas City, 101(2), 1-24. Stan, M., & McIntyre, M. L. (2012). TOO BIG TO FAIL? SIZE AND RISK IN BANKING. Academy of Banking Studies Journal, 11(2), 11-21. Utomo, A. A., Maulida, M., & Musa, S. (2023). Organizational inertia, digital capabilities, digital transformation, and firm competencies. The South East Asian Journal of Management, 17(1), 130-145. zh_TW
