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題名 金融業數位轉型與經營績效關聯性之探討
Exploration of the correlation between Digital Transformation in the financial industry and business performance作者 陳俐帆
Chen, Li-Fan貢獻者 周冠男<br>柯冠成
Chou, Robin K.<br>Ko, Kuan-Cheng
陳俐帆
Chen, Li-Fan關鍵詞 金融機構
數位轉型
金融科技
經營績效
Financial Institutions
Digital Transformation
FinTech
Business Performance日期 2024 上傳時間 4-十月-2024 10:43:50 (UTC+8) 摘要 根據調查，我國近九成銀行已啟動數位轉型，其中金融業者認為數位轉型在「提升顧客體驗及滿意度」、「降低日常作業、營運管理的成本」、「提高市場競爭力」、「提高品牌形象」、「提高員工工作效率」等質化指標上具有顯著成果，惟上述成果無法衡量數位轉型對於經營績效之影響，故本研究以我國14家金融控股公司於2018年至2023年編制的年報中所揭露的研究發展支出及其成果為研究方向，探究金融業於數數位轉型的投入程度，以迴歸分析探討其與ROA、ROE、Tobin’s等經營績效之關聯性。研究結果顯示數位轉型的投入程度對於ROA的影響不顯著，但對於ROE的影響顯著，Tobin’s Q等財務經營績效及公司價值表現呈現顯著負向影響。其原因可能為數位轉型成效難以立竿見影，且本國市場可能對金融業在金融科技領域的投資持謹慎態度。 然而，數位轉型的目的使企業以顧客價值與體驗為核心，使企業得以永續經營，也因此數位轉型是一連串不斷演進的步驟，須要需要時間的累積，並透過資訊系統、人才培育等全方位的投入及升級，才能改善企業體質並體現在企業經營成效上，為企業帶來正向的影響。
According to a survey, nearly 90% of banks in our country have initiated digital transformation. Financial institutions believe that digital transformation has shown significant results in qualitative indicators such as "enhancing customer experience and satisfaction," "reducing daily operational and management costs," "improving market competitiveness," "boosting brand image," and "increasing employee efficiency." However, these achievements do not directly measure the impact of digital transformation on business performance. Therefore, this study focuses on the research and development expenditures and their outcomes as disclosed in the annual reports of 14 domestic financial holding companies from 2018 to 2023, exploring the extent of investment in digital transformation. Through regression analysis, the study examines the relationship between this investment and business performance indicators such as ROA, ROE, and Tobin’s Q. The research results show that the extent of digital transformation investment does not have a significant impact on ROA but has a significant positive impact on ROE. However, it has a significant negative impact on financial performance metrics such as Tobin’s Q and company value. This could be due to the fact that the effects of digital transformation are not immediately apparent, and the domestic market may be cautious regarding investments in FinTech by financial institutions. Nevertheless, the goal of digital transformation is to focus on customer value and experience, ensuring the sustainable operation of the enterprise. As such, digital transformation is a series of ongoing evolutionary steps that require time, comprehensive investment in areas such as information systems and talent development, and continual upgrades to improve the company's foundation, ultimately reflecting positive outcomes in business performance.參考文獻 中文文獻 1.張凱君（2023）。台灣銀行家雜誌 - 總論篇》金融科技轉型下一站。https://taiwanbanker.tabf.org.tw/paperDetail?id=4309 2.林仲威、吳文蔚、張凱君、柯榮哲（2022）。我國銀行業金融科技創新與數位轉型大調查。金融研訓院。 3.蘇靖婷（2021）。台灣金融業數位轉型的困難與障礙。國立陽明交通大學碩士論文。 4.趙恪華（2012）。台灣金融控股公司之產業分析。國立中央大學碩士論文。 5.陳品儒（2016）。台灣銀行業多角化與獲利能力之研究。朝陽科技大學碩士論文。 6.何宛玲（2024）。ESG與企業績效之關聯：以金融業為例。世新大學碩士論文。 7.張淑清、呂欣樺（2015）。研發支出與管理團隊特性對公司績效之影響。會計學報，6(1)，1-34。 8.林仲威（2023）。台灣公股銀行數位轉型策略探討-以第一銀行為例。國立政治大學碩士論文。 9.蔡浩瑋（2024）。探討台灣銀行業金融科技發展與經營績效間之關聯性。逢甲大學碩士論文。 10.張舜閔（2023）。金融科技投入對台灣銀行業之績效評估。國立中正大學碩士論文。 11.中國信託金融控股股份有限公司 (2018~2023)。公司年報。 12.兆豐金融控股股份有限公司 (2018~2023)。公司年報。 13.第一金融控股股份有限公司 (2018~2023)。公司年報。 14.國泰金融控股股份有限公司 (2018~2023)。公司年報。 15.華南金融控股股份有限公司 (2018~2023)。公司年報。 16.富邦金融控股股份有限公司 (2018~2023)。公司年報。 17.玉山金融控股股份有限公司 (2018~2023)。公司年報。 18.開發金融控股股份有限公司 (2018~2023)。公司年報。 19.台新金融控股股份有限公司 (2018~2023)。公司年報。 20.永豐金融控股股份有限公司 (2018~2023)。公司年報。 21.元大金融控股股份有限公司 (2018~2023)。公司年報。 22.國票金融控股股份有限公司 (2018~2023)。公司年報。 23.新光金融控股股份有限公司 (2018~2023)。公司年報。 24.合作金庫金融控股股份有限公司 (2018~2023)。公司年報。 英文文獻 1.Arner, D. W., Barberis, J., & Buckley, R. P. (2015). The Evolution of Fintech: A New Post-Crisis Paradigm?. University of Hong Kong Faculty of Law Research Paper No. 2015/047 2.Arner, Douglas, et al. (2022). "Governing Fintech 4.0: Bigtech, Platform Finance, and Sustainable Development.", Fordham J. Corp. & Fin. L. 27: 1. 3.BCBS.(2018). Sound Practices: implications of fintech developments for banks and bank supervisors. 4.Barroso, M., & Laborda, J. (2022). Digital transformation and the emergence of the Fintech sector: Systematic literature review. Digital Business, 2(2), 100028. 5.F. Diener, M. Špaček. (2021),Digital transformation in banking: A managerial perspective on barriers to change, Sustainability, 13 (4) (2021), p. 2032. 6.Besson, P., & Rowe, F. (2012). Strategizing information systems-enabled organizational transformation: A transdisciplinary review and new directions. The journal of strategic information systems, 21(2), 103-124. 7.Crowston, K., & Myers, M. D. (2004). Information technology and the transformation of industries: three research perspectives. The Journal of Strategic Information Systems, 13(1), 5-28. 8.Lee, J. C., & Myers, M. D. (2004). Dominant actors, political agendas, and strategic shifts over time: a critical ethnography of an enterprise systems implementation. The Journal of Strategic Information Systems, 13(4), 355-374. 9.Lozic, J. (2019). Core concept of business transformation: from business digitization to business digital transformation. Economic and Social Development: Book of Proceedings, 159-167. 10.Leckson-Leckey, G. T., Osei, K. A., & Harvey, S. K. (2011). Investments in information technology (IT) and bank business performance in Ghana. International Journal of Economics and Finance, 3(2), 133-142. 11.Gomber, P., Koch, J.-A., & Siering, M. (2017). Digital Finance and FinTech: Current Research and Future Research Directions. Journal of Business Economics, 87(5), 537-580. 12.Philippon, T. (2016). The FinTech Opportunity. National Bureau of Economic Research Working Paper No. 22476. 13.Kim, C. S., & Davidson, L. F. (2004). The effects of IT expenditures on banks’ business performance: using a balanced scorecard approach. Managerial Finance, 30(6), 28-45. 14.Schallmo, Daniel, Christopher A. Williams, and Luke Boardman. "Digital transformation of business models—best practice, enablers, and roadmap." International journal of innovation management 21.08 (2017):1740014. 15.Mavlutova, I., Spilbergs, A., Verdenhofs, A., Natrins, A., Arefjevs, I., & Volkova, T. (2022). Digital transformation as a driver of the financial sector sustainable development: An impact on financial inclusion and operational efficiency. Sustainability, 15(1), 207. 16.Vogelsang, Kristin, L.-N., K., Packmohr, Sven and Hoppe, Uwe. (2019), “A Taxonomy of Barriers to Digital Transformation,” Paper presented at the 14th International Conference on Wirtschaftsinformatik, Siegen, Germany, pp. 736-750. 17.Kim, E., Kim, M., & Kyung, Y. (2022). A case study of digital transformation: Focusing on the financial sector in South Korea and overseas. Asia Pacific Journal of Information Systems, 32(3), 537-563. 18.Westerman, G., Tannou, M., Bonnet, D., Ferraris, P., & McAfee, A. (2012). The digital advantage: How digital leaders outperformtheir peers in every industry. 19.Popović, P. S., Semenčenko, D., & Vasilić, N. (2019). The influence of digital transformation on business performance: Evidence of the women-owned companies. Ekonomika preduzeća, 67(7-8), 397-414. 20.Do, T. D., Pham, H. A. T., Thalassinos, E. I., & Le, H. A. (2022). The impact of digital transformation on performance: Evidence from Vietnamese commercial banks. Journal of risk and financial management, 15(1), 21. 描述 碩士
國立政治大學
國際金融碩士學位學程
111ZB1075資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111ZB1075 資料類型 thesis dc.contributor.advisor 周冠男<br>柯冠成 zh_TW dc.contributor.advisor Chou, Robin K.<br>Ko, Kuan-Cheng en_US dc.contributor.author (作者) 陳俐帆 zh_TW dc.contributor.author (作者) Chen, Li-Fan en_US dc.creator (作者) 陳俐帆 zh_TW dc.creator (作者) Chen, Li-Fan en_US dc.date (日期) 2024 en_US dc.date.accessioned 4-十月-2024 10:43:50 (UTC+8) - dc.date.available 4-十月-2024 10:43:50 (UTC+8) - dc.date.issued (上傳時間) 4-十月-2024 10:43:50 (UTC+8) - dc.identifier (其他 識別碼) G0111ZB1075 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/153908 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際金融碩士學位學程 zh_TW dc.description (描述) 111ZB1075 zh_TW dc.description.abstract (摘要) 根據調查，我國近九成銀行已啟動數位轉型，其中金融業者認為數位轉型在「提升顧客體驗及滿意度」、「降低日常作業、營運管理的成本」、「提高市場競爭力」、「提高品牌形象」、「提高員工工作效率」等質化指標上具有顯著成果，惟上述成果無法衡量數位轉型對於經營績效之影響，故本研究以我國14家金融控股公司於2018年至2023年編制的年報中所揭露的研究發展支出及其成果為研究方向，探究金融業於數數位轉型的投入程度，以迴歸分析探討其與ROA、ROE、Tobin’s等經營績效之關聯性。研究結果顯示數位轉型的投入程度對於ROA的影響不顯著，但對於ROE的影響顯著，Tobin’s Q等財務經營績效及公司價值表現呈現顯著負向影響。其原因可能為數位轉型成效難以立竿見影，且本國市場可能對金融業在金融科技領域的投資持謹慎態度。 然而，數位轉型的目的使企業以顧客價值與體驗為核心，使企業得以永續經營，也因此數位轉型是一連串不斷演進的步驟，須要需要時間的累積，並透過資訊系統、人才培育等全方位的投入及升級，才能改善企業體質並體現在企業經營成效上，為企業帶來正向的影響。 zh_TW dc.description.abstract (摘要) According to a survey, nearly 90% of banks in our country have initiated digital transformation. Financial institutions believe that digital transformation has shown significant results in qualitative indicators such as "enhancing customer experience and satisfaction," "reducing daily operational and management costs," "improving market competitiveness," "boosting brand image," and "increasing employee efficiency." However, these achievements do not directly measure the impact of digital transformation on business performance. Therefore, this study focuses on the research and development expenditures and their outcomes as disclosed in the annual reports of 14 domestic financial holding companies from 2018 to 2023, exploring the extent of investment in digital transformation. Through regression analysis, the study examines the relationship between this investment and business performance indicators such as ROA, ROE, and Tobin’s Q. The research results show that the extent of digital transformation investment does not have a significant impact on ROA but has a significant positive impact on ROE. However, it has a significant negative impact on financial performance metrics such as Tobin’s Q and company value. This could be due to the fact that the effects of digital transformation are not immediately apparent, and the domestic market may be cautious regarding investments in FinTech by financial institutions. Nevertheless, the goal of digital transformation is to focus on customer value and experience, ensuring the sustainable operation of the enterprise. As such, digital transformation is a series of ongoing evolutionary steps that require time, comprehensive investment in areas such as information systems and talent development, and continual upgrades to improve the company's foundation, ultimately reflecting positive outcomes in business performance. en_US dc.description.tableofcontents 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機 2 第三節 研究目的 4 第四節 研究架構 5 第二章 文獻探討 6 第一節 金融科技發展 6 第二節 金融業數位轉型 8 第三節 數位轉型對金融業經營績效影響 9 第三章 研究方法 13 第一節 資料蒐集 13 第二節 研究假說 14 第三節 變數及模型 14 第四章 研究結果與分析 18 第一節 敘述性統計 18 第二節 共線性檢視 19 第三節 迴歸分析結果 20 第四節 穩健性測試 26 第五章 研究結論與限制 31 第一節 研究結論 31 第二節 研究限制 32 參考文獻 34 中文文獻 34 英文文獻 36 附錄 38 zh_TW dc.format.extent 1856830 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111ZB1075 en_US dc.subject (關鍵詞) 金融機構 zh_TW dc.subject (關鍵詞) 數位轉型 zh_TW dc.subject (關鍵詞) 金融科技 zh_TW dc.subject (關鍵詞) 經營績效 zh_TW dc.subject (關鍵詞) Financial Institutions en_US dc.subject (關鍵詞) Digital Transformation en_US dc.subject (關鍵詞) FinTech en_US dc.subject (關鍵詞) Business Performance en_US dc.title (題名) 金融業數位轉型與經營績效關聯性之探討 zh_TW dc.title (題名) Exploration of the correlation between Digital Transformation in the financial industry and business performance en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文文獻 1.張凱君（2023）。台灣銀行家雜誌 - 總論篇》金融科技轉型下一站。https://taiwanbanker.tabf.org.tw/paperDetail?id=4309 2.林仲威、吳文蔚、張凱君、柯榮哲（2022）。我國銀行業金融科技創新與數位轉型大調查。金融研訓院。 3.蘇靖婷（2021）。台灣金融業數位轉型的困難與障礙。國立陽明交通大學碩士論文。 4.趙恪華（2012）。台灣金融控股公司之產業分析。國立中央大學碩士論文。 5.陳品儒（2016）。台灣銀行業多角化與獲利能力之研究。朝陽科技大學碩士論文。 6.何宛玲（2024）。ESG與企業績效之關聯：以金融業為例。世新大學碩士論文。 7.張淑清、呂欣樺（2015）。研發支出與管理團隊特性對公司績效之影響。會計學報，6(1)，1-34。 8.林仲威（2023）。台灣公股銀行數位轉型策略探討-以第一銀行為例。國立政治大學碩士論文。 9.蔡浩瑋（2024）。探討台灣銀行業金融科技發展與經營績效間之關聯性。逢甲大學碩士論文。 10.張舜閔（2023）。金融科技投入對台灣銀行業之績效評估。國立中正大學碩士論文。 11.中國信託金融控股股份有限公司 (2018~2023)。公司年報。 12.兆豐金融控股股份有限公司 (2018~2023)。公司年報。 13.第一金融控股股份有限公司 (2018~2023)。公司年報。 14.國泰金融控股股份有限公司 (2018~2023)。公司年報。 15.華南金融控股股份有限公司 (2018~2023)。公司年報。 16.富邦金融控股股份有限公司 (2018~2023)。公司年報。 17.玉山金融控股股份有限公司 (2018~2023)。公司年報。 18.開發金融控股股份有限公司 (2018~2023)。公司年報。 19.台新金融控股股份有限公司 (2018~2023)。公司年報。 20.永豐金融控股股份有限公司 (2018~2023)。公司年報。 21.元大金融控股股份有限公司 (2018~2023)。公司年報。 22.國票金融控股股份有限公司 (2018~2023)。公司年報。 23.新光金融控股股份有限公司 (2018~2023)。公司年報。 24.合作金庫金融控股股份有限公司 (2018~2023)。公司年報。 英文文獻 1.Arner, D. W., Barberis, J., & Buckley, R. P. (2015). The Evolution of Fintech: A New Post-Crisis Paradigm?. University of Hong Kong Faculty of Law Research Paper No. 2015/047 2.Arner, Douglas, et al. (2022). "Governing Fintech 4.0: Bigtech, Platform Finance, and Sustainable Development.", Fordham J. Corp. & Fin. L. 27: 1. 3.BCBS.(2018). Sound Practices: implications of fintech developments for banks and bank supervisors. 4.Barroso, M., & Laborda, J. (2022). Digital transformation and the emergence of the Fintech sector: Systematic literature review. Digital Business, 2(2), 100028. 5.F. Diener, M. Špaček. (2021),Digital transformation in banking: A managerial perspective on barriers to change, Sustainability, 13 (4) (2021), p. 2032. 6.Besson, P., & Rowe, F. (2012). Strategizing information systems-enabled organizational transformation: A transdisciplinary review and new directions. The journal of strategic information systems, 21(2), 103-124. 7.Crowston, K., & Myers, M. D. (2004). Information technology and the transformation of industries: three research perspectives. The Journal of Strategic Information Systems, 13(1), 5-28. 8.Lee, J. C., & Myers, M. D. (2004). Dominant actors, political agendas, and strategic shifts over time: a critical ethnography of an enterprise systems implementation. The Journal of Strategic Information Systems, 13(4), 355-374. 9.Lozic, J. (2019). Core concept of business transformation: from business digitization to business digital transformation. Economic and Social Development: Book of Proceedings, 159-167. 10.Leckson-Leckey, G. T., Osei, K. A., & Harvey, S. K. (2011). Investments in information technology (IT) and bank business performance in Ghana. International Journal of Economics and Finance, 3(2), 133-142. 11.Gomber, P., Koch, J.-A., & Siering, M. (2017). Digital Finance and FinTech: Current Research and Future Research Directions. Journal of Business Economics, 87(5), 537-580. 12.Philippon, T. (2016). The FinTech Opportunity. National Bureau of Economic Research Working Paper No. 22476. 13.Kim, C. S., & Davidson, L. F. (2004). The effects of IT expenditures on banks’ business performance: using a balanced scorecard approach. Managerial Finance, 30(6), 28-45. 14.Schallmo, Daniel, Christopher A. Williams, and Luke Boardman. "Digital transformation of business models—best practice, enablers, and roadmap." International journal of innovation management 21.08 (2017):1740014. 15.Mavlutova, I., Spilbergs, A., Verdenhofs, A., Natrins, A., Arefjevs, I., & Volkova, T. (2022). Digital transformation as a driver of the financial sector sustainable development: An impact on financial inclusion and operational efficiency. Sustainability, 15(1), 207. 16.Vogelsang, Kristin, L.-N., K., Packmohr, Sven and Hoppe, Uwe. (2019), “A Taxonomy of Barriers to Digital Transformation,” Paper presented at the 14th International Conference on Wirtschaftsinformatik, Siegen, Germany, pp. 736-750. 17.Kim, E., Kim, M., & Kyung, Y. (2022). A case study of digital transformation: Focusing on the financial sector in South Korea and overseas. Asia Pacific Journal of Information Systems, 32(3), 537-563. 18.Westerman, G., Tannou, M., Bonnet, D., Ferraris, P., & McAfee, A. (2012). The digital advantage: How digital leaders outperformtheir peers in every industry. 19.Popović, P. S., Semenčenko, D., & Vasilić, N. (2019). The influence of digital transformation on business performance: Evidence of the women-owned companies. Ekonomika preduzeća, 67(7-8), 397-414. 20.Do, T. D., Pham, H. A. T., Thalassinos, E. I., & Le, H. A. (2022). The impact of digital transformation on performance: Evidence from Vietnamese commercial banks. Journal of risk and financial management, 15(1), 21. zh_TW
