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題名 公股股權對銀行業資本適足性、淨值報酬及股價淨值比之影響－以公股派任之董監組成分析
The Effects of Public Ownership on Banks’ BIS, ROE and P/E Ratio
作者 洪春熹
貢獻者 陳明進
洪春熹
關鍵詞 公營銀行
公股董監代表
資本適足率
淨值報酬率
股價淨值比
日期 2012
上傳時間 2-Mar-2015 10:09:37 (UTC+8)
摘要 本研究主要目的係探討公股股權對銀行業資本適足性、淨值報酬及股價淨值比之影響。透過代理理論與資源依賴理論之探討董監事人才之遴選對銀行業之重要性，並利用臺灣經濟新報資料庫、金融監督管理委員會網站公布數據或編輯發行之金融統計輯要，暨各上市(櫃)銀行之年報揭露公司治理之相關董監事等資料進行統計分析，進而以公股代表之遴選角度，探討政府(財政部)對具主導權之彰化、華南、第一、兆豐、台企及合庫等6家上市公營銀行，所派任之公股董監事組成差異，有無對公股銀行之資本適足性、權益報酬率及股價淨值比等產生影響，提出未來政府對公營銀行監理及遴選公股代表之參考建議。
本文之實證結果，發現無論在全體公民營銀行，或控制銀行規模後，公營銀行之淨值報酬率並未顯著低於民營銀行；但在股價淨值比方面，公營銀行的市場評價低於民營銀行；另在資本適足性方面，公營銀行與民營銀行亦有差異，公營銀行的資本適足率低於民營銀行。至於就公營銀行比較之實證結果，發現在董事會學者或官員兼任成員之比例組成差異，對各公營銀行之資本適足性及股價淨值比等方面，並未有顯著不同之影響，但在淨值報酬率方面，則不論董事會學者或官員兼任成員比例組成差異，結果均為正向相關，惟未達10％顯著水準。
最後，謹就公股股權管理提出建議如下：1.去除政策性任務，及強化公司治理，落實企業化經營。2.透過合約遴聘專業經理人擔任公營銀行之董事長及總經理，必要時可增訂特別規定，以規範公股代表責任。3.建立董監事之薪資獎酬與績效有效連結制度。4.面臨外商及大陸地區之銀行相繼來台競食國內金融市場，亟需及早規劃公股銀行之最適經濟規模，厚植銀行實力等建議意見，供未來政府監理之參考。
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會計理論與實務研討會 。
林建甫，2007，從獨董制度論公股管理之變革，財政部2007年委託研究計畫。
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描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
99932056
101
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099932056
資料類型 thesis
dc.contributor.advisor 陳明進zh_TW
dc.contributor.author (Authors) 洪春熹zh_TW
dc.creator (作者) 洪春熹zh_TW
dc.date (日期) 2012en_US
dc.date.accessioned 2-Mar-2015 10:09:37 (UTC+8)-
dc.date.available 2-Mar-2015 10:09:37 (UTC+8)-
dc.date.issued (上傳時間) 2-Mar-2015 10:09:37 (UTC+8)-
dc.identifier (Other Identifiers) G0099932056en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/73546-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經營管理碩士學程(EMBA)zh_TW
dc.description (描述) 99932056zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (摘要) 本研究主要目的係探討公股股權對銀行業資本適足性、淨值報酬及股價淨值比之影響。透過代理理論與資源依賴理論之探討董監事人才之遴選對銀行業之重要性，並利用臺灣經濟新報資料庫、金融監督管理委員會網站公布數據或編輯發行之金融統計輯要，暨各上市(櫃)銀行之年報揭露公司治理之相關董監事等資料進行統計分析，進而以公股代表之遴選角度，探討政府(財政部)對具主導權之彰化、華南、第一、兆豐、台企及合庫等6家上市公營銀行，所派任之公股董監事組成差異，有無對公股銀行之資本適足性、權益報酬率及股價淨值比等產生影響，提出未來政府對公營銀行監理及遴選公股代表之參考建議。
本文之實證結果，發現無論在全體公民營銀行，或控制銀行規模後，公營銀行之淨值報酬率並未顯著低於民營銀行；但在股價淨值比方面，公營銀行的市場評價低於民營銀行；另在資本適足性方面，公營銀行與民營銀行亦有差異，公營銀行的資本適足率低於民營銀行。至於就公營銀行比較之實證結果，發現在董事會學者或官員兼任成員之比例組成差異，對各公營銀行之資本適足性及股價淨值比等方面，並未有顯著不同之影響，但在淨值報酬率方面，則不論董事會學者或官員兼任成員比例組成差異，結果均為正向相關，惟未達10％顯著水準。
最後，謹就公股股權管理提出建議如下：1.去除政策性任務，及強化公司治理，落實企業化經營。2.透過合約遴聘專業經理人擔任公營銀行之董事長及總經理，必要時可增訂特別規定，以規範公股代表責任。3.建立董監事之薪資獎酬與績效有效連結制度。4.面臨外商及大陸地區之銀行相繼來台競食國內金融市場，亟需及早規劃公股銀行之最適經濟規模，厚植銀行實力等建議意見，供未來政府監理之參考。		zh_TW
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究流程 3
第二章　相關文獻 4
第一節 董監組成之相關理論 4
第二節 政府派任公股代表董監事之相關規定 9
第三章　研究方法 13
第一節 研究假說與變數定義及衡量 13
第二節 研究模式 19
第三節 研究資料 23
第四章 實證結果與分析 24
第一節 敘述性統計 24
第二節 公營銀行與民營銀行之實證結果 28
第三節 政府具主導權六家公營銀行之實證結果 39
第五章　結論與建議 44
第一節　研究結論與建議 44
第二節　研究限制 47
參考文獻 48
中文 48
英文 48
附錄 52		zh_TW
dc.format.extent 4627596 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099932056en_US
dc.subject (關鍵詞) 公營銀行zh_TW
dc.subject (關鍵詞) 公股董監代表zh_TW
dc.subject (關鍵詞) 資本適足率zh_TW
dc.subject (關鍵詞) 淨值報酬率zh_TW
dc.subject (關鍵詞) 股價淨值比zh_TW
dc.title (題名) 公股股權對銀行業資本適足性、淨值報酬及股價淨值比之影響－以公股派任之董監組成分析zh_TW
dc.title (題名) The Effects of Public Ownership on Banks’ BIS, ROE and P/E Ratioen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 李建然、廖秀梅與廖益興，2003，股權結構、董事獨立性與企業經營績效之研究，
會計理論與實務研討會 。
林建甫，2007，從獨董制度論公股管理之變革，財政部2007年委託研究計畫。
林宗輝，2004，公司治理與企業績效關聯性之研究，國立台灣大學會計學研究所
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