隨著金融環境不斷的變遷，銀行的競爭日益激烈，加上層出不窮的金融危機事件，使得銀行業的經營越來越困難，每間企業的管理者都希望找到方法來提升公司的經營績效。本研究利用財務指標分析這些指標變數與銀行經營績效之關聯，透過建立聯立方程式，初步探討這些財務指標與銀行之獲利、資產品質、資本充足性三個面向之可能的關聯，並且加入景氣循環以及存放比兩個解釋變數以進行分析。實證結果發現，規模對於資產品質以及資本適足率並非具有正向影響，但對獲利卻有相當的幫助；而存款比的提升，對於獲利以及資產充足性有正向的影響，卻會降低備抵呆帳覆蓋率，造成較差的資產品質；景氣循環則是對三者都有正向的影響；最後，逾期放款比率的增加會使資產充足性降低，也同時會造成備抵呆帳覆蓋率的提昇，對獲利則是呈現正向的影響。本研究透過探討這些指標與銀行經營績效之關聯，可以幫助管理者釐清未來企業的發展方向，政府部門也可以藉由落實資本充足性、資產品質等相關的風險規範，提高銀行業的經營表現，同時也是加強金融體系的穩定，促使經濟有著更好的發展。

Along with the changes in the financial environment and the emerging financial crisis events, the banking is very competitive and hard to operating.Each enterprise managers want to find ways to improve their business performance. The study uses financial indicators to analyze the relationship between these indicators and business performance of banks, through the establishment of a simultaneous equations to explore bank profitability, asset quality, and capital adequacy and the indicators. Also, the study included economic cycle and deposited as other explanation variables for analysis. The evidence found that scale for asset quality and capital adequacy rate is not a positive impact, but quite helpful for profitability; and the enhancement of the deposit ratio for profitability and asset adequacy is having a positive impact, but which will decrease the NPL coverage ratio and cause poor quality of assets .Business cycle will have a positive impact on all three orientations. Finally, the increase of NPL would decrease the asset adequacy and can also increase the NPL coverage ratio and profitability.
This study discuss these indicators and banking performance which is aimed to help managers to determine the future direction and the development of enterprises. Government sector can also implement the law of capital adequacy and asset quality to reduce risk, and improve the operating performance of the banking , which will strengthen the stability of the financial system and promote economic development .

論文審定書 i
誌 謝 詞 ii
摘 要 iii
Abstract iv
目 錄 v
圖 次 vi
表 次 vii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 6
第三節 研究架構 7
第二章 文獻探討 8
第三章 研究方法與實證模型 10
第一節 資料與變數說明 10
第二節 實證模型設定 10
第三節 研究方法 15
第四章 實證結果與分析 17
第一節 敘述統計 17
第二節 實證結果 19
第三節 比較靜態分析 28
第五章 結論與建議 32
參考文獻 34

中文部份:
張順全、唐瓔璋(2016)，「海峽兩岸金融標竿銀行之 CAMEL指標表現：視覺分析的新詮釋」，《中華管理評論》第 49卷第 1期，頁(6)1-(6)22。
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