財務績效、董監事薪酬整合分析：以台灣銀行業為例

Abstract

本文使用資料包絡分析法（DEA）探討台灣地區銀行業財務績效，選取2009年24家上市銀行為研究對象，並依據金融機構評等制度CAMEL（Capital Adequacy, Asset Quality, Management, Earnings, Liquidity, CAMEL）五項構面，資本適足性（Capital Adequacy）、資產品質（Asset Quality）、管理能力（Management）、獲利能力（Earnings）與流動性（Liquidity）為投入與產出項，藉以探討銀行業之財務績效，最後建構分組差異比較，檢定董監事薪酬與財務績效是否合理。研究結果發現，財務績效差群組可由加強資產品質與資本適足性等兩方面進行，肥貓方面可從改善呆帳覆蓋等方向進行調整。本研究的研究貢獻為彙整出一套完整的方法計算台灣銀行財務績效與董監事薪酬對應關係，明確找出金融肥貓，適合長期重複檢驗，可作為企業績效改善的參考，同時此方法也適用其他產業。

This article studies on 24 banks' financial performance of 2009 in Taiwan by using method of data envelopment analysis (DEA). It is based on the CAMEL Rating System's five facets of Financial Institutions Rating System, including capital adequacy, asset quality, management, earning and liquidity items as inputs and outputs, to investigate financial performance, compared different groups, examined remuneration of directors and supervisors, and financial performance were reasonable or not. The results show that banks of poor financial performance can be strengthen from asset quality and capital adequacy, and in aspect of the fat cat, are suggested to adjust the bad debts coverage ratio. The study's contributions are used for integrating methods for calculating the financial performance of the banks in Taiwan and the correspondence between the remuneration of directors and supervisors to find out the financial fat cats. This method is also suitable for long-term repeat testings for the performance of enterprises, and it is applicable for other industries.