現今銀行產業的發展逐漸走向自由化，且透過服務創新理念推出許多金融商品與服務。然而各銀行在高度競爭的環境下，如何透過績效評估使經營者制定有效經營策略便成為重要的議題，故本研究選定金融產業之銀行業領域，利用資料包絡分析進行本國銀行績效評估，並從各銀行績效管理之強弱項進一步探討其經營策略。
本研究之資料取自台灣經濟新報(TEJ)資料庫，蒐集2010年至2013年間本國銀行之資料，剔除缺乏完整資訊與性質差異過大之銀行，最後選出30家本國銀行為研究標的。為了解決策單位內部運作之效率，採用兩階段資料包絡分析，將銀行營運流程分為「成本投入」階段與「創造獲利」階段，並輔以「以參考網路為基礎之排序法」對有效率的決策單位進行排序，再以集群分析找出經營策略相似之銀行，分析結果可作為管理者經營決策參考。
本研究發現公營銀行雖在成本管理上優於民營銀行，但多數具有公營體制銀行於創造獲利效率上並未優於民營銀行，即便公營體制銀行已逐漸改變經營模式；相較之下，民營銀行資源雖不及公營體制銀行，卻能透過有效的放款決策與策略聯盟提升創造獲利階段的效率。

The financial liberalization on bank system has resulted in more and more financial products and services through service innovation. However, whether a bank can operate effectively needs to be explored further. This study aims to give suggestions to stakeholders in order to develop effective business strategy. This study selects 30 banking field of finance industries from the Taiwan Economic Journal (TEJ) database, data of domestic banks from 2010 to 2013. Through the data envelopment analysis (DEA) to evaluate the performance of domestic banks and discuss further about the business-related operations of domestic banks.
In order to understand decision making unit efficiency of inner working, this study adopts two-stage DEA to divide into cost-input stage and profit-output stage, and network-based method for ranking of efficient units to analyze the bank efficiency. By network-based method, we rank the DMUs and compare the business strategies of these different banks which help to bring implications for making business decisions.
The study shows that the cost-input efficiency in public banks is higher than private banks. However, the performance of public banks does not generate better revenue even they attempt to change their past business strategy. Although private banks have less natural resource than public banks, they still rely on the effective loan policy and strategic alliance to gain efficiency in profitability.

一、中文文獻

1.方麗菁 (2007)，「衍生性金融商品對台灣銀行業經營效率之影響分析」，國立政治大學財政研究所碩士論文。
2.王振伊 (2012)，「行動銀行服務對銀行經營效率之影響—網路資料包絡分析與 Tobit 迴歸之應用」，國立台灣科技大學科技管理研究所碩士論文。
3.吳明玲 (2003)，「在金控法下我國銀行購併策略之研究—富邦, 台北銀行及國泰, 世華銀行之案例探討」，國立台北大學企業管理學系碩士論文。
4.莊孟馨 (2010)，「臺灣土地銀行轉型經營策略之研究」，臺北大學企業管理學系學位論文。
5.林炳文 (2001)，「台灣地區商業銀行合併之效率分析」，Journal of Risk Management, 第三冊第1期，頁 1-21.。
6.高強, & 黃旭男 (2003)， 管理績效評估: 資料包絡分析法，華泰書局，臺北，民國92年。
7.黃台心 & 陳盈秀 (2005)，「應用三階段估計法探討台灣地區銀行業經濟效率: 貨幣市場」，第9卷第4期。
8.鄭秀玲 & 劉育碩 (2000)，「銀行規模, 多角化程度與經營效率分析: 資料包絡法之應用」，人文及社會科學集刊，第12卷第1期，頁103-148。
9.林建煌 (2012)，現代管理學 (Stephen P. Robbins, David A. DeCenzo & Mary Coulter) ， 七版，台北:華泰文化事業股份有限公司，頁5-6。
10.呂錦珍(1996)，標竿學習-項企業典範借鏡(Michael J. Spendolini著, 1992)，臺北:天下文化，頁37-38。
11.李香美(2000)，標竿分析法運用於績效考核之介紹，審計季刊，第二十卷，第三期，頁52-59。
12.本國銀行資產報酬率、淨值報酬率 (2014)。取自:金融監督管理委員會銀行局網頁: http://www.banking.gov.tw/ch/home.jsp?id=157&parentpath=0,4&mcustomize=bstatistics_view.jsp&serno=201105120002
13.台新國際商業銀行股份有限公司年報 (2010)。取自: https://www.taishinbank.com.tw/cs/groups/5401-%E4%BA%86%E8%A7%A3%E5%8F%B0%E6%96%B0/documents/document/tsb0058102.pdf
14.台新國際商業銀行股份有限公司年報 (2011)。取自: http://www.taishinholdings.com.tw/upload/F35060100/fs_20110809171814_file1.pdf
15.台新國際商業銀行股份有限公司年報 (2012)。取自: http://www.taishinholdings.com.tw/upload/F35060100/fs_20120817170358_file1.pdf
16.台新國際商業銀行股份有限公司年報 (2013)。取自: http://www.taishinholdings.com.tw/upload/F35060100/fs_20130715101712_file1.pdf
17.臺灣土地銀行年報 (2010)。取自: http://www.landbank.com.tw/Load/Download_GovPub.aspx?EpfJdId9UuBEIQqgGhQlKWNRbc9vFvuv
18.臺灣土地銀行年報 (2011)。取自: http://www.landbank.com.tw/Load/Download_GovPub.aspx?EpfJdId9UuBEIQqgGhQlKWNRbc9vFvuv
19.臺灣土地銀行年報 (2012)。取自: http://www.landbank.com.tw/Load/Download_GovPub.aspx?EpfJdId9UuBEIQqgGhQlKWNRbc9vFvuv
20.臺灣土地銀行年報 (2013)。取自: http://www.landbank.com.tw/Load/Download_GovPub.aspx?EpfJdId9UuBEIQqgGhQlKWNRbc9vFvuv
21.臺灣中小企銀年報 (2013)。取自: http://www.tbb.com.tw/wps/wcm/connect/TBBInternet/index/aboutTBB/e05/e0506/
22.彰化商業銀行年報 (2013)。取自: http://www.chb.com.tw/wps/wcm/connect/web/common/about/annuals/
23.中國信託商業銀行年報 (2011)。取自: http://www.corpasia.net/taiwan/2891/annual/2011/CH/g100en_FtAlKR3HCmFB.pdf
24.張翔一 (2013)，「海外挹注 獲利創新高」，天下雜誌，第523期。取自: http://www.cw.com.tw/article/article.action?id=5049088

二、外文文獻

1.Banker, R. D., Charnes, A., & Cooper, W. W. (1984). Some models for estimating technical and scale inefficiencies in data envelopment analysis. management science, 30(9), 1078-1092.
2.Berger, A. N., & Humphrey, D. B. (1991). The dominance of inefficiencies over scale and product mix economies in banking. Journal of Monetary Economics, 28(1), 117-148.
3.Berger, A. N., Hunter, W. C., & Timme, S. G. (1993). The efficiency of financial institutions: a review and preview of research past, present and future. Journal of Banking & Finance, 17(2), 221-249.
4.Bonacich, P. (1972). Factoring and weighting approaches to status scores and clique identification. Journal of Mathematical Sociology, 2(1), 113-120.
5.Bonacich, P. (2007). Some unique properties of eigenvector centrality. Social Networks, 29(4), 555-564.
6.Bonacich, P., & Lloyd, P. (2001). Eigenvector-like measures of centrality for asymmetric relations. Social Networks, 23(3), 191-201.
7.Brin, S., & Page, L. (1998). The anatomy of a large-scale hypertextual Web search engine. Computer networks and ISDN systems, 30(1), 107-117.
8.Charnes, A., Cooper, W. W., & Rhodes, E. (1978). Measuring the efficiency of decision making units. European Journal of Operational Research, 2(6), 429-444.
9.Chen, Y., Cook, W. D., Li, N., & Zhu, J. (2009). Additive efficiency decomposition in two-stage DEA. European Journal of Operational Research, 196(3), 1170-1176.
10.Färe, R., & Grosskopf, S. (2000). Network dea. Socio-economic planning sciences, 34(1), 35-49.
11.Favero, C. A., & Papi, L. (1995). Technical efficiency and scale efficiency in the Italian banking sector: a non-parametric approach. Applied economics, 27(4), 385-395.
12.Fukuyama, H., & Matousek, R. (2011). Efficiency of Turkish banking: Two-stage network system. Variable returns to scale model. Journal of International Financial Markets, Institutions and Money, 21(1), 75-91.
13.Leong, W. H., Dollery, B., & Coelli, T. (2003). Measuring the Technical Efficiency of Banks in Singapore for the Period 1993–99: An Application and Extension of the Bauer et al.(1997) Technique. ASEAN Economic Bulletin, 195-210.
14.Liu, J. S., Lu, L. Y., Lu, W.-M., & Lin, B. J. (2013a). Data envelopment analysis 1978–2010: A citation-based literature survey. Omega, 41(1), 3-15.
15.Liu, J. S., Lu, L. Y., Lu, W.-M., & Lin, B. J. (2013b). A survey of DEA applications. Omega, 41(5), 893-902.
16.Liu, J. S., & Lu, W.-M. (2010). DEA and ranking with the network-based approach: a case of R&D performance. Omega, 38(6), 453-464.
17.Liu, J. S., & Lu, W.-M. (2012). Network-based method for ranking of efficient units in two-stage DEA models. Journal of the Operational Research Society, 63(8), 1153-1164.
18.Liu, J. S., Lu, W.-M., Yang, C., & Chuang, M. (2009). A network-based approach for increasing discrimination in data envelopment analysis. Journal of the Operational Research Society, 60(11), 1502-1510.
19.Miller, S. M., & Noulas, A. G. (1996). The technical efficiency of large bank production. Journal of Banking & Finance, 20(3), 495-509.
20.Parkan, C. (1987). Measuring the efficiency of service operations: an application to bank branches. Engineering Costs and Production Economics, 12(1), 237-242.
21.Robbins, S. P., DeCenzo, D. A., & Gao, J. (2007). Fundamentals of management: Pearson Prentice Hall.
22.Schaffnit, C., Rosen, D., & Paradi, J. C. (1997). Best practice analysis of bank branches: an application of DEA in a large Canadian bank. European Journal of Operational Research, 98(2), 269-289.
23.Seiford, L. M., & Zhu, J. (1999). Profitability and marketability of the top 55 US commercial banks. management science, 45(9), 1270-1288.
24.Sherman, H. D., & Gold, F. (1985). Bank branch operating efficiency: evaluation with data envelopment analysis. Journal of Banking & Finance, 9(2), 297-315.
25.Siems, T. F. (1992). Quantifying management's role in bank survival. Economic and Financial Policy Review(QI), 29-41.
26.Spendolini, M. J., & Association, A. M. (1992). The benchmarking book: Amacom New York, NY.
27.Staub, R. B., e Souza, G. d. S., & Tabak, B. M. (2010). Evolution of bank efficiency in Brazil: A DEA approach. European Journal of Operational Research, 202(1), 204-213.
28.Wang, C. H., Gopal, R. D., & Zionts, S. (1997). Use of data envelopment analysis in assessing information technology impact on firm performance. Annals of Operations Research, 73, 191-213.
29.Wanke, P., & Barros, C. (2014). Two-stage DEA: An application to major Brazilian banks. Expert Systems with Applications, 41(5), 2337-2344.
30.Yue, P. (1992). Data envelopment analysis and commercial bank performance: A primer with applications to Missouri banks. Federal Reserve Bank of St. Louis Review, 74(January/February 1992).