處於金融環境瞬息萬變的今日，優質金融品牌的價值與重要性也大幅提升。在實務上，若能準確地衡量銀行的品牌權益，不僅可以使企業在經營面更進一步改善不足之處來提升其價值，更能在投資上使併購雙方獲益。
本研究綜合英國Interbrand、德國BBDO與日本HIROSE等三個較具知名度的品牌權益鑑價模型之優點，並考量台灣地區銀行業的財報特性後，以合作金庫及彰化銀行為例，提出以價格優越性(Price Prestige Driver；PPD)、品牌影響力(Brand Effect Driver；BED)、品牌擴張性(Expansion Driver；ED)及品牌折現率(Discount Rate；r)四大因子作為影響變數，建構出符合台灣銀行業之品牌權益模型。
實證結果顯示，合作金庫的品牌價值為新台幣73.10億元大於彰化銀行的品牌價值69.71億元。本研究主要貢獻在於提供銀行業者以簡便的方式準確地衡量品牌權益，並藉由模型中各項影響變數，提供兩家銀行在未來管理上之實質建議；另一方面，銀行業者也能用此模型分析本身與競爭對手的優劣勢，進而將其自身價值極大化。

Nowadays, as financial environment changes rapidly, the value and significance of outstanding financial brand also increase immensely. In the practical aspect, if we could measure bank’s brand equity precisely, we can not only make improvements to increase company’s value in the operational aspect but also make both merger and acquisition benefit from each other on investment.
This study employs the comprehensive advantages of Interbrand, BBDO and HIROSE brand valuation model, along with the reference to the characteristics of the banking financial statements in Taiwan, to develop the suitability of the brand valuation model which is applied to Taiwan Cooperative Bank and Chang Hwa Bank. The model is mainly including the following four factors: Price Prestige Driver (PPD), Brand Effect Driver (BED), Expansion Driver (ED) and Discount Rate.
The empirical analysis of this study shows the brand value of Taiwan Cooperative Bank, approximately 73.10 billion, which is higher than Chang Hwa Bank, whose value is approximately 69.71 billion. The contribution of this study is to provide banker use easy way to accurately measure brand equity. In addition, through the each variable in the model, we can provide the practical advises for two banks in the future management; on the other side, bankers also can utilize this model to analyze the pros and cons of competitors and its self, and further maximize the value of its self.

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