普惠金融是聯合國在2005年提出的金融服務概念，其精神是營造更加普及、平等的金融服務，讓金融服務不再只是服務少數有錢人，可以弭平貧富差距，是未來全球金融發展的趨勢與願景。近年來銀行業積極推動普惠金融，為強化金融包容性，期以完善以人為本的金融環境，促進社會福祉，亦為近日學術界所研究之關鍵議題。本研究檢測銀行經營績效受普惠金融指標之影響，以臺灣35家銀行為樣本，蒐集2018年01月01日至2022年12月31日之數據，並利用縱橫資料迴歸模型，分別檢測銀行的盈利能力、流動性、財務結構、和資產品質，受普惠金融的正面或負面影響。

Financial inclusion is a financial service concept proposed by the United Nations in 2005. The spirit of the concept is to create more universal and equal financial services, so that financial services no longer only serve the rich and the poor, but also bridge the gap between the rich and the poor, which is the future trend and vision of global financial development. In recent years, the banking industry has been actively promoting financial inclusion in order to improve the people-oriented financial environment and enhance social well-being, which is also a key issue for academic research recently. This study examines the impact of banks' financial performance on financial inclusion indicators by using a sample of 35 banks in Taiwan to collect data from January 01, 2018 to December 31, 2022, and a panel data regression model to examine the positive or negative impact of banks' profitability, liquidity, financial structure, and asset quality on financial inclusion.

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