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論文中文名稱:公司治理對組織經營績效之影響-以中國地區銀行為例 [以論文名稱查詢館藏系統]
論文英文名稱:The Influence of Corporate Governance on Organizational performance- A Study of Banks in China [以論文名稱查詢館藏系統]
院校名稱:臺北科技大學
學院名稱:管理學院
系所名稱:管理學院EMBA大上海班
畢業學年度:105
畢業學期:第二學期
出版年度:106
中文姓名:陳臣璽
英文姓名:Chen, Chen Hsi
研究生學號:104C26518
學位類別:碩士
語文別:中文
口試日期:2017/06/11
論文頁數:55
指導教授中文名:林鳳儀
口試委員中文名:林鳳儀;盧文民;陳國樑
中文關鍵詞:公司治理資料包絡分析中國地區銀行
英文關鍵詞:corporate governancedata envelopment analysisbanks in China
論文中文摘要:有關公司治理的議題及如何加強企業公司治理,以避免更多相關的弊案發生,已成為各國與相關研究機構的重要課題及全球注目的焦點。本研究以2009年至2015年中國地區銀行業資料進行實證分析。以廻歸分析中國地區銀行業的外資持股、董監規模等重要公司治理變數與銀行經營績效之關係。本研究主要利用資料包絡分析法來評估銀行的經營績效,包括銀行的技術效率、純粹技術效率、規模效率,投入項為固定資產、員工人數、總存款項,產出項為總收益與發放貸款及墊款。
實證結果顯示董事會規模對銀行經營績效會產生正向影響,大股東持股比率則負面影響績效,銀行的公司治理程度對其經營績效的確有正向影響,與相關文獻整理所預期的變動方向一致。本研究藉由銀行經營績效與銀行治理的評估暸解哪些治理因素會影響銀行經營績效,以作為企業經營者、主管機關、存戶與投資人作投資決策之參考。
論文英文摘要:The issue of corporate governance and how to reinforce an enterprise’s corporate governance to avoid financial scandals have turned out to be a crucial topic studied by related research institutes and become the global limelight. The study conducts an empirical panel data analysis by using data accumulated from 15 banks in China from 2009 to 2015, and uses regression method to analyze foreign investor shareholding and in China’s banking industry, and probes the relationship between the important corporate governance variables regarding the director and supervisor scales and a bank’s operating performance. Data envelopment analysis is employed to estimate the operating performance in which an intermediation approach for production technology in banking industry is adopted. A bank is modeled as a multi-product firm, with two outputs (Loans, investments and other revenues) given three inputs (deposits and borrowings, employees, and fix assets).
The empirical results show that board size has positive influence on bank’s operation performance, whereas shareholding ratio of major shareholders in negative influence on the performance. Bank’s corporate governance has positive influence on its operating performance, which is consistent with the expected change direction as shown in relevant literature. The study aims to focus on bank management efficiency and bank governance assessment to determine what management factors affect bank management performance the most, intended as references to business management, government authorities, depositors and investors alike.
論文目次:中文摘要 i
英文摘要 ii
致謝 iii
目錄 iv
表目錄 iv
圖目錄 vi
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究方法 5
第四節 研究流程 7
第五節 章節架構 9
第二章 文獻探討 10
第一節 銀行經營績效評估相關文獻 10
第二節 公司治理因素之探討與假說發展 13
第三章 研究設計 19
第一節 研究對象、研究期間、資料來源 19
第二節 資料包絡分析法之基本模式 21
第三節 變數定義與研究模型 27
第四節 DMU及投入產出項選擇 28
第五節 選定投入與產出項 29
第四章 實證分析 30
第一節 投入與產出項間之關係 30
第二節 效率分析 30
第三節 差額變數分析 35
第四節 公司治理變數對經營績效的影響 36
第五章 結論與建議 42
第一節 結論 42
第二節 建議 43
參考文獻 44
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