驻军事单位内金融机构经营绩效之实证研究 刘自强 1 庄嘉建 2 房利朋 31,3国防大学财务管理学系2中国文化大学会计学系摘 要本文选取本国 C 银行所属 11 家驻军事单位内，相同经营类型之分行 2008 全年营运数据作为研究样本，探讨经营绩效之评估模式，研究方法应用数据报络分析法（Data Envelopment Analysis, 简称 DEA）进行分析评估，以作为决策者经营方针之参考。所搜集样本观察值，使用 DEA-Solver 计算机软件进行效率分析；包含分析 11 家分行营运之整体效率、纯技术效率、规模效率、参考群体分析、敏感度分析及潜在改善值分析，分析结果不仅可筛选出相对无效率分行之观摩学习标竿，应改善策略亦可明确提出建议。实证结果显示，C 银行可参用本研究评估模式有效提升驻军事单位内各分行之经营绩效，同时对军方之服务效能更可因此而全面提升。关键词：银行、绩效、数据报络分析法、学习标竿The Empirical Study of Operating Performance on Financial Institutions Stationed in the Military Organizations Z-John Liu1, Jia-Jiann Jhuang 2, Li-Peng Fang31,3Department of Financial Management, National Defense University, Taiwan, R.O.C. 2Department of Accounting, Chinese Culture University, Taiwan, R.O.C.AbstractThis study selects Bank C, which has the same types of 11 branches in the military units operated throughout the year of 2008. The samples are selected to explore the performance by applying Data Envelopment Analysis. The analysis of assessment can be as references for policy makers. The observed samples are applied with computer software DEA-Solver for efficiency analysis. This study includes 11 branches’ operation analysis on the overall efficiency, pure technical efficiency, scale efficiency, analysis of reference groups, sensitivity analysis and the potential to improve the value of analysis. The research results not only selected branches’ relative inefficiency for the Benchmarking Study, but also could be a clear strategy for improving recommendations. The...
