| 摘要(英) |
In recent years, the pre-tax income of the OBU branches, including overseas branches, has significantly grown, which means the relevance of the operating performance and the international economic situation, accompanied by credit risk, market risk is also gradually increased. In order to ensure the operating surplus, it is necessary to strictly control those risks. As a result, this study mainly focuses on the affect of operating efficiency, when OBU branches, including overseas branches, operating in numerous tax-reduced incentives and in lower deregulation. In addition, will it affect the operating efficiency when taking the risks into consideration?
First of all, the use of the efficiency analysis by data envelopment analysis which selects 27 OBU branches, including overseas branch as test sample from 2009 to 2013 , totally five years. The input variables in the analysis are the operating expenses, interest expenses, assets; output variables are interest income, fee income, loans and discounts, deposits. Second, analyzing the risks and other environmental variables for the impact of operating efficiency using Tobit regression analysis, which includes OBU branches and the overseas branches. The empirical analysis shows that:
1.The results of relatively more operating efficiency for at least three are Sunny Bank, ING Bank, Shanghai Bank, Yuanta Bank.
2.The higher operating efficiency the banks have, and the more credit risk and liquidity risk the banks withstand.
3.Positive impacts on the efficiency values of OBU branches and overseas branches after establishing the financial holding company.
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