銀行在金融體系扮演重要角色，如何建構良好績效衡量方法評估銀行服務系統，為金融監理機關與銀行業管理階層重視議題。過往衡量銀行績效相關文獻，多係聚焦財務性指標，然而有效評比指標應隨環境動態調整。因此，本研究運用網絡資料包絡分析法之靜態及動態兩種模式，從近期金融監理關注之銀行誠信、永續金融及金融創新等層面，納入從業人員專業素質、內部控制品質、推動ESG 經營成果與金融專利數量等非財務性指標，以宏觀角度探討我國銀行業2017-2021年間經營績效。 研究結果顯示，將治理、創新與營運效率納入系統結構，發現銀行經營績效差異主要原因來自於治理和創新階段，且二者間呈現高度正相關；另股權結構差異性，亦會影響銀行業於治理與創新效率重視程度。此外，在長期經營績效方面，靜態DEA模型之連結(link)活動，顯著影響動態DEA模型之結轉(carryover)效應。本研究建議銀行業未來應重視誠信經營、永續金融與營造創新組織文化，以提升長期競爭優勢。研究結果可提供無效率銀行具體改進建議，並可作為主管機關評估金融監管措施之成效，具有實務貢獻。;Banks play a crucial role in the financial system. How to construct a robust set of performance measurements for an evaluation of the banking is a key issue for the management of financial institutions. Previous literature on the efficiency evaluation of the banking merely focuses on financial indicators. However, effective assessment indicators should change in accordance with the environmental dynamics. Therefore, this study measures the efficiency of Taiwanese banks through static and dynamic network data envelopment analysis (DEA) model from the perspective of banking integrity, Fintech, environment, social and governance (ESG) during 2017-2021. The research results show that by dividing the internal structure of banking into governance, innovation and operational stages, it is found that the main reason for the difference in banking performance comes from governance and innovation efficiency, and there is a high positive correlation between each other. Differences in ownership structure will also affect the banking emphasis on governance and innovation efficiency. In addition, in terms of long-term performance, the link activity of the static DEA model significantly affects the carryover item of the dynamic DEA model. This study suggests that the banking should pay attention to integrity management, sustainable finance, and create innovative organizational culture in the future to enhance long-term competitive advantage. The research results can provide specific improvement suggestions for inefficient banks, and can be used as Financial Supervisory Commission (FSC) to evaluate the effectiveness of financial supervision measures, which has practical contributions.
