近年來，我國政府對於金融業的的管制與保護措施相繼解除，並朝著國際化、自由化及科技化的方向努力，以期能使臺灣成為亞太區域金融中心。然而，由於政府開放新銀行的設立、放寬銀行經營業務之範圍，導致銀行間競急環境丕變，加上直接金融融資大行其道、亞洲金融風暴及企業資金需求降低的影響，銀行業正面臨前所未有的挑戰。瞭解營運成本資訊，正確評估營運效率成為銀行為鞏固市場地位，提昇競爭力的重要關鍵。

本研究以民國81至民國85年之38家本國銀行的年度財務資料作為研究對象，採討(1)分析影響銀行營運成本的作業動因，(2)評估銀行的營動效率，測試DEA法是能輔助財務比率分析法，以克服其難以彙總單一綜合衡量指標的缺失，並提供有用的財務狀況與管理資訊，及(3)探討各種不同成本動因及相關因素對銀行營運效率的影響等三大主題。實證結論如下。

一、研究發現產品多樣化程度、服務網系的複雜度、櫃員自動化程度、資本適足率高低、放款品質優劣及員工貢獻度皆顯著影響銀行的營運成本。

二、銀行提供多樣化的產品，可以共同分擔營運的資源，而降低營運成本。銀行廣設分行，增加服務網系的複雜度，將增加設備、場地的投資成本並耗費更多的資源，使營運成本提高。銀行投資於櫃員自動化，其所能節省的成本無法彌補龐大的投資支出，而造成營運成本的增加。銀行資本適足率若未達到財政部所規定的8%標準，則政府將限制盈餘的分配，而影響銀行的資金調度，降低其在金融市場的信用地位，增加銀行的經營負擔。銀行的逾放比率愈高，表示其放款品質愈差，將降低銀行資金的流動且增加呆帳損失，造成營運成本的增加。員工的貢獻度愈高，銀行的營運成本愈低。大規模的銀行，其營運成本相對地較高，顯示已處於規模不經濟的狀態，應控制規模的無效率擴張。

三、以資料包絡分析法衡量營運效率，可得到單一的效率指標。此單一指標不僅反映銀行各項財務（營運）層面的狀況，且可提供管理者有關提昇營運效率之相關管理資訊。

四、研究發現產品多樣化程度、服務網系的複雜度、櫃員自動化程度、資本適足率高低、放款品質優劣及員工貢獻度及規模等因素皆與銀行營運效率相關。

五、銀行提供多樣化的產品，可滿足顧客的需求，而創造更高的營業利潤，提高營運效率。銀行若為同業間彼此競賽而濫設分支機構，則將增加服務網系的複雜度，導致增額的成本大於增額的效益，而降低營運的效率。櫃員自動化可延長服務顧客的時間，提高服務的效率，並可減少行員所需處理的交易量，簡化營運作業的程度等，故提高銀行的整體經營效率。銀行的資本適足率愈低，其營運成本增加、營運效率降低。放款品質愈差，其逾放比率愈高，資金週轉率愈低，使營運效率愈低。員工的貢獻度愈高，將降低銀行的營運成本，提高營運的效率。大規模的銀行，已處於規模不經濟的狀態，故營運效率較低。

This thesis is an empirical study about the cost drivers and operating efficiency of Taiwan banks. The commercial banking industry in Taiwan has been transformed from a fairly stable environment to a rapidly changing and highly competitive environment as a result of gradual liberalization, internationalization and technological innovation. Taiwan banking industry had been a specific industry controlled by the authority before 1989. From 1991, new banks are admitted to set up.

The competition environment of the banking in Taiwan is changing rapidly. Those old banks face these new competitors; those new banks will try to challenge the others; so they must take new strategy to reduce the cost and raise the efficiency to increase their competitive advantage. Therefore, the commercial banks have to understand what driving their operation costs and what impacting their operation efficiency. Those commercial banks in Taiwan are now very desirous of the answers of these two problems. So that, this thesis will focus on the research on these two issues, and will give some suggestions to those commercial banks in Taiwan.

First, this research will going to identify strategic factors driving those banks' operation costs. Because of the complexity of the banking operation, the analysis of the cost driving factor is not an easy problem. This research had tried to collect rare commendable data of thirty-eight commercial banks in Taiwan. With these data, this research picks, out six possible cost drivers to study their effectiveness on the operation cost.

Second, this research will to find a useful method to evaluate operating efficiency of commercial banks. In Taiwan, the authority usually uses some financial ratios to ranking the efficiency of banks. Different financial ratio will result different efficiency ranking, so it is really difficult to judge the global efficiency of a bank. Therefore, a unified index to evaluate the global efficiency of a bank is important. In this thesis, the data envelope analysis is introduced to evaluate the efficiency of the banks. A unified index can be resulted to measure the efficiency of a bank. This method is found to be an efficient method the judge the global efficiency of a bank.

Finally, using the results of above two issues, this research further analyzes how the cost drivers affecting the efficiency of a bank. The analysis give very useful results. The results can provide the managers of commercial banks to control the cost for operating and raise their efficiency to enhance their competition capability. Further, this study can help decision of the government agencies in monitoring activities. Also, this thesis provides a good reference for the future study.