本文旨在探討被指定為國內系統性重要銀行（Domestic Systemically Important Bank, D-SIB）與銀行經營績效之關聯，並進一步分析不同所有權結構下，公股銀行與民營銀行之影響是否存在差異。臺灣自2019年起正式實施D-SIB政策，對D-SIB課予較高資本要求、壓力測試及經營危機應變計畫等強化監理措施。惟此類差異化監理措施對銀行經營之影響，可能同時存在市場信任提升與監理成本增加，故有進一步實證檢驗之必要。
本文以2013年第1季至2025年第3季臺灣24家本國銀行為研究樣本，並依所有權結構區分為8家公股銀行及16家民營銀行。採用固定效果追蹤資料模型分析，以資產報酬率及股東權益報酬率作為銀行經營績效之衡量指標，並以是否被指定為國內系統性重要銀行之虛擬變數作為主要解釋變數，納入權益比率、逾放比率、多角化經營代理變數及存放比率，並控制銀行規模與新冠肺炎疫情期間之影響。
實證結果顯示，被指定為D-SIB對公股銀行與民營銀行經營績效之影響方向大致一致，對ROA皆呈負向影響，對ROE則皆呈正向影響，但顯著性有所差異。在公股銀行樣本中，DSIB虛擬變數對ROA呈負向影響但未達顯著水準，對ROE則呈顯著正向影響，顯示被指定為D-SIB與公股銀行股東權益報酬表現之正向關聯較為明顯。在民營銀行樣本中，DSIB虛擬變數對ROA及ROE均未達顯著水準，顯示被指定為D-SIB與民營銀行經營績效之間尚未呈現明確關聯。此外，公股銀行獲利能力較明顯受逾放比率與存放比率影響，民營銀行則較受多角化經營代理變數及銀行規模變動影響。

This study examines the impact of Domestic Systemically Important Bank (D-SIB) designation on bank performance in Taiwan and investigates whether this effect differs between state-owned and private banks. Taiwan officially implemented its D-SIB framework in 2019, imposing higher capital requirements, business crisis contingency measures and annual stress testing on designated banks. Since these measures may generate both stability-enhancing benefits and regulatory costs, their net effect on bank performance warrants empirical examination.
The empirical analysis uses quarterly panel data from 24 domestic banks in Taiwan from 2013Q1 to 2025Q3, and estimates fixed-effects panel regression models for 8 state-owned banks and 16 private banks. Return on assets (ROA) and return on equity (ROE) serve as performance indicators, while the D-SIB designation dummy variable is used as the primary explanatory variable. Control variables include the equity ratio, non-performing loan ratio, income diversification proxy, loan-to-deposit ratio, bank size, and a COVID-19 period dummy.
The empirical results reveal differences in the relationship between D-SIB designation and bank performance across ownership groups. For state-owned banks, D-SIB designation is significantly and positively associated with ROE, while its relationship with ROA is not statistically significant. In contrast, no significant relationship is found between D-SIB designation and either performance measure for private banks. The results also suggest that the profitability of state-owned banks is more closely related to asset quality and lending activity, whereas private bank performance is more strongly associated with income diversification and bank size.

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