本篇論文的研究目的係分析台資銀行新加坡分行經營績效的差異，探討其背後原因，據此提出台資銀行於經營新加坡分行及東協市場時可採行的經營策略。
研究方法採用杜邦分析法（DuPont Analysis），將股東權益報酬率（ROE）分解為淨利率（Profit Margin）、資產週轉率（Asset Turnover）及權益乘數（Equity Multiplier）三大構面，並進一步分析各銀行在新加坡分行的經營績效。研究資料為比較的六家台資銀行，其新加坡分行2022年~2024經會計師簽證的財務報告。
研究發現，因授信資產品質下降所提列的準備或壞帳打銷是影響各銀行獲利能力的重要因素，創造財富管理等手續費的收入來源以及建立穩定且分散的存款來源可有效提高資產報酬率。建議銀行管理階層在擴展海外市場時應重視信用風險管理，善用新加坡為東協國家金融中心及高資產客群聚落的市場地位，以新加坡分行做為該區域經營中心向外經營。

The purpose of this thesis is to analyze the differences in business performance among Taiwanese banks’ Singapore branches, explore the underlying causes, and propose operational strategies that Taiwanese banks can adopt when managing their Singapore branches and expanding into ASEAN markets.
The research employs the DuPont Analysis framework, decomposing Return on Equity (ROE) into three key components: Profit Margin, Asset Turnover, and Equity Multiplier, to further assess the operational performance of each bank’s Singapore branch. The study is based on audited financial reports from six banks’ Singapore branches covering the years 2022 to 2024.
Research findings indicate that provisions and loan write-offs arising from deteriorating credit asset quality are key factors affecting banks’profitability. In contrast, developing fee-based income sources such as wealth management services and establishing stable and well-diversified funding bases can effectively enhance return on assets. Accordingly, it is recommended that bank management place strong emphasis on credit risk management when expanding into overseas markets. In addition, banks should leverage Singapore’s position as a financial hub for ASEAN economies and a major center for high-net-worth clients, using their Singapore branches as regional operating hubs to support broader regional expansion.

中文部分
1.中國信託銀行新加坡分行(2022~2024)。2022~2024年財務報告書(經會計師簽核)
2.台北富邦銀行新加坡分行(2022~2024)。2022~2024年財務報告書(經會計師簽核)
3.台新銀行新加坡分行(2022~2024)。2022~2024年財務報告書(經會計師簽核)
4.玉山銀行新加坡分行(2022~2024)。2022~2024年財務報告書(經會計師簽核)
5.兆豐銀行新加坡分行(2022~2024)。2022~2024年財務報告書(經會計師簽核)
6.安侯建業KPMG (2025)，2025台灣銀行業報告。
7.金管會金融統計月報，2025.10。
8.國泰世華銀行新加坡分行(2022~2024)。2022~2024年財務報告書(經會計師簽核)
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