台灣地區農會信用部經營特性對財務績效影響之研究

南華大學機構典藏系統 > 管理學院 > 企業管理學系(管理科學碩/博士班,非營利事業管理碩士班) > 博碩士論文-管理科學碩博士班 > Item 987654321/21730

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题名:	台灣地區農會信用部經營特性對財務績效影響之研究
其它题名:	The Investigation Operation Characteristics Affecting Financial Performance In The Farmers Credit Unions In Taiwan
作者:	陳淑娥 Chen, Shu-er
貢獻者:	管理科學研究所沈進成 Ching-Cheng Shen
关键词:	農會信用部;經營特性;財務績效;因素分析 operation types;financial performance;factor analysis;CDFA
日期:	2004
上传时间:	2015-07-02 15:08:43 (UTC+8)
摘要:	西元2001年代初期，經營不善的農會信用部一一浮現，因經營不善而被合併基層金融機構計有三十六家，在此經營環境之下，鉅大改革呼聲日益增高；惟如何去調整方向？遂引發本研究以2002年台灣地區251家農會信用部年資料為樣本，將農會信用部依會員人數佔總人口之比例劃分為城市型、混合型、鄉村型，探討不同類型農會信用部財務績效差異情形，瞭解會員與贊助會員受授業務交易行為對農會信用部之績效產生何種影響？在分析方法上，選取反應農會信用部會員金融特性與績效之財務比率為主體，藉由電腦統計軟體SPSS8.0進行分析。經由本文實證歸納出幾項重要結論：　1.不同經營型態農會信用部會員存款比率、會員放款比率、贊助會員存款比率、贊助員放款比率、贊助會員存放款比率有極顯著的差異。實證結果顯示：會員受授業務正隨著都市化的腳步而逐漸遞減；而贊助會員受授業務則逐漸遞增。　2.逾放比率與會員存放款比率、會員存款比率、會員放款比率，呈現極顯著正向關係；與贊助會員存款比率、贊助會員放款比率，呈現極顯著負向關係。實證結果顯示：農會信用部放款業務中，會員授信品質較差，放款風險大；對贊助會員授信品質較優，放款風險相對較小。　3.從實證中發現:三種型態的農會信用部在收益性與安全性上普遍不理想；而鄉村型擁有較佳的存款結構及較低流動性；混合型則在安全性與流動性上位居第一；城市型的資金成本高，資金運用能力低。　　　本研究結果可以提供業者依其本身經營型態，參酌本研究實證發現，以循序漸近的方式調整體質，並制定未來經營方針之參考。　　In the early year of 2001, the crisis of weak operation performance of Credit Departments of Farmers’ Associations (CDFAs) began to emerge from the financial marketplace in Taiwan. Under the circumstance that thirty-six basic financial institutions were combined because of weak performance, the appeals to financial reform increased gradually, and how to implement this goal became an important issue. Based on the research objective, 2002 annual data of 251 CDFAs is provided as a sample so that three types can be presented by the CDFAs’ members as a percentage of the area’s population: urban type, mixed type and rural type. Research questions of the thesis are two: (1) discussing the difference of financial performance among the three types of CDFAs, and (2) understanding the impact of general members/ sponsor members deposit & payment business transactions on CDFAs’ performance. As to analysis method, the statistic software SPSS 8.0 is selected to analyze the financial ratios that reflect the financial characteristics and performance of CDFAs’ member. Three conclusions are summarized as follows:　 1. There are significant differences among the members of different types of CDFAs showed on general members’ (1) deposit ratio, (2) payment ratio and sponsor members’ (3) deposit ratio, (4) payment ratio, (5) deposit & payment ratio. The influence of urbanization is proved; the general members’ deposit & payment business is getting down, but the sponsor members’ up.　 2. The relation between NPL ratio and deposit & payment ratio, deposit ratio, payment ratio of general members is positive, but the relation between NPL ratio and deposit ratio, payment ratio of sponsor member is negative. The research indicates that the credit granting quality of general members is worse than the sponsor members so that the payment risk of general members is bigger than of sponsor members.　 3. Profitability and security of three types of CDFAs are not quite ideal. In general, the ural type has better deposit structure and lower liquidity, the mixed type has the best security and liquidity, and the urban type has worse deposit structure, high capital cost and lower ability of application of fund. 　　　The results of the thesis may provide approaches for CDFAs to gradually adjust the operation performance and set up the future direction of operation according to the different types of their own.
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