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系統識別號 U0026-0812200911540510
論文名稱(中文) 應用多重比較方法評鑑台灣金控公司之財務績效
論文名稱(英文) Using Multiple Comparison Procedures to Evaluate the Performance of Financial Holdings in Taiwan
校院名稱 成功大學
系所名稱(中) 統計學系碩博士班
系所名稱(英) Department of Statistics
學年度 94
學期 2
出版年 95
研究生(中文) 林俐均
研究生(英文) Li-Jun Lin
學號 r2693113
學位類別 碩士
語文別 中文
論文頁數 86頁
口試委員 口試委員-吳宗正
指導教授-溫敏杰
指導教授-陳占平
中文關鍵字 金控公司  財務績效  一階段抽樣法  多重比較程序 
英文關鍵字 multiple comparison procedure  Financial Holding Company  financial performance  single-stage sampling procedure 
學科別分類
中文摘要   自2001年6月金融控股公司法施行後,至今5年內已有14家金控公司先後成立。因國內的金融產業將近有70%由金控公司所掌控,故金控公司應有一衡量的機制來作為顧客與政府的參考。因此,本研究利用18項財務比率變數,以因素分析法分成四項獨立綜合指標與加權之整體綜合指標來分析14家金控公司的財務績效,並使用一階段抽樣法結合多重比較程序,分別對與最佳金控公司及全體平均之金控公司作比較。由上述研究方法與資料分析得知:在四項獨立綜合指標中,中華開發金融控股股份有限公司與國泰金融控股股份有限公司為14家金控公司中財務績效最好的金控公司;而在整體綜合指標中,國泰金融控股股份有限公司與新光金融控股股份有限公司的財務績效則在全體平均金控公司之上。


英文摘要   After the Legislative Yuan passed the Financial Holding Company Act in June 2001, 14 Financial Holding Companies (FHCs) were established in the last 5 years. The FHCs dominate nearly 70% of Taiwan financial industry, and it should have an evaluation mechanism as a reference for customers and government. Therefore, in this study, we try to utilize 18 financial variables to reduce them to 4 individual financial indices by factor analysis and an overall index by weighting the 4 already derived indices to analyze the performance of the 14 FHCs. A single-stage sampling procedure scheme is used to compare individual FHC with the best performance of FHCs and with the average performance of FHCs, respectively. Our study revealed that the best FHC in terms of 4 individual indices were China Development Financial Holding Corp. and Cathay Financial Holding Co. and the Cathay Financial Holding Co. and Shin Kong Financial Holding Co. were better than the average of FHCs in terms of the overall index.


論文目次 第1章  緒論----------------------------------------------1
  1.1 研究背景與動機-------------------------------------------------1
  1.2 研究目的-------------------------------------------------------2
  1.3 研究範圍-------------------------------------------------------2
  1.4 研究流程-------------------------------------------------------4

第2章  文獻探討------------------------------------------------------5
  2.1 與控制母體的多重比較程序---------------------------------------5
  2.2 與最佳母體的多重比較程序---------------------------------------8
  2.3 與平均數的多重比較程序----------------------------------------10
  2.4 兩階段抽樣法--------------------------------------------------15

第3章  研究方法-----------------------------------------------------18
  3.1 一階段抽樣法--------------------------------------------------18
  3.2 修正母體變異數不相等的多重比較方法----------------------------20
    3.2.1 修正與最佳母體的多重比較程序----------------------------20
    3.2.2 修正與平均數的多重比較程序------------------------------21

第4章  金控公司與財務比率之介紹-------------------------------------31
  4.1 研究對象------------------------------------------------------31
  4.2 評估指標的選取與意義------------------------------------------39

第5章  研究結果-----------------------------------------------------45
  5.1 綜合指標之建立------------------------------------------------45
  5.2 分析結果------------------------------------------------------47
    5.2.1 週轉能力指標之評比--------------------------------------47
    5.2.2 獲利能力指標之評比--------------------------------------49
    5.2.3 經營能力指標之評比--------------------------------------52
    5.2.4 償債能力指標之評比--------------------------------------54
    5.2.5 整體綜合指標之評比--------------------------------------56

第6章  結論與建議---------------------------------------------------59
  6.1 結論與建議----------------------------------------------------59
  6.2 後續研究------------------------------------------------------63
  6.3 研究限制------------------------------------------------------63

參考文獻--------------------------------------------------------------64

附 錄 一 修正MCA之臨界值程式------------------------------------------67
附 錄 二 標準化後之財務指標資料---------------------------------------69
附 錄 三 因素分析後之綜合指標平均值-----------------------------------83
附 錄 四 加權後之整體綜合指標資料-------------------------------------86
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