本研究以民國75至86年間，新銀行開放設立前已存在之本國舊銀行實際經營資料，利用資料包絡分析法估計成本效率值，並將之分解為純技術效率、規模效率及配置效率。再利用Tobit迴歸分析，以探討開放新銀行設立對本國舊銀行經營效率之影響。 研究結果發現，整體舊銀行投入資源之運用效率，仍有很大的改善空間。此外，成本無效率之來源主要為技術無效率。 考慮其他影響效率之因素後，開放新銀行設立對舊銀行之經營效率具有顯著之正向影響。此結果顯示新銀行設立對舊銀行之經營形成很大的競爭壓力，導致本國舊銀行不論在資源投入、規模調整或資源配置上，皆積極努力地改善。本實證結果與政府希望透過開放新銀行，對經營僵化之國內銀行業加以刺激，以提升舊銀行經營效率之目標相一致。 / This study empirically examines whether opening up the new banks to establish affects various efficiency ratios of Taiwan old banks or not. It uses Data Envelopment Analysis (DEA) to assess cost efficiency, pure technical efficiency, scale efficiency and allocative efficiency based on the Taiwan old banks data from 1986 to 1997. Then, applies the Tobit censored regression model to examine the relationship between opening up the new banks to set up and these efficiency measures. The empirical result shows that the usage efficiency of resource inpute of whole old banks isn't up to the appropriate point, so there is plenty of space for improvement. Besides, cost inefficiency primarily results from technical inefficiency, not allocative inefficiency. After considering other factors of the effects of efficiency, it's obviously positive relationship between opening up the new banks to set up and operating efficiency of old banks. The result shows that these new banks establish put competitive stress on the operation of old banks. So those old banks try hard to improve their resource input, scale adjustment, or resource allocation, etc. This result corresponds with the government's intention to raise the operating efficiency of original banks.

本研究以資料包絡分析法來衡量職業球員的績效表現，球員在簽訂複數年合約前後與績效表現之關聯性，來探討球員是否有合約週期的現象，進而再探究球員處於合約年的比率多寡，是否會對球隊的勝率造成影響。 　　本研究以2002年球季結束後至2008年球季開始前，這段期間曾與球團簽訂複數年合約的美國大聯盟球員為研究對象。實證結果顯示投手在簽訂複數年合約前一年，純粹技術效率有明顯增加，野手部分則顯示在簽約前兩年整體技術效率呈現顯著增加。研究結果顯示支持合約週期理論，即球員在合約年之前會刻意增加表現，以便爭取較佳之合約。另外，以2009年各球隊的勝場數為研究對象，實證結果顯示，當球隊中有較多投手處於複數年合約的第一年，則球隊的勝場數顯著較少。 / This research applies Data envelopment analysis to examine the performance of Major League Baseball (MLB) players before and after signing multi-year contracts. The research also aims to explore the claim of contract cycle theory by investigating whether contract status has an influence on wining ratio of a team. The sample includes players who signed multi-year contracts between end of season 2002 and prior season 2008. The result illustrates that pitchers’pure technical efficiency increase significantly before signing the contract and fielders’total technical efficiency increase significantly 2 years before the contract signing. The results support the contract cycle theory that players show a tendency to improve their performance prior to signing a contract in order to earn a better contract. In addition, the teams with more players who are in their first year of multi-year contract have a significantly less number of wining ratio.

本研究使用資料包絡分析法衡量NBA球員之績效值，並探討球員在簽訂複數年合約前後與績效之關聯性，是否有Stiroh(2002)提出之合約年效應，並進而比較NBA官方提供績效值與DEA法計算出之球員績效值何者對於球員薪資具有較佳的解釋能力。 本研究取用2000年至2011年共11年間曾經歷合約到期並再次向球團簽訂複數年合約的184名球員做為樣本；實證結果發現，在控制年齡、年資、提前續約與否、球員位置及先發球員與否後整體技術效率方面及球員每分鐘平均績效值顯示在球員簽約前績效有顯著提高之現象； NBA官方提供績效值與純技術效率簽約前後係數也是負的，雖然未達到統計上顯著水準，因此，本研究結果顯示NBA球員在簽約新約前的確有合約週期現象，亦即為爭取較佳合約球員在簽約前會刻意表現較佳之績效。 此外，根據Vuong Test比較NBA官方提供績效值與DEA法計算出之績效值和球員每分鐘績效值與薪資關聯性的測試結果，顯示由官方提供之績效值對薪資關聯性較高，說明目前NBA官方提供之績效值仍然是球團用來與球員薪資的談判重要參考指標之一。 / The research applies Data Envelopment Analysis to examine the NBA players’ efficiency performance before and after signing a new multi-year contract, and whether there exists the Contract Cycle Effect that suggested by Stiroh (2002). The research also tries to compare NBA efficiency score and DEA efficiency score to test which has a higher association with salary. The samples selected 184 NBA players who signed a new multi-year contract from 2000 to 2011. After controlling the players’ age, seniority, extension, position and starting or not, the empirical results denote that DEA total efficiency score and the NBA efficiency per minute indicate a higher efficiency score before signing a new contract, The NBA official efficiency score and DEA technical efficiency score also reveal a negative coefficient before and after new contract singed, although the statistical test didn’t reach the significant level. The results imply that NBA players do exist the Contract Cycle Effect phenomenon that players will perform better efficiency in order to get a better contract. The Vuong test results reveal that the official NBA efficiency score has a higher association with salary comparing with DEA efficiency score. The finding suggests that the official efficiency score is one of the major references for the NBA teams on salary arbitration.

署立醫院為全國分佈最廣，且數量最多之公立醫院體系，負有貫徹國家公共衛生政策之責任，故其經營績效之良瓠影響各地區民眾健康照護水準甚鉅。惟署立醫院目前之經營仍仰賴國庫補助，在國庫補助逐年縮減的情形下，署立醫院惟有提升經營績效，才能維持醫療照護品質。 本研究運用三階段DEA分析法，評估步驟第一階段運用一般DEA分析法，以原始投入及產出項衡量各DMU的相對效率值，求得總差額值；第二階段運用SFA將差額分解，探討環境變數對於各DMU的影響程度，並利用SFA的結果調整產出項，將處於不同外在環境或是不同運氣之DMU，調整為相同之情況；第三階段則利用第二階段調整後的產出項，再次以DEA分析法評估調整後的效率值。 由研究結果可知，各署立醫院之無效率主要來自於非處於最適經營規模所造成之無效率，整體而言，大部分署立醫院之產能實際上係存在擁擠現象，而產生規模不經濟，故建議主管機關應嘗試調整部分署立醫院之經營規模，考慮醫療的投入與產出的效率性，以符合經濟規模的要求，應可有效提升管理效率。 另部分署立醫院在各方面之管理效率均較呈現相對較佳之結果，因此，建議由主管機關主導，加強各署立醫院醫療資源之整合及技術交流，透過相互觀摩學習，以同時提升整體署立醫院之經營管理效率。至有關目前區域聯盟之整合作業，建議「北區區域聯盟」應加強注意手術業務部分之資源整合，而「中南區區域聯盟」應加強注意門診病患業務部分之資源整合。

本論文為探討台灣國際觀光旅館產業的實證文章，除第一章的緒論外，三篇相關的文章依序撰寫於二至四章。第二章的實證結果指出在第一階段的未考量準固定與調整後投入的資料包絡分析模型會高估技術與純技術效率值，但會低估規模效率值，因此，驗證考量準固定投入的必要性；第二階段使用隨機邊界分析模型排除外在因素與隨機干擾的影響，實證結果顯示外生變數對投入差額與純技術效率存在顯著的影響，其中，市場集中度與旅館規模對勞動、餐飲支出與其他支出的投入差額存在正向的影響，對純技術效率存在負向的影響；位於風景區對所有的投入差額有負向的影響，對純技術效率有正向的影響；加入國際與/或國內連鎖對勞動與餐飲支出投入差額有正向影響，但對其他支出投入差額有負向影響；SARS對勞動與餐飲支出投入差額有正向影響，對純技術效率有負向影響；金融海嘯對勞動與其他支出投入差額有正向影響，對純技術效率有負向影響；第三階段的效率評估結果顯示技術無效率的主要原因是來自不適當的生產規模，且國際觀光旅館對於技術與規模效率仍有改善空間，此外，傳統的資料包絡分析模型會高估技術與規模效率值，但會低估純技術效率值，因此，驗證使用三階段方法的適當性，最後，以服務團體旅客為主的國際觀光旅館的績效最差。第三章的實證結果顯示：在第一階段，未考量準固定與調整後投入要素的Malmquist生產力指數會低估生產力的變動，因此，驗證考量準固定投入的必要性；第三階段的生產力指數顯示前期的生產力成長已被後期的生產力惡化所取代，生產力的成長或惡化主要來自技術的進步或退步與規模效率的改善或惡化，此外，實證結果亦顯示僅考量準固定投入但未考量調整後投入的Malmquist生產力指數會低估生產力的變動，且是否考量調整後投入會造成所評估的Malmquist生產力指數其背後的因素有所不同，因此，驗證使用三階段方法的適當性；最後，以服務團體旅客為主的國際觀光旅館的生產力有較佳的改善，且雖然服務對象的不同使得生產力變動的背後因素有所不同，但規模效率的變動皆扮演重要的角色。第四章的實證結果顯示：規模效率假說在台灣國際觀光旅館產業中是被支持的；以服務個人旅客為主與同時服務團體與個人旅客對獲利率有負向的影響；SARS與金融海嘯對獲利率有負向的影響。 / The dissertation is a collection of three separate but related papers which are devoted to the empirical studies of the international tourist hotel industry in Taiwan. In addition to the introduction in chapter 1, three papers are presented in chapters 2 to 4, respectively. The empirical results in chapter 2 indicate that, in the first stage, the data envelopment analysis (DEA) models without the quasi-fixed and adjusted inputs overestimate the technical and pure technical efficiencies, but underestimate the scale efficiency of international tourist hotels so that the necessity of considering the existence of the quasi-fixed input is justified. The second stage uses the stochastic frontier analysis (SFA) model to purge the effects from exogenous variables and statistical noise. The SFA results show that the exogenous variables have significant influences on input slacks and pure technical efficiency. The degree of market concentration and hotel size have positive impacts on labor, food and beverage (F&B) expense and operating expense input slacks, as well as have negative impacts on pure technical efficiency. An international tourist hotel in the resort area has negative relationships with all input slacks and a positive relationship with pure technical efficiency. An international tourist hotel participating in the international and/or domestic hotel chain has positive relationships with labor and F&B expense input slacks, but has a negative relationship with other expense. Severe acute respiratory syndrome (SARS) has positive effects on labor and F&B expense input slacks and has a negative effect on pure technical efficiency. The financial tsunami has positive effects on labor and other expense input slacks and has a negative effect on pure technical efficiency. After adjusting the variable input data from the SFA results in the second stage, the efficiency-evaluation results in the third stage show that the technical inefficiency mainly results from the inappropriate production scale. In addition, international tourist hotels have an ample space to improve their technical and scale efficiencies. The efficiency-evaluation results also show that the conventional DEA models overestimate the technical and scale efficiencies, but underestimate the pure technical efficiency of international tourist hotels so that the usage of the three-stage approach is justified. Finally, international tourist hotels which mainly receive group visitors have the worst performance. In chapter 3, the empirical results show that, in the first stage, the Malmquist index without the quasi-fixed and adjusted inputs underestimates the productivity change so as to justify the necessity of considering the existence of quasi-fixed input. After adjusting the variable input data from the SFA results in the second stage, the productivity index in the third stage shows that the initial increase in productivity has been compensated by a decrease. The productivity growth or deterioration mainly results from the technological progress or regress and the scale efficiency improvement or deterioration. The results also show that the Malmquist index with the quasi-fixed input and without adjusted inputs underestimates the productivity change. The key factors of the productivity changes estimated by the Malmquist productivity index with the quasi-fixed and adjusted inputs are significantly different from those estimated by the Malmquist productivity index with the quasi-fixed input and without adjusted inputs so as to justify the usage of the three-stage approach. Finally, international tourist hotels with mainly receiving group visitors have the better improvement of productivity. The sources of productivity changes among receiving different types of visitors are different, but the scale efficiency change plays an important role in all types. In chapter 4, the empirical results indicate that the scale efficiency hypothesis is supported in Taiwan’s international tourist hotel industry. An international tourist hotel that mainly receives individual visitors and an international tourist hotel that simultaneously receives group and individual visitors have negative impacts on profitability. SARS and financial tsunami have negative effects on profitability.

本研究欲針對我國所有縣市之地方環保機關在污染防治業務方面，縣市之間的相對績效良窳排序，鑒於多投入多產出的同儕之間相對績效的分析情境，選擇以資料包絡分析法(Data envelopment analysis, DEA)，作為本研究之主要分析方法，藉之以分析2008年至2012年5個會計年度間所出版之《中華民國環境保護統計年報》中，所揭露記載2007年至2011年5年間，有關空氣污染、水污染、廢棄物管理、環境衛生與毒化物管理等污染防治業務相關數據，此前先輔以皮爾森相關分析法，先行過濾剃除DEA效率分析所需之投入項與產出項之間，非呈正相關之數據項目。 　　分析結果發現，不同的污染防治情境有不同的特色：空氣污染無論是在空污防治效率或是空氣品質兩者排名，都顯示出鄰近縣市之間，或有相互影響排名的可能性，而其中最具影響性之環境因素之一乃每(萬)人所分配之汽車輛數；水污染防治效率排名前段班的縣市，大多在人口、工廠、車輛等環境負荷項目數量或密度上，低於全國平均，但數據也顯示環境負荷量低的縣市不一定就有能在水污染防治效率排名上擁有優勢；廢棄物管理效率排名，北部縣市居中，中部與南部區域內排名呈現M型化；環衛毒化物管理的效率排序，只有離島地區有區域性排名不佳的問題；整合上述四種污染防治效率排序後，臺灣本島東半部名次優於西半部，西半部的中部地區及其鄰近縣市的污染防治效率有普遍性不佳的趨勢，但污染防治效率的排序前後與環境品質的排名的相關性相當微弱，因此在污染防治的整體排名上的軒輊，完全不意味著當地環境品質現況之良窳。 　　在選擇投入產出項目過程中，本研究根據唐先楠(1995)與黃旭男(1996、1999)的作法，將產出根據行政機關可控制程度，粗分為兩類，可控制程度較高者，本研究稱之為「行政產出」，反之稱為「行政效果」，「行政效果」與投入資源的關係，在污染防治方面的數據上，大多呈現顯著的負相關，因此無法列入一般DEA效率分析；在DEA效率中所計之投入資源，建議採「歲出決算」方面數據，方能符合DEA投入產出項之邏輯觀－投入影響產出，反之，有鑑於預算於行政機關之編列程序，不建議採計「預算」方面的數據，恐不符合投入影響產出之因果關係，影響DEA效率分析之品質與解釋力。 / The aim of this paper is to rank the pollution prevention performance of the local environmental protection authorities in Taiwan, and ranking of the Data envelopment analysis, the solution for measure productive efficiency of decision making units (DMUs) with multi-input and multi-output. The Ranking and analysis database were 《Yearbook of Environmental Protection Statistics, Republic of China》, published by Environmental Protection Administration, Executive Yuan, published in 2008-2012, recording about pollution prevention and control business related data of air pollution, water pollution, solid waste management, environmental sanitation, toxic chemicals and so on during 2007-2011. 　　After those analyses, these results are showing some trend in different sort pollution prevention performance. About air pollution, both of the ranking for efficiency of air pollution prevention and for air quality are showing that the ranking close between neighboring counties, and one of the most probable factors is that the number of automobile vehicles been allocated for per 10,000 people. About the water pollution efficiency ranking, most of those top class cities and counties are having lower than the national average volume or density in population, factories, vehicles and other environmental load. While integration of all 4 kinds rank of efficiency of pollution prevention, the score of Eastern Taiwan is better than Western Taiwan, and those most worst ranking concentrated in Central Western Taiwan, but the rank of efficiency of pollution prevention does not mean those cities and counties’ environmental quality are good or bad. 　　In this paper, output is distinguished from the degree of control by administrative organ: if the degree is high, the output has been sorted as “Administrative Outputs”, on the contrary, the output has been sorted as “Administrative Effect”. Most of the relationship between “Administrative Effect” and input are in negative correlation obviously, so, if the output been sorted as “Administrative effect”, Most of them could not be included in the general DEA efficiency analysis. In the other hand, the input item about money, must be adopt the Final Annual Expenditure Accounts, not Budget, that make sure the causal relationship between input and output is consistent with the DEA’s assumption.

目前對於女性董事與財務績效的研究，以國外的文獻居多，台灣的研究僅有3篇，皆是以複迴歸的方式來進行研究分析，僅有一篇是針對金融業進行研究。未來全球經濟的發展，將隨著女性職場上參與程度和社經能力的提升而有所改變。而銀行業對經濟發展有密不可分的關係，故本研究以臺灣21間上市銀行2006年至2011年間的追蹤資料（即126筆樣本觀察值）來進行實證研究。採資料包絡分析法評估績效後，再以Tobit迴歸模型探討女性董監事的比例對台灣上市銀行經營績效的影響，並加入可能影響銀行經營績效的因素作為解釋變數，包括：資本適足率、逾放比率、銀行規模、政府持股比率、銀行是否加入金控、以及時間變數等因素。實證結果發現，女性董事的比例對於銀行的經營績效在統計上有負向的影響，而女性監察人的比例則沒有顯著的影響。建議末來可繼續研究女性董監事與其它產業的績效關係，以增加女性董監事與台灣產業間之關聯性的研究。 / At present, the studies of female directors and financial performances are mostly in foreign documents, and there are only three studies from Taiwan which are based on multiple regression analysis approach of research; only one of those studies focus on financial industry. The global economic development in the future will be changed along with the level of female participation in the workplace and the enhancement of their socio-economic capabilities. Moreover, banking has a close and tight relationship with economic developments. Therefore, this study was based on the traceable data of 21 listed banks in Taiwan from 2006 to 2011 (i.e., 126 sample observations) to proceed the empirical research. After adopting data envelopment analysis to evaluate the performances, it used tobit censored regression model to discuss the influence of the operational performance of listed banks in Taiwan along with the proportion of female directors and supervisors. It also added the possible factors that may affect the banks’ performance as explanatory variables including Capital Adequacy ratio, Non-Performing Loans ratio, size of banks, Public Shareholding ratio, joining in financial holding, time variables and other factors. The result of the study showed that statistically there is a negative effect to the operational performance of the banks along with the proportion of female directors; however, there is no significant impact affected by the proportion of female supervisors. In the future it suggested that the study can be continued researching about the influence of the operational performances in other industries by the proportion of female directors and supervisors in order to increase the research of the correlation between female directors/supervisors and industry performance in Taiwan.

本研究以2000年至2004年台灣上市櫃的623家電子業為研究對象，探討員工分紅制度對企業經營績效的影響。本研究採用兩階段法，第一階段，採用DEA併用單變量統計之變異數分析法(ANOVA)及無母數分析法(Wilcoxon兩樣本檢定；K-W多樣本檢定)，來驗證電子業實行員工分紅對企業經營績效的影響。第二階段，DEA併用Tobit迴歸模型，比較第一階段單變量統計檢定的研究結果。研究結果發現： (1)電子產業內有發放員工分紅者的企業經營績效顯著較低，同時電子業發放前一年度員工分紅者對當年度的經營績效為負向顯著相關。 (2)電子產業內發放員工現金紅利對企業經營績效的影響顯著高於股票紅利者，同時電子業發放前一年度員工股票紅利者對當年度的企業經營績效為負向顯著相關。 (3)電子產業內員工分紅佔公司市值比例高者對企業經營績效的影響劣於員工分紅佔公司市值比例低者，且在增加其他控制變數後，電子業發放前一年度員工分紅佔公司市值比例高者對當年度的企業經營績效為負向顯著相關。 (4)電子產業內員工分紅佔薪資比例高者對企業經營績效的影響優於員工分紅佔薪資比例低者，且在增加其他控制變數後，電子業發放前一年度員工分紅佔薪資比例高者對當年度的企業經營績效為正向顯著相關。

產業發展不僅帶來經濟效益，亦會對環境造成衝擊，是以「永續發展」成為現代產業界的發展方向，而生態產業園區即為實踐永續發展的有效途徑。在永續發展的潮流之下，世界企業永續發展委員會提出一種用來衡量經濟價值及環境影響之間關係的工具--「生態效率」，從此如何評估生態產業園區的生態效率成為近年研究的重點之一。而隨著台灣推行生態產業園區之相關政策已逾十年，產業園區之永續性亦備受關注。 然根據文獻回顧，生態效率應結合其他工具使其更有效地衡量永續性。故本研究分為兩個階段，在第一階段中，本研究建立一個以資源消耗與環境衝擊為投入項，經濟發展為產出項的DEA模型來評估台灣60個產業園區之生態效率。第二階段則為探討產業園區與城鄉環境之關聯提出五個假說，更進一步萃取出重要代表因素與園區生態效率值進行Tobit迴歸分析。 研究結果顯示，僅有15個產業園區相對具有生態效率，大部分的產業園區需要降低用電量投入來提升生態效率。本研究另提供投入項目的調整建議，以供政府未來決策之參考。此外，在第二階段分析中，發現高度城鄉支援的產業園區具有較高的生態效率，是以產業園區及地方政府應共同致力於城鄉環境的永續發展。最後，Tobit迴歸分析結果表示我國產業園區可透過創新計畫、外資引入及能資源整合來提升生態效率。 / The industrial development not only brings economic benefits, but also consumes a lot of resources and produce environmental impacts. It is the reason that the concept of “Sustainable development” has become the main idea that the industry try to observe. And the development of eco-industrial parks(EIPs) is the effective way to achieve the sustainable development. Under the mainstream, the World Business Councils on Sustainable Development (WBCSD) proposed “Eco-efficiency” which is a tool for quantifying the relationship between economic value creation and environmental impacts. Therefore, how to evaluate the Eco-efficiency of EIPs has become one of the most important topic in the research recently. In Taiwan, the policy of the eco-industrial park has implemented for more than 10 years. Likewise, the sustainability of industrial parks is worthy of our concern. However, according to the literature review, it must be coupled with other tools to make eco-efficiency become a useful tool for sustainable development. Therefore, this research divided into two stages. At the first stage, this research constructs the DEA model of output for economical benefit and input for combining resource and environment to evaluate 60 industrial park’s eco-efficiency in Taiwan. At the second stage, in order to realize the relation between the eco-efficiency of industrial park and the environment of town and country, this research raises five hypotheses. Furthermore, this research extracts important representative factors through the Principal Component Analysis(PCA), and the eco-efficiency value of industrial parks for Tobit regression analysis. According to the research results, only 15 industrial parks are efficiency. Most of parks have to reduce electricity in order to improve the eco-efficiency. And this research also provides quantitative suggestions on input items, which could be the information for decision-making in the future. Otherwise, at the second stage, it has been discovered the industrial parks under the high support of town-and-country have better eco-efficiency. Thus, environmental sustainability must be the common goal of industrial parks and local governments. Finally, according to the results from Tobit regression analysis, the result showed that it is possible to improve eco-efficiency by innovative program, foreign capital and energy resource integration.

自2008年以來，兩岸實質交流與政府政策的開放下，金融產業在多年的紅海競爭下，出現新契機。尤以2010年兩岸經濟合作架構協議（ECFA）的簽署，將金融服務業列為早收清單，使臺灣銀行業者能縮短等待期提早進入中國大陸市場開展業務。 本文以臺灣31家本國銀行（不含專業銀行及外資銀行）為研究對象，自2007至2013年為研究期間，以中介法選擇「利息支出」、「營業費用」、「存款」等3項投入變數；「利息收入」、「非利息收入」、「放款及貼現」、「投資」等4項產出變數。運用資料包絡分析法（DEA）及Tobit迴歸模型，由全體銀行、金控子銀行與非金控銀行的角度，探討兩岸簽訂ECFA對其經營績效的影響。 實證結果發現：1.銀行經營績效深受外在金融環境及規模大小影響。2.全體樣本銀行於簽訂ECFA後之平均效率不如簽訂ECFA前，惟部分銀行效率值提高。3.簽訂ECFA前非金控銀行純技術效率優於金控子銀行；簽訂ECFA後金控子銀行整體效率、純技術效率及規模效率皆優於非金控銀行。4.簽訂ECFA前後公股銀行之整體效率、純技術效率及規模效率皆優於民營銀行。 / The financial industries led to a red ocean market due to high and intensive competition many years ago. However, the relaxation of government policy of substantial cross-strait economic interactions has brought the turning point since 2008. Especially, the Economic Cooperation Framework Agreement (ECFA) between Taiwan and China was signed in 2010 and the financial service industry is covered under the Early Harvest list which can make Taiwanese bank sectors shorten the time and enter the Mainland China market early. This study is to research 31 domestic banks (exclude professional bank and foreign banks) and choose interest expense, operation expense and deposit as the three input variables and interest revenue, non-interest revenue, loan and discount and investment as output variables from 2007 to 2013. With the use of Data Envelopment Analysis (DEA) and Tobit regression mode, it explores the effect of operating performance for the banks, the financial holding banks and the Independent Banks under the ECFA. Finding: After the signing of the ECFA，the sample banks' efficiency is not as good as before the signing, but some banks to improve the efficiency. Before the signing ECFA, the pure technical efficiency of non-bank financial holding is superior than financial holding banks ; however, efficiency of financial holding banks ,including technical efficiency pure technical efficiency scale efficiency,is superior than non-financial holding banks. Overall, the performance of public financial holding banks is superior than the private banks. However, the performance of banks is impact by financial environment and the size.