隨著中國大陸2001年加入世界貿易組織逐步開放金融服務業以來，外資銀行無不爭先進入這個僅次於美國的第二經濟體搶食大餅，但外資銀行盈利表現仍較本土陸銀遜色，究其原因主要乃是外資銀行通路不若陸銀普遍。台灣自2010年與中國大陸簽訂《海峽兩岸經濟合作框架協議》以來，至2013年6月底止台資銀行已有10家在陸設分行，為加速台資在陸布局，解決據點不足之問題，以參股之形態將可快速獲得陸銀已普設據點及深耕原有客戶之好處。 在承作業務限制、營運風險以及持股比例等因素考量下，本文以城市商業銀行作為研究對象，試圖探究城市商業銀行經營績效之影響因素，以作為台資銀行參股陸資銀行之參考。本研究蒐集2006年至2011年中國大陸地區城市商業銀行相關財務資料，共計398個樣本，先以資料包絡分析法求得各城市商業銀行效率，再以Tobit模型進一步分析影響其效率之因素為何。實證發現，地方首長任期年數、資產規模、權益資產比及地方生產總值皆對城市商業銀行經營效率有顯著正向的影響。而壞帳率則對城市商業銀行之經營績效有顯著的負向影響。 另外我們亦加入了城市商業銀行所在地區及時間二個虛擬變數，發現位處沿海地區亦較內陸地區經營績效為高，而在2006年至2011年之觀察期中，城市商業銀行經營效率有相較於前一年，越來越低之趨勢。 / Since China has joined the World Trade Organization and has opened financial market from 2001, foreign banks strive to enter the second largest economic system. However, the performance of foreign banks is not as well as China’s banks because service network of foreign banks in China is not widespread. Investing China’s local banks directly becomes the most efficient method to get service network rapidly and serve local customers deeply. This research seeks determinants of performance efficiency of China’s city commercial banks and to be an useful reference of investing China’s banks for Taiwan. The research collects relative financial data of China’s city commercial banks from 2006 to 2011, including 398 samples. In addition, it uses DEA to get efficiency of every city commercial banks, and then analyzes what the determinants are through Tobit model. Evidence shows that governor’s tenure, scale of asset, equity-asset ratio, and GDP all have positive effect on performance efficiency of China’s city commercial banks; however, bad debt ratio has obviously negative effect on the performance efficiency of China’s city commercial banks. Moreover, we find that the offshore banks are normally inefficient than inbound banks. In addition, during 2006 to 2011 the efficiency of China’s city commercial banks show a descending trend.