資料包絡分析法乃是利用數學規劃模式求取決策單位之相對效率，故本研究針對本文針對競爭激烈之金控環境下,14至15家金控子銀行進行推估其經營效率。 銀行經營效率評估，主要以財務比率法、資料包絡法及隨機生產（或成本）邊界法。財務比率法大多利用單一投入與產出之比值，不符合生產函數之理論架構；DEA已經針對投入與產出之關係，作一嚴謹的分析，而能推估數個投入與產出之效率指標，此一效率指標，較能評估各廠商之經營績效。本文運用Farrell對於多項投入及多項產出效率衡量的概念，去推估各金控子銀行從1999年至2004年的經營效率，並建議這些銀行如何去配置最佳技術效率組合。 本研究的結論得出公營金控公司子銀行的績效不如民營金控子銀行來的佳。且金控公司子銀行未來應加強創新，增進風險管理的能力，促使銀行、證券及保險平台的結合，以便提高競爭力。 / Data Envelopment Analysis (DEA) is a mathematical programming approach to accessing relative efficiencies within a group of Decision Making Units (DMUS). therefore this research controls the environment in view of this article in view of the competition intense gold next the bank to carry on,14 to 15 Financial company bankings pushes estimates its management efficiency. 　　The bank management efficiency appraised, mainly by Financial Ratio Approachs, Data Envelopment Approachs and The Stochastic production (or cost) Frontier Approachs. The financial ratio Approachs mostly uses the sole investment with to deliver the ratio, does not conform to theory of overhead construction the production function; DEA already aimed at the investment with to deliver the relations, made a rigorous analysis, but could push estimates several investments with to deliver the efficiency target. This efficiency target, comparatively can appraise management achievements various merchants. This article utilizes Farrell delivers the efficiency weight regarding many investments and many items the concept, pushes estimates various Jin K'ungtzu the bank from 1999 to 2004 management efficiency, and suggested how these banks do dispose the best technical efficiency combination. 　　This research conclusion obtains the public-operated gold to control the company sub- bank the achievements to be inferior to privately operated Financial company bankings comes good. Also the gold will control the company sub- bank future to be supposed to strengthen the innovation, will promote the risk management the ability, will urge the bank, the negotiable securities and insures the platform the union, in order to enhancement competitive ability.

本文探討我國銀行業執行盈餘管理的動機、工具及經濟後果。其中本研究以增額稅負的角度去探討銀行從事盈餘管理的經濟後果，本文就經濟後果的部分主要是以稅負的角度出發，是否銀行會因為盈餘管理而產生稅負成本為主要探討方向。　　 就資本市場動機部分，本文發現上市櫃銀行確實較公開發行銀行偏好小額正盈餘變動，也就是上市櫃公司由於資本市場的壓力而有盈餘管理的行為存在。接著本文設計兩個銀行業盈餘管理工具之估計式：將壞帳提列及出售票券損益之非權衡性因素，各自建立一迴歸模型，做為本研究捕捉銀行業盈餘管理的工具與金額，本文結果未能發現我國上市櫃銀行在從事盈餘管理行為時，有所謂增額稅負效果的證據。 / This study investigates the motivation, tools and economic consequences of earnings management of bankings. In particular, the main issue of this study is to investigate whether incremental tax is the economic consequences of bankings conducting earnings management. My results show that the listed bankings that issue the stocks in securities exchange markets have stronger earnings management. In other words, listed bankings will conduct earnings management to alleviate the pressure from the capital markets. Furthermore, this study also find two estimated equations of the tools of earnings management of the bankings: (1) discretionary loans provision and (2)discretionary gain and loss on sale of securities. I find no evidence to claim there are tax costs for the bankings engaging in earnings management.

Dissertation purposes Analysis of electronic banking concerning the pricing policy of Czech banks. The banks with long-term history are compared with "new" banks that are still not so stabilized on the market. The dissertation is focused especialy on the monthly fee that the client has to pay when using the services of these banks. Methods Presentive analysis is used in all of this dissertation which interprets data obtained by an interview and bank's databases. Comparative method is used in the analytical section to clearly interpret processed data. Results The comprehensive analysis of six Czech banks and it's pricing policy of electronic banking is the outcome of the dissertation. The conclusion and data interpretation can be used for the clients when choosing a new bank. The analysis is based on the monthly fee that the clients have to pay in every selected bank with respect to their requests.