本研究以 C 銀行國內分行為研究對象，選取民國110年至114年共5年資料，涵蓋182家分行，探討在獲利結構轉型趨勢下，分行經營績效之表現及其影響因素。隨著利差空間縮減與市場競爭加劇，銀行逐步由傳統以利息收入為主之經營模式，轉向發展多元化收入來源，包括手續費收入與財富管理業務，進而影響分行之資源配置與業務結構。 本研究採用資料包絡分析法（Data Envelopment Analysis， DEA）與 Tobit 迴歸模型進行分析。在第一階段中，以人事成本及存款作為投入變數，並以放款業務、手續費收入及稅前淨利等作為產出變數，衡量各分行之相對經營效率；第二階段則以分行純技術效率為應變數，並納入放款業務績效、財富管理業務表現、保險收入占比、理專人力配置及員工規模等變數，探討影響分行經營效率之關鍵因素。 實證結果顯示，分行經營效率之差異主要來自純技術效率，而非規模效率，代表影響分行績效之關鍵在於資源運用能力與業務結構配置，包括人力運用、業務推展能力及各項業務之投入產出關係，而非單純透過擴張營運規模即可提升效率。此外，放款相關業務對經營效率具有顯著正向影響，顯示授信業務仍為分行經營之核心基礎；相對而言，部分非利息收入相關業務對效率之影響尚未達顯著水準，反映其效益仍需透過規模累積或經營模式調整方能發揮。 綜合而言，在獲利結構轉型趨勢下，分行經營績效之提升關鍵不在於規模擴張，而在於強化資源運用效率與優化業務結構配置。銀行未來應在穩固放款業務基礎下，提升資金運用效率，並審慎發展非利息收入業務，以兼顧獲利成長與經營穩定性。;This study examines the operating performance of bank branches under the trend of profit structure transformation， using domestic branches of Bank C as the research sample. The study covers a five-year period from 2021 to 2025， including a total of 182 branches. With the narrowing interest margin and intensifying market competition， banks have gradually shifted from a traditional interest-based profit model to a more diversified revenue structure， including fee-based income and wealth management services. Such transformation has significantly influenced the allocation of resources and business structure at the branch level. This study employs Data Envelopment Analysis (DEA) and the Tobit regression model. In the first stage， personnel expenses and deposits are selected as input variables， while loan business， fee income， and pre-tax profit are used as output variables to measure the relative operating efficiency of each branch. In the second stage， pure technical efficiency is used as the dependent variable， and explanatory variables include loan performance， wealth management performance， insurance income ratio， relationship manager allocation， and branch size， in order to identify the key determinants of branch efficiency. The empirical results indicate that differences in branch performance are mainly attributed to pure technical efficiency rather than scale efficiency. This suggests that the key to performance lies in resource utilization and business structure allocation， including workforce efficiency， business development capability， and input-output relationships， rather than simply expanding operational scale. In addition， loan-related business has a significantly positive impact on efficiency， confirming that lending remains the core driver of branch performance. In contrast， non-interest income-related activities do not show significant effects， indicating that their benefits may require further scale expansion or operational adjustments to materialize. Overall， under the trend of profit structure transformation， improving branch performance depends more on enhancing resource allocation efficiency and optimizing business structure than on expanding scale. Banks should strengthen their lending foundation， improve capital utilization efficiency， and prudently develop non-interest income businesses to achieve both sustainable growth and operational stability.
