信合社改制為商業銀行後，面臨種種經營管理上的問題。各銀行紛紛參考國外金融機構進行組織改造仿效，使得過往「全功能分行制」組織，轉化為「區域中心制」。 本研究以華泰商業銀行（Ｈ銀行）為主要研究對象，該行於民國94年底組織改造為「區域中心制」，本研究首先以財務比例分析，分二階段：第一階段為－民國91-94年，組織改造前為「全功能分行」。第二階段為－民國95-98年組織改造後為「區域中心制」，觀察改制為「區域中心制」經營績效是否好轉？或與同樣為信合社改制之商業銀行比較，二個時間階段經營績效是否優於同業？第二，利用資料包絡分析法（Data Envelopment Analysis, DEA），比較同為信合社改制之商業銀行，華泰銀行經由組織改造－變更為「區域中心制」後是否變得更有效率。 本研究結論在財務比例分析下，以同業相對比較性，華泰銀行實施區域中心制後，的確能有效提高該行經營效率。在資料包絡分析法下，該行在改制為區域中心制後，其在98年經營效率值、技術效率與規模效率值均達到最高，表示投入與產出之運用達到最佳化，顯示出其處於最適生產規模階段，並相對同業有效率。The commercial bank faced various managing difficulties after reforming from credit cooperative. Since taking reference from foreign financial institution, each bank successively transforms “Branch System” organization into “Regional Operation Center System”. This study aims to take Hwatai Bank (H bank) as an example – the organization which turns into a “Regional Operation Center System” at the end of 1995. This research first analyzes its financial indicators and compares two stages, the Branch System before transformation in 1992~1995 and the transformed Regional Operation Center System in 1996~1999. In the same research, we also examine its performance results with other transformed commercial banks. Secondly, it illustrates the differences between H bank’s efficiency after reorganized to “Regional Operation Center System” and other banks by using Data Envelopment Analysis, DEA method. This research concludes that in terms of financial indicators analysis, H bank effectively improves the business efficiency after implementing the Regional Operation Center System compared with relative counterparts. In addition, under the the method of DEA, the result of its achievement on reaching to the highest business, technological and scale efficiency in 2009 shows its optimized application and relative efficiency compared to any other banks.
