商業銀行人力資源管理績效評估－操作效率 V.S. 市場效率

Abstract

The moves taken by the government recently in releasing financial control to meet with the challenges of financial liberalization and these resulted in extreme competition among commercial banks. Under the keen competition environment, in order to attain production efficiency, commercial banks have to consider and offer their services and commodities that will maintain their profitability and solve the problem of operation strategies. The operations of commercial banks can have the efficiency promoted through consolidation of business management procedures and corporate functions and to financial industry with knowledge service industry characteristics, the operation needs particularly the injection of human resources to carry out related business, and the accumulation and structuring of human resources related activities are of human resources management features and can bring commercial bank with intangible human capital. However, intangible assets are characterized with difficulty in measure. Since Bassi & Van (1999) presented method of measuring intangible capital, scholars’ literatures shifted their attention on intangible asset from the definition and method of measuring to the management of intangible asset gradually, which became intangible capital of creating business value. Expenditures on human capital management activities should have been valuable intangible asset, but as constrained by accounting practices, the expenditures were treated as expense. This article is to emphasize on converting these expenses into capital and consider the effect of the increased capital to business operating efficiency. Therefore, we placed the human resources management activities of financial industry as intangible asset and to capitalize them to reflect the human resources management activities in the production process. Seiford and Zhu (1999) proposed a operation process of commercial bank in the perspective of creating market efficiency of business and with input-output productivity or efficiency theoretical model, incorporate the effect of corporate management of intangible assets to actually the scientific data of the difference. This research design is based on the operation process of Seiford and Zhu (1999) and took the adjusted intangible assets as one of the inputs to conduct efficiency analysis of commercial banks in Data Envelopment Analysis (DEA), and determine the effect of the adjusted intangible assets on the operational efficiency and marketability efficiency in the production process of commercial banks. In order to demonstrate the influence of intangible asset – human resources management activities on production efficiency, the empirical research divide the results into Guidepost Group and Contrast Group for convenient in comparison and analysis. The Guidepost Group has total asset as input item of production process and the Control Group divides total asset into tangible asset and adjusted intangible asset, and takes the two assets as inputs. Further, this research takes commercial banks in Taiwan area as the samples and the observation period is between 2002 and 2007. DEAP Version 2.1 Software is employed to obtain the input oriented single period production efficiency and Malquist Index (MI) of Guidepost Group and Control Group under Data Envelopment Analysis (DEA). In addition to study in detail the difference of efficiencies at different stages of different groups, the empirical results of the two groups are analyzed to reveal the effects of human resource management activities on the production efficiency of commercial banks. Through empirical analysis, we have come to conclusion that it is understood that by inputting in human resources management activities, banks’ operation efficiency can be raised and the operating revenue can be increased, and under varying scale, human capital can also lead the operation flow smoother and improve he scale reward to the best condition. Also, it is found that under different environment and conditions, banks inputs of human capital can greatly improve individual bank operation efficiency and marketability efficiency and maintain the market competitiveness.