The Application of Data Envelopment Analysis in Conjunction with Financial Ratios for Bank Performance Evaluation
本文展示了将数据包络分析与财务比率结合使用的方法，帮助台湾银行监管者区分高效与低效银行，并洞察与财务运营决策相关的多个维度。
While financial ratios are currently the method most often used to evaluate a bank's performance, there is no clear-cut rationale which would allow one to acquire a composite score on the overall financial soundness of a bank. This paper demonstrates the application of DEA (Data Envelopment Analysis) in conjunction with financial ratios to help bank regulators in Taiwan not only to distinguish the efficient banks from the inefficient ones but also to gain insight into various financial dimensions that somehow link to the bank's financial operational decisions.