| Summary: | 碩士 === 東吳大學 === 經濟學研究所 === 86 === The relationship of the efficiency and the risk management at the credit unions, the folk bank-like organizations in Taiwan, are described in this dissertation. the efficiency of the credit union was measured by use of financial ratios. Kinds of financial ratios in the bank alarm system are stand for the risk of the credit, the risk of floating, and the risk of the asset as well as the involvement by the local political powers. I try to understand the obvious characteristics of these parameters by use of the Spearman‘s Rank Correlation Test.
The management efficiency of the credit union was measured by the asset earnings ratio and Ratio of surplus to the total income. The over loan ratio, Ratio of the deposit to loan and Ratio of the margin to the total deposit are stand for the credit risk, floating risk and asset risk, respectively. I resolved the relationship of data collected from 1994 to 1996, in the meanwhile, wanted to indicate the obvious characteristics by use of Spearman‘s Rank Correlation Test. Otherwise, I divide the Taiwan area to eight regions including Taipei, Kaoshung, Taichung, Chai-Yi, Tainan, Hsingchu, Junghua, and other counties. By analyzing these eight separate groups, I can realize the characteristics of these credit organizations in different regions. I conclude the features in following:
1. The over loan ratio is gradually increased by years, but the asset earnings ratio is oppositely reduced.
2. Ratio of the deposit to loan is lower than the general bank system is due to the environment of the management and the restriction of the law. The ability of the asset management is also worse. The floating risk is lower but has reduced the earning capacity.
3. Large numbers of the credit unions can not attend the standard ratio of the margin to the total deposit justified by the law. The asset of these organizations is too low to overcome the lost. It is difficult to last the business of the organization forever maintenance.
4. According to the results of the related parameters, it is more obvious for the relationship of the over loan ratio and management efficiency.
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