| Summary: | 碩士 === 朝陽科技大學 === 財務金融系碩士班 === 94 === The research took the fourteen financial holding companies in Taiwan from 2003 to 2005 to be the samples, and adopted the intermediation approach to choose the variables—taking the fixed assets, the financial business cost, and the salary expense to be the input variables, and taking the total investment, the business income, and the interest income to be the output variables. First of all, to analyze from the viewpoint of the cross section, apply the CCR and BCC modes of the data envelopment analysis to measure the financial achievements of the fourteen financial holding companies in Taiwan, and get the technical efficiency, the pure technical efficiency, and the scale efficiency. Then to analyze from the viewpoint of the vertical section, do the comparison and analysis with Common Wealth Magazine’s each financial evaluation index for the financial holding companies, discuss the trend and relationship within, and do the appraisal, comparison, and analysis aiming at the category of the business principal part of each financial holding company.
The evidential results of the cross section analysis: I applied the CCR and BCC modes of the data envelopment analysis to measure the financial achievements （on the technical efficiency, the pure technical efficiency, and the scale efficiency） of the fourteen financial holding companies in Taiwan in 2003, 2004, and 2005. The research induced each financial holding company to define the efficiency unit, and provided the suggestion of improving the efficiency.
The evidential results of the vertical section analysis: Through the comparison and analysis with each financial index, the research found that, if taking the total assets, the capital, and the total stockholders’ equity to be the indexes of differentiating the business scale of the financial holding companies, the business scale was not the factor that affected the financial achievements. However, if inspecting them with the financial indexes of the profitability of return on asset, return on equity, and net profit after tax, the research discovered that the business achievements and the profitability had the positive correlation.
Furthermore, to divide the business principal parts of financial holding companies into four categories to do the achievements evaluation, comparison, and analysis, the discoveries are as follows: as a whole, the financial holding companies that took the insurance industry as the business principal part had the best average efficiency value in the three years; the financial holding companies of other business principal parts （such as the industrial banks, and the bills finance industry） were the second place; The financial holding companies that took the business bank as the business principal part were the third place; the performance of the financial holding companies that took the securities industry as the business principal part was the worst.
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