績效是評估一間公司成功與否的基本指標，對於銀行來說也是一樣。銀行在金融體系中扮演重要的角色，其績效評估被作為重要的決策工具。本研究目的為評估寮國商業銀行自2017至2021年的績效，從銀行公開的財務報表、季度報告及年度報告中蒐集二手資料。並使用 STATA軟體對於數據利用描述性、關聯性、迴歸等統計方法來查驗。從分析結果可以顯示出銀行的規模，以及不同變量對於盈利能力的影響程度。基於實證研究得出的結論是資本充足率和盈利質量與銀行績效有極強且有利的關聯性。

Evaluation of the company’s financial performance is an essential sign of success, especially in the banking sector. Banks are crucial elements of the financial system, and performance assessment is crucial as a tool for decision-making. This study’s objective is to assess the commercial banks’ performance in Laos from 2017 to 2021. Secondary information is taken from banks’ publicly accessible financial reports, quarterly reports, and annual reports. Descriptive, correlational, and regression statistics were used to examine the data. The impact on bank performance is revealed using regression analysis. The empirical result shows the bank’s position and the association of each variable with bank profitability. Based on the empirical result, the study draws the conclusion that capital sufficiency and earning quality have a strong favorable link with bank performance.

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