自2001年6月金融控股公司法施行後，至今5年內已有14家金控公司先後成立。因國內的金融產業將近有70%由金控公司所掌控，故金控公司應有一衡量的機制來作為顧客與政府的參考。因此，本研究利用18項財務比率變數，以因素分析法分成四項獨立綜合指標與加權之整體綜合指標來分析14家金控公司的財務績效，並使用一階段抽樣法結合多重比較程序，分別對與最佳金控公司及全體平均之金控公司作比較。由上述研究方法與資料分析得知：在四項獨立綜合指標中，中華開發金融控股股份有限公司與國泰金融控股股份有限公司為14家金控公司中財務績效最好的金控公司；而在整體綜合指標中，國泰金融控股股份有限公司與新光金融控股股份有限公司的財務績效則在全體平均金控公司之上。

　　After the Legislative Yuan passed the Financial Holding Company Act in June 2001, 14 Financial Holding Companies (FHCs) were established in the last 5 years. The FHCs dominate nearly 70% of Taiwan financial industry, and it should have an evaluation mechanism as a reference for customers and government. Therefore, in this study, we try to utilize 18 financial variables to reduce them to 4 individual financial indices by factor analysis and an overall index by weighting the 4 already derived indices to analyze the performance of the 14 FHCs. A single-stage sampling procedure scheme is used to compare individual FHC with the best performance of FHCs and with the average performance of FHCs, respectively. Our study revealed that the best FHC in terms of 4 individual indices were China Development Financial Holding Corp. and Cathay Financial Holding Co. and the Cathay Financial Holding Co. and Shin Kong Financial Holding Co. were better than the average of FHCs in terms of the overall index.

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