本研究目的探討央行調整利率對銀行淨利差和獲利能力的影響，再進一步探討影響銀行經營績效主要因素為何。本研究以2006年第1季至2016年第2季共42季前29家商業銀行為樣本，並以央行重貼現率作為主要變數進行實證研究，結果發現央行調整重貼現率對銀行淨利差與獲利能力皆呈顯著正相關，意即央行調高利率會增加銀行存放款利差及提高獲利能力，表示雖然銀行近年來積極轉型為綜合銀行，將收入聚焦在手續費收入這塊，但利息收入仍為主要收入來源，故利率的調整還是會顯著影響銀行獲利。

The purpose of this research lies in exploring Central Bank interest rate adjustment’s impacts to banks’ net interest margin and profitability; furthermore, it discovers major factors that influence banks’ business performance. This research uses the first quarter of the year 2006 to the second quarter of the year 2016, a total of 42 seasons, and 29 commercial banks as its behavior sample. The result shows that, Central Bank rediscount rate adjustment has a significant positive correlation to banks’ net interest margin and profitability; which means, if Central Bank increases interest rate, it would increase banks’ interest rate margin and profitability. This also shows that, although in recent years banks have played an active role of transforming into Universal Bank, still income will be focused on transaction fee, majority income will be generated from interest income; hence, adjustment of interest rate will still significantly affect banks’ profitability.

網站:
金融監督管理委員會銀行局：http://www.banking.gov.tw/ch/index.jsp
中華民國中央銀行全球資訊網：http://www.cbc.gov.tw/mp.asp?mp=1
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