本研究主要探討金融業客戶申訴情形與經營績效之間的關聯性，並進一步比較公股銀行與民營銀行在客訴管理與績效表現上的差別。本研究自臺灣經濟新報資料庫選取2015年至2024年間的財務資料，及自金融監督管理委員會與財團法人金融評議中心蒐集之客訴資料作為實證分析數據，並以資產報酬率作為經營績效之衡量指標。
本文研究結果顯示，銀行客訴與財務績效之關係並非單一方向，且其影響效果會因銀行屬性不同而呈現異質性。相較於民營銀行，公股銀行之績效對客訴變動之負向影響較為顯著，顯示其在既有治理架構與政策角色下，客訴事件較容易反映於經營績效。整體而言，本研究結果支持將客訴視為反映銀行服務品質與治理能力的重要非財務指標，並指出銀行屬性差異在客訴影響績效之關係中扮演關鍵調節角色。
本研究透過整合客訴資料、銀行財務績效指標與銀行屬性進行實證分析，彌補既有文獻在客訴與績效關係探討上的不足，並為金融機構優化客訴管理制度與服務治理提供實證依據。

This study examines the relationship between customer complaints and bank performance, with a focus on differences between government-owned and privately owned banks. Using financial data from the Taiwan Economic Journal (TEJ) and customer complaint data from the Financial Supervisory Commission (FSC) for the period 2015–2024, return on assets (ROA) is employed as the performance measure.
The empirical results indicate that the relationship between customer complaints and financial performance is not unidirectional, and that the effects vary according to bank ownership structure. Compared with privately owned banks, the performance of government-owned banks exhibits a more pronounced negative response to changes in customer complaints, suggesting that these banks tend to face higher governance-related and operational pressures when responding to customer complaints. Overall, the findings support the view that customer complaints serve as an important non-financial indicator reflecting banks’ service quality and governance capacity, and that differences in bank ownership play a critical moderating role in the relationship between customer complaints and performance.
By integrating customer complaint data, bank financial performance indicators, and bank ownership characteristics into a unified empirical framework, this study helps address gaps in the existing literature on the relationship between customer complaints and bank performance. The results also provide empirical evidence that may assist financial institutions in improving complaint management mechanisms and service governance.

金融監督管理委員會https://www.fsc.gov.tw
金融監督管理委員會銀行局https://www.banking.gov.tw
財團法人金融消費評議中心https://www.foi.org.tw
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