台灣已成立的十四家金融控股公司，絕大部份均設有子銀行，而在金控公司的成立過程中，主要也是以銀行做為引領整合購併的事業單位。本研究希望了解金融控股公司的多角化程度，是否真能影響或提升其所屬銀行的經營績效？亦或銀行是否會因為成立或加入金控公司後，致使業務過於繁雜，管理負擔增加而造成績效降低？這都是身為銀行從業者所關心的重點。
研究目的主要有下列三點：一、藉由分析各類財務指標及報表，來比較金融控股公司銀行與非金融控股公司銀行在市場、營運及財務等三類經營績效變數是否有所差異。二、利用廻歸分析來探討金融控股公司的多角化程度，是不是造成金控銀行與非金控銀行在上述三類經營績效有所差異的重要因素。三、依據上述的分析結果，提出說明和建議，以做為其它銀行或金融機構進行整併或改變經營策略時的參考和運用。研究對象是以財政部金融局登記在案的45家台灣本國銀行為研究的主體，希望能透過本次實證來一窺多角化程度與銀行經營績效關係的全貌。
研究結果顯示，金控公司的多角化程度，與所屬銀行的市場占有率、固定資產週轉率、總資產週轉率、速動比率、流動比率具有顯著的正向關係，而與營收對總資產比率、營業成本比率、自有資本比率具有顯著負向關係，表示金控銀行的體質較為健全、信用評等良好、具規模經濟效益，然而資產使用效率仍需改善。

Due to financial liberalization, internationalization and conglomeration of financial institutions in recent years, conglomerated merger and acquisition becomes the tendency and forms 14 large financial holding companies in Taiwan. Most of them have their own subordinate banks, and those banks are also the principal part of financial institutions.
In this study, we develop a set of hypotheses concerning relationships between diversity of financial holding companies and the performances of subordinate and independent banks. After collecting data from 14 financial holding companies and 45 banks, we use ordinary least squares estimator (OLS) by E-views to investigate these hypotheses. It demonstrated that the diversity level of financial holding companies were significantly associated with banks’ marketing synergy, operational synergy, and financial synergy, such as market share, the ratio of operating cost, fixed assets turnover, total assets turnover, acid-test ratio, and current ratio. Finally, we conclude with a brief discussion of the interpretation and implications of the results in the both contexts of financial industry and Hua-Nan bank.

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