本研究旨在探討台灣銀行業面臨低利率環境對其非利息收入的影響，並蒐集2010年第一季至2017年第三季共21家本國銀行作為樣本。實證研究顯示，存放款利差的降低對銀行非利息收入有顯著負向影響，尤其非金控旗下的銀行受影響程度更甚。當我們進一步考慮金融機構獲利來源是否以銀行為主體時，發現存放款利差的降低對銀行非利息收入亦有顯著負向影想，且此影響在以銀行為主要獲利來源的金融體系中更甚。顯示本國金融體系在低利率環境下，金控銀行的非利息收入相較而言受到影響程度較低。

This paper discusses the impact of the low interest rate environment on non-interest income in Taiwan's banking industry, by conducting a sample of 21 domestic banks from the first quarter of 2010 to the third quarter of 2017. Empirical result shows that the decrease in net interest spreads has a significant negative impact on banks’ non-interest income, particularly among banks without controlled by Financial Holding Companies. When we further consider bank-based financial institutions, it is found that the decrease in net interest spreads also has a significant negative impact on banks’ non-interest income. Moreover, this effect is stronger in bank-based financial institutions. The implication of the overall results is that non-interest income from banks controlled by financial holding companies are less affected under the low interest rate environment.

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