為延伸臺灣金融業的觸角，逐步形成金融服務圈，金管會積極推動金融業亞洲布局，以掌握亞洲市場發展契機，並分散市場風險，同時進一步在地服務臺商，拓展區域市場，進而協助亞洲經濟發展，主管機關更以「亞洲杯」來形容這項政策。因此本研究採用2010年第一季至2016年第三季國內二十家銀行的海外分行經營成效與母公司合併財報資訊，建構一組Balanced panel data，並以CAMEL指標及成長性來建構模型的獨立變數，再以固定效果模式來估計迴歸模型。實證結果顯示銀行參加亞洲杯和海外分行的擴展與營收並不能使母公司的業績顯著改善。然而，我們可以發現，通過投資海外人力資源，可以使整體公司績效有更好的提升。這意味著如果台灣銀行業者希望在“亞洲杯”中獲勝，那麼專注於海外人才招聘可能會有所幫助。

To extend the range of Taiwan's financial industry and gradually form a financial service circle, the Financial Supervisory Commission (FSC) is currently actively promoting the financial sector in Asia to master the development of the Asian market contact. In particular, the FSC called this policy as “Asian Cup” tournament. This thesis constructs 540 firm-quarter observations of balanced panel data by integrating quarterly bilateral financial statement of overseas branches and parent companies in 20 domestic banks from Quarter 1, 2010 to quarter 3, 2016 and incorporate independent variables by CAMEL standard and growth. We use fixed effect to estimate the model and the research is focus on the relationship between the overall performance and internationalization of Taiwan’s banking industry. The result shows that the attendance of the Asian Cup tournament and overseas income does not make the parent company's business performance significantly improved. However, we can discover that it can bring parent company a better performance by investing overseas human resources. It implies that if Taiwanese banks want to win in the “Asian Cup” tournament, focusing on overseas talent recruitment could be helpful.

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