歷年來我國發展非常多的金融政策，為提升國內金融產業的競爭力、擴大金融市場、提高國際金融地位等。但在過去，有效提升國內金融產業的政策實屬少數。2018年提出的「金融發展行動方案」中分別針對了銀行業、證券業、保險業、金融科技四大方面著手，期望能順利整併並將國內的超額儲蓄引導到實質生產上，並期望推廣金融科技。雖然金融科技的監理沙盒目前看起來效果並非特別理想，截至今日僅通過8件。但仍有效提升了部分銀行業，整體金融產業的競爭力也有些微進步。
本文將評估「金融發展行動方案」政策對金融業所帶來的平均效果，以及對於金融產業中不同的分佈效果是否有著顯著差異。若政策對於金融保險業整體的平均是有效果的，那這些效果是否集中於否個分佈中，抑或是平均對每個分佈都受到相似程度的推動。評估我國的政策在對應不同競爭力的金融公司，所採取的措施是否有用。因此本文採用 Chen (2020) 提出的分佈組合控制法，透過將資料區分出不同的分位數分佈，針對每個分佈觀察政策的效果反應。此方法能夠避免在估計時遇到不同產業間不同分佈下的異質性，且能解決組合的不良匹配問題。
本篇以 ROA、ROE、EPS 三種指標衡量產業競爭力。本篇是我國目前首篇透過分佈組合控制法，觀察政策對於整個產業中不同分佈的影響。ROA 的研究結果呈現出，政策對於位於 0.7 分位數以上具有較高競爭力的公司是有正面幫助的，但對於競爭力較低者則沒有明顯成效。而 ROE 的結果則呈現，對於整體金融產業，此政策並未能有效幫助金融保險業提升競爭力。最後 EPS 的結果亦呈現，此政策對於金融保險業未有顯著影響。不過文獻也指出 ROE 與 EPS 這兩項指標相對 ROA 而言較不適用。
根據 ROA 結果顯示政策對於增加中小企業放款與放寬放款限制的措施，我國銀行對中小企業的放款明顯成長且品質良好，逾放比越來越低，各方面都對 ROA 有著直接的正面影響。不過可能因為我國在金融科技研發方面的限制仍偏高，且時間成本也大，使得許多公司在這方面的成長有所阻礙，可能也是因此使得相對競爭力不高的公司的成長動力不足。而 ROE、EPS 等可能因為前幾年的金融弊案的影響，以及那幾年許多銀行為提升風險承擔能力，因此選擇保留盈餘而未給予股東但這些都含蓋在淨值上，使得 ROE、EPS 等下降，雖對 ROA 有影響但 ROA 的下跌幅度比 ROE、EPS 要來得低很多。

Over the years, our government has adopted lots of financial policies to enhance the competitiveness of the domestic financial industry, develop the financial market. But in the past, the effective policies of improving the domestic financial industry could be counted on one's fingers. The action plan for financial development announced by the Financial Supervisory Commission in 2018,they hoped to manage the financial flow from domestic excess savings to actual production.To measure the action plan for financial development, the study adopts the distribution synthetic control method (DSCM) proposed by Chen (2020), which distinguishes different quantile distributions of data, and observes the effects and responses of the plan for each distribution. The study also explores that if the plan is effective for the financial industry on average, whether these effects are concentrated in each distribution or discrete and uniform in each distribution. We use ROA, ROE, and EPS to measure industrial competitiveness in the study, which is the first in the country to observe the effects of the plan on different distributions of the financial industry with the DSCM method. First, the empirical results of ROA show that the plan is beneficial to the companies with higher competitiveness which above the 0.7 quantile. Second, the empirical results of ROE show that the financial industry has not benefited from the plan. Finally, the results of EPS also show that the plan has no significant effects.

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