因為銀行家數過多(西元2012年底，台灣共有38家本國銀行及30家外國銀行)，目前台灣銀行業面臨激烈競爭，每家銀行產品相近，利差與所收取之手續費皆低。為了突破這種困境，台灣的銀行業必須增加收入來源，國際金融業務分行 (Offshore Banking Units) 即是台灣的銀行可以利用之業務。
本研究欲找出於西元2000年至2012年，影響台灣國際金融業務分行獲利能力之因素。本研究使用最小平方法 (Ordinary Least Squares) 及其他計量經濟檢定方法探討部分總體經濟因素、美國量化寬鬆政策以及台灣金管會開放國際金融業務分行承作人民幣貸放業務後，對台灣國際金融業務分行獲利之影響。
本研究發現，“人民幣貸款基準利率”、“台灣銀行業外幣放款餘額”、“美國第一次量化寬鬆”以及“金管會開放國際金融業務分行承作人民幣貸放業務”等，對台灣國際金融業務分行獲利能力有正向之影響。其中，“金管會開放國際金融業務分行承作人民幣貸放業務” 對台灣國際金融業務分行獲利能力有正向且顯著之影響。

Banks in Taiwan now face strong competition because there are too many banks (38 domestic banks and 30 foreign banks by the end of the year 2012); the products of each bank are quite similar, and the interest rate spread and fees charged are low. In order to break through this predicament, Taiwanese banks need to widen their sources of profits, and the Offshore Banking Unit (OBU) business is something Taiwanese banks can take advantage of.
This research is an attempt to determine what factors affected the profitability of Taiwan’s OBUs during the years 2000 to 2012. This research uses Ordinary Least Squares and other econometrics testing methods to investigate whether some macroeconomic factors, Quantitative Easing policies and the launch of policy allowing banks to lend renminbi loans using OBUs had an impact on OBU profitability.
This research finds out “The lending rate of China”, ”The remaining lending balance in foreign currencies”, ”QE1” and ”The launch of policy allowing banks to lend renminbi loans using OBUs” have positive effects on OBU’s profitability. And among them, ”The launch of policy allowing banks to lend renminbi loans using OBUs” has not only positive but also significant effect on OBU’s profitability.

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