隨著金融數位化發展，科技已逐漸取代了以往金融業人工處理的例行性作業，而近年來，科技的發展已不僅僅是如此。電子支付、區塊鏈、大數據分析、雲端技術、人工智慧等創新的金融商品和不同於傳統的商業模式正在重塑金融結構。但銀行數位轉型並非一蹴可幾，而是需要投入大量資金和科技人才培育，而銀行唯有透過數位轉型達到彈性且快速部署，才能提升數位競爭力及永續運作。以目前的趨勢來看，數位創新與轉型不再是可有可無的選項，而是勢在必行的趨勢。
本研究以2016年至2023年台灣上巿銀行為樣本進行分析，並以數位帳戶每年開戶數及每年金融專利取得數做為各銀行數位發展指標，透過最小平方法(OLS)迴歸分析驗證銀行數位發展對財務績效的影響，並進一步驗證新冠疫情(Covid-19）發生，對銀行數位發展及銀行財務績效間的關係是否有強化效果。實證結果顯示，銀行數位發展與財務績效未呈現顯著相關，而新冠疫情(Covid-19）的發生對銀行財務績效有顯著負相關，但與銀行數位發展不具相關性。
雖然銀行數位發展在投入時需要大量挹注資金，卻可能在短期內無法得到實質財務績效的回饋，但以長遠的營運計劃眼光來看，卻也是不得不走的一條路；期望金融業能清楚轉型的目標、找出屬於自己的的金融轉型方式，才能取得銀行的獨特價值。

With the development of financial digitization, technology has gradually replaced the conventional manual operations in the financial industry. Judging from the digital development trends in recent years, digital innovation and transformation is no longer an optional option, but an imperative trend.
This study uses Taiwan's listed banks from 2016 to 2023 as a sample for analysis, and uses the annual number of digital account openings and the annual number of financial patents obtained as the digital development indicators of each bank, and verifies the bank through least squares method(OLS) regression analysis The impact of digital development on financial performance, and further verify whether the outbreak of Covid-19 has a strengthening effect on the relationship between bank digital development and bank financial performance. Empirical results show that there is no significant correlation between bank digital development and financial performance, while the occurrence of the new coronavirus epidemic (Covid-19) has a significant negative correlation with bank financial performance, but has no correlation with bank digital development.
Although the digital development of banks requires a large amount of capital when investing, it may not be able to obtain real financial performance feedback in the short term. However, from the perspective of long-term operating plans, it is still a path that must be taken. It is hoped that the financial industry can clearly understand the goals of transformation and find its own financial transformation methods in order to obtain the unique value of banks.

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