本文主要貢獻是提供現代的銀行經營管理者，一套實用性的經營績效評估方法。本文結合財務比率法與資料包絡分析 (data envelopment analysis； DEA) 模型，來整合評估銀行業的經營績效。俾綜合考量實際的財務比率佳，與學理的數學規劃結果，以得出兼顧理論與實務涵義的績技數值。其中銀行經理人對主要績技評估項目的專業意見，更能反映出該銀行的經營重點方向，即賦予績效評估時各主要項目的不同權數。估計結果顯示，僅以DEA方法直接選用17種財務指標，得出的技術效率值 (平均值為0.997)；與融入銀行專家判斷的先驗資訊後，所得出的後驗技術效率值 (平均值為0.780)，二者間存在顯著差異。此顯示出銀行因應市場資金變動所作出經營策略後的技術效率，與單以DEA模式所得出之技術效率值之間有明顯差距。

The main contribution of this paper is to provide an overall, agreeable bank performance evaluation method for bank managers. We combine with data envelopment analysis (DEA) method and financial ratio indicators in order to integrate the evaluating approaches from the theoretical and practical angles. Among this, the opinions of bank mangers, which reveals the characteristics and the current operating directions of various banks, is to generate a posterior technical efficiency. The empirical results indicate that the posterior measurement differs from the original DEA efficiency scores and/or financial ratios, which in turn indicates that we can have another alternative to measure bank efficiency by applying the methodology of Bayesian concept.