近年來，政府積極推動金融自由化與國際化，陸續開放民營銀行的設立、准許外國銀行來台設立分行，大幅放寬對金融業務的限制。本文以1991年頒定信託投資公司改制商業銀行辦法後，通過改制的商業銀行為主要研究對象，期望針對己改制的信託投資公司衡量改制後的續效良窳，協助管理者發現營運上之問題癥結，並可做為尚未改制之信託投資公司的參據。過去關於銀行業之績效評估多半從財務報表的角度進行探討，然而財務報表通常顯現的是過去與當期的營運狀況，至於業務的擴展性、金融商品的發展性、人脈關係等無形資本，則較為欠缺。鑑此，本文同時考量財務報表與智慧資本兩個層面，應用灰色關聯分析擷取代表性指標，試圖為銀行業建立一套更為完整的績效評估指標架構。研究結果顯示，信託投資公司本身若資本額充足，改制後對其績效並無太大的影響，若資本額不夠雄厚，改制則相對風險較高；此外，銀行業的智慧資本與資本額的大小和成立年代的長短亦有密切關係'但對績效評估的結果並無影響。

　　Taiwan's government has been carrying out an acceleration of financial liberalization and globalization in recent years. To this end, the government has allowed the banking industry to open up and overseas banks to establish branches in Taiwan. The government's control over banking has loosened. The Ministry of Finance relaxed its restrictions and commercial banks are continually being established. The main focus of this paper is the commercial banks that adopted the order for trust and investment corporations to convert to commercial banks; that is, to ascertain the performance of trust and investment corporations that converted into commercial banks, to help managers find the source of problems in their work, and to serve as a reference to those trust and investment corporations that have not yet converted. In the past, banking performance was evaluated according to analyses of their financial statements; however, but this method only took past and present operations into account, and lacked measurements of invisible capital such as industry growth, commercial product development, and human relations. This paper uses Grey Relation Analysis to select financial ratios and intellectual capital indices, with the aim of establishing a framework for banking performance. The results show that, if a trust and investment corporation's capital is sufficiently large, its conversion does not have much influence on its performance. In addition, the intellectual capital of a bank is closely correlated to its capital and age, but it does not have any influence on performance of a bank.