本文選取本國C銀行所屬11家駐軍事單位內，相同經營類型之分行2008全年營運資料作為研究樣本，探討經營績效之評估模式，研究方法應用資料包絡分析法（Data Envelopment Analysis, 簡稱DEA）進行分析評估，以作為決策者經營方針之參考。所蒐集樣本觀察值，使用DEA-Solver電腦軟體進行效率分析；包含分析11家分行營運之整體效率、純技術效率、規模效率、參考群體分析、敏感度分析及潛在改善值分析，分析結果不僅可篩選出相對無效率分行之觀摩學習標竿，應改善策略亦可明確提出建議。實證結果顯示，C銀行可參用本研究評估模式有效提升駐軍事單位內各分行之經營績效，同時對軍方之服務效能更可因此而全面提升。

This study selects Bank C, which has the same types of 11 branches in the military units operated throughout the year of 2008. The samples are selected to explore the performance by applying Data Envelopment Analysis. The analysis of assessment can be as references for policy makers. The observed samples are applied with computer software DEA-Solver for efficiency analysis. This study includes 11 branches’ operation analysis on the overall efficiency, pure technical efficiency, scale efficiency, analysis of reference groups, sensitivity analysis and the potential to improve the value of analysis. The research results not only selected branches’ relative inefficiency for the Benchmarking Study, but also could be a clear strategy for improving recommendations. The empirical results show that Bank C may adopt these research models so as to upgrade operating performance on all branches in the military units efficiently. Meanwhile, these can be a comprehensive upgrade service for the military unit effectively.