本文主要探討銀行業務多角化對其經營績效之影響，研究樣本以2012年至2015年期間臺灣24家商業銀行為研究對象，利用銀行採行國際會計準則（IFRS）新制財務報表資訊，將銀行業務進行分類，包括企業與個人金融、信託管理業務、財務投資等業務，衡量業務收入多角化的程度是否會影響銀行的經營績效。實證結果顯示，銀行業務多角化的經營策略與經營績效呈現正相關。然而，在考量收益波動後，業務部門收益的不穩定反而降低業務部門多角化經營的好處。此外，銀行手續費收入來源多角化與績效則呈現顯著負相關，可能是銀行金融產品複雜化的成本上升而使得獲利減損。

We examine the impact of revenue diversification on the operating performance of 24 commercial banks in Taiwan from 2012 to 2015, using their financial statements in accordance with IFRS (International Financial Reporting Standards). We measure the extent of banks' revenue diversification based on the types their business sectors, which includes consumer and corporate finance, trust management, and financial investments. The empirical evidence shows a positive relationship between revenue diversification and banks' performance. However, earnings fluctuations reduce the benefits of diversified operation in these business sectors. In addition, the diversification of banks' fee-based revenue shows a negative correlation with banks' performance, and this can be attributed to the impact of complex fee-based products.