銀行業歷經長久變革已轉型為金融自由化、國際化、大型化的綜合業務經營方式。本研究主要從TOPSIS的想法出發，透過歷年學者文獻所提出之觀點加以整合，藉由模擬的方法尋找出一套客觀且有效率的評估方法，以台灣地區28家銀行為主要研究對象，利用2009年各家銀行財務指標資料進行經營績效排名，以供投資者及存款大眾參考。

Banks have changed management comprehensive financial business of liberalization, globalization and large-scale for a long time. An important application of Technique for order preference by similarity to ideal solution (TOPSIS) is to evaluate the performance. Recently, researchers have suggested many ways to construct the decision matrix, the objective weight, and the method of computing the separation measure in the TOPSIS technique. The purpose of this paper is to propose the best combination of the decision matrix, objective weight, and measure of separation measure by simulation. A case study about the performance of the banks in Taiwan will be conducted using the proposed method.