本研究利用包絡曲線分析模式(data envelopment analysis;DEA)，評估我國 商業銀行之經營效率。選擇國內26家商業銀行為研究對象，取其在82年及83年間 之財務資料，以二個產出變數及四個投入變數，並取投入變數之二項式及交叉項 進行分析，共有52個樣本點。以LINDO軟體，藉由CCR及BCC模式進行銀行經營 效率之評估。其結論如下:(一)有十一個樣本點未達規模效率。(二)非效率銀行絕 大部分為技術非效率;因此，若欲改善整體銀行的效率，應從這部分著手，亦即 應該提高各銀行經理人的決策品質。(三)資本額大小與規模報酬無關。(四)營業 量小的銀行，幾乎全部處於規模報酬遞增;營業量中等的銀行有89處於規模報酬 固定;而營業量大的銀行則全部屬於規模報酬固定。(五)營業量大小與效率好壞無 關。(六)新銀行之各項效率值均較舊銀行低。此表示新銀行因成立時間不久，在 資源及經驗有限的情況下，尚需積極加強各項業務。

　　　　　This study adopts Data Envelopment Analysis(DEA) model to evaluate the operational efficiency of commercial banks in Taiwan. The financial variables of 26 commercial banks are collected from 1993 and 1994. Two output variables and four input variables with squared and interactive terms are used. By using CCR and BCC models with LINDO software, the efficiency of banking firms is analyzed. The results show that (1) II out of 52 sample points do not achieve scale efficiency. (2) Among those inefficient banks, most of the banks do not achieve technical efficiency. (3) Equity size is not related to returns to scale. (4) Most of the smaller banks are in increasing returns to scale stage. 89 of the medium size banks are inconstant returns to scale stage. All of the large banks are in constant returns to scale. (5) The size of operating volume is not related to operational efficiency. (6)The operational efficiencies of newer banks are lower than those of the older banks.