本研究的主要目的為透過對銀行經營狀況、策略目標及資金成本等經營特性方面 之衡量與比較，探討造成個別銀行基本放款利率訂價差異的主要因素。 實證樣本則包括 38 家一般國內銀行， 採用民國 84 年 7 月至 87 年 12 月共計 42 個月的肩資料，以多元線 性迴歸模型檢定分析影響基本放款利率訂價的因素。實證結果發現，銀行資金成本及營業費 用對基本放款利率有正向影響，而規模愈大的銀行則會有較低的基本放款利率。以銀行類型 區分，區域銀行在基本放款利率訂價上為最高、舊銀行次之，新銀行則最低。相對於以從事 企業授信為主之銀行而言，其目標偏重消費性故款之銀行則會訂定較高的基本放款利率以反 映其風險溢酬。最後，有代理公庫存款的銀行會因其較低的資金成本而能提供較優惠的基本 放款利率。

　　　　　This paper examines the factors that cause the variations of the prime rates among individual banks by establishing a prime rate pricing model. The sample includes 38 domestic banks and monthly data are collected from July 1995 to Dec. 1998 to analyze the significant determinants of the prime rate by using a multiple linear regression model. The empirical results show that the banks with larger scale tend to have lower prime rates and that bank capital costs and operating expenses have positive effects on the prime rate pricing. For different types of banks, regional banks have the highest prime rates and new commercial banks have the lowest ones. With respect to different lending strategies, banks that focus on consumer loans have higher prime rates than those offering more commercial loans to reflect their different risk premia. Finally, banks receiving government deposits offer more favorable prime rates due to their lower costs.