頁籤選單縮合
題名 | 臺灣地區漁會信用部經營績效之研究= |
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作者 | 李佳珍; |
期刊 | 農業金融論叢 |
出版日期 | 19990100 |
卷期 | 41 1999.01[民88.01] |
頁次 | 頁197-215 |
分類號 | 431.55 |
語文 | chi |
關鍵詞 | 臺灣地區; 漁會信用部; 經營績效; |
中文摘要 | 為探討臺灣地區漁會信用部之經營績效,本研究利用多變量因素分析法,來選取 重要的財務指標,據以分析各漁會信用部之經營績效,並進一步利用這些指標,分別建立評 等模型,以檢視出「正常的漁會信用部」及「問題的漁會信用部」,以供有關單位之參考。 茲將本研究的實驗結果歸納如下: 1.漁會信用部經營績效之重要財務指標為效率性、安全性、獲利性、成長性及流動性。 2.漁會信用部評等結果,列為優等的只有二家,次優也有二家,而經營狀況較差的有六 家,極差的有一家,其餘普通的有16家,顯示漁會信用部之經營體質未來極待改善,尤其 是被評為有問題漁會,更應加強其監督管理,以提升經營能力。 3.問題與正常的漁會信用部,在效率性及獲利性二大指標上有顯著性的差異,顯示此二 指標的確會影響到漁會信用部的經營績效,故未來對於有問題的漁會信用部在經營管理上, 應針對此財務指標予於改善。 |
英文摘要 | For inquire into managing efficiency of credit department on fishermen's association in Taiwan area. The research used multivariate analysis to choose important index of financial affairs. Those according to analyze managing efficiency of credit department on each fisherman's association, further, to use these indexes. To establish each judgmental pattern for inspects normal and problem credit department on fishermen's association, that is going to be a reference for the authorities concerned. The result of study was induced under: 1. The important financial affairs index of managing efficiency on credit department at fishermen's association, that is efficient, safe, profitable, growing, and liquidity. 2. The first-rate department is only two and the second-rate department is also. Credit department of fishermen's association judged the result. There are six bad managing conditions and worst one. The rest ordinary condition has sixteen. It's a show, that managing constitution of credit department on fishermen's association, is wait for improved, particularly, was judged in problem fishermen's association, that is most require to reinforce supervision for elevation managing-ability. 3. There is significant difference on efficient and profitable index, from problem and normal credit department of fishermen's association. It's a show; the two indexes are going to affect managing efficiency of credit department on fishermen's association. Thus, in the future, the problem credit department of fishermen's association has to improve managing supervision in accordance with the index of financial affairs. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。