本研究以台中市T農會為例,針對農會信用部的經營績效,搜集2017年至2021年T農會財務報表加以分析農會信用部經營特性與經營模式對財務績效差異的影響,並以數據檢視造成差異影響之可能原因。 This study takes Taichung City T Farmers Association as an example. For the business performance of the credit department of the peasant association collect the financial statements of T Farmers association from 2017 to 2021.Analysis of the influence of the operating characteristics and business model of the credit department of the peasant association on the difference in financial performance, The possible reasons for the discrepancies are examined with data.