銀行業推動公平待客原則之特質與效果

為因應近期企業社會責任概念興起，金融監督管理委員會於2015年公布「金融服務業公平待客原則」以提升金融消費者之保護，建立金融消費者對金融服務業之信心。本研究旨在探討銀行業推動公平原則之決定因素及其效果，透過公司治理底下兩個相關變數-股權結構與董事會組成去探討其對公平待客原則之影響，並且透過實施公平待客原則探討其對銀行業相關績效之關聯。研究樣本為34家台灣上市櫃銀行業。實證結果發現，公司治理兩項變數-股權結構與董事會組成與銀行業推動公平待客原則無顯著相關，而銀行業推動公平待客原則與經營績效呈現顯著負相關。

關鍵字

公平待客原則；銀行業

並列摘要

In response to the recent rising concept of corporate social responsibility, the Financial Supervisory Commission promulgated the Treatment Consumer Fairly (TCF) principles in 2015. The objectives are to enhance the protection of financial consumers and build their confidence in the financial services industry. The purpose of this study is to explore the determinants and effects of promoting the implementation of fairness principles in the banking industry. Specifically, this study examines the association between the higher TCF assessments and the ownership and board structure and the impact of higher assessed TCF on performance. Based on 35 banks listed in Taiwan, there is no relationship between the higher assessed TCF and the two corporate governance factors. However, the banks that get higher TCF assessments show lower performance.