若經營者有不當的行為發生將導致投資人、債權人及相關利益人的權益受到損害,因此需要加強對公司的治理。而且銀行業是屬於特許的行業,所以銀行更需要建立良好的公司治理制度,又政府也需要更嚴格去把關並保護好存戶的權益。所以更需要關注公司治理及健全的制度使金融機構能永續經營,引發本文想探討銀行業的公司治理對經營績效之間的關係如何。 本文資料來源為台灣經濟新報( TEJ ),研究對象為33家的本國銀行,研究期間為2006年至2011年,共6年期,並有2574筆的資料,為年資料。利用逐步迴歸模式進行分析,實證結果為大股東持股比率和董監質押比率對EPS為顯著負相關,董事席次為顯著正相關。以大股東持股比率和經理人持股比率對ROA為顯著負相關,而董事席次及董監持股比率對ROA為顯著正相關。大股東持股比率及董監質押比率對ROE為顯著負相關,董事席次對ROE為顯著正相關。
In consideration of operator’s misconduct will cause losses to investors, creditors and the relevant beneficiaries’ equities, it’s therefore necessary for enhancement of corporate governance. Not only the banking is attributable to licensed industry that needs to establish a good company system much more than ever, but also the government should seriously plays a role of gatekeeper to protect depositor’s equity. Enabling financial institution to be sustainable operation based on corporate governance and healthy system is most concern; therefore, this study would like to explore the relationship between the banking corporate governance and operating performance. The source of this article is from Taiwan Economic Journal (TEJ), including research objects of 33 domestic banks, 6 years research period from 2006 to 2011 and 2574 annual data in total. The empirical results using Stepwise Regression Procedure are that the shareholding ratio of the major shareholders and pledged share ratio of directors and supervisors show significant negative correlation on EPS, and board seats show significant positive correlation on EPS; the shareholding ratio of the major shareholders and managements show significant negative correlation on ROA, and board seats and the shareholding ratio of directors and supervisors show significant positive correlation on ROA; the shareholding ratio of the major shareholders and pledged share ratio of directors and supervisors show significant negative correlation on ROE, and board seats show significant positive correlation on ROE.