臺灣在2002年正式加入WTO後,不論是在資金借貸、運用及國際貿易業務往來等,都須仰賴金融業的支援與協助,因為金融業是我國服務業的主流,所以金融業邁向國際化,對於海外的籌資也更加頻繁。因此本研究以臺灣上市金融控股公司為樣本,以整合性公司治理指標及公司治理個構面指標為依變數,以追蹤資料(Panel Data)方式進行分析,探討國際化程度對公司治理的關係。以隨機效果模型及固定效果模型針對公司治理構面進行迴歸分析,研究結果顯示,臺灣金融控股公司國際化程度皆對公司治理各構面指標皆為不顯著,但地理分布比例對整合性公司治理指標則為顯著正向影響,建議金融控股公司提升海外子公司分布比例,使得公司治理越好,也較不會剝削小股東權益。
After Taiwan officially joined the WTO in 2002, whether in money lending, using and international trade business dealings, are all required to rely on support and assistance for the financial sector. Because the financial industry is a major of service in our country, so the financial industry towards internationalization for more frequent overseas financing. Therefore, this study listed financial holding company in Taiwan as samples, integrated corporate governance indicators and indicators of corporate governance dimensions as dependent variables, according to time series (Panel Data) by way of analyzing to explore the extent of the corporate governance of international relations. Carrying on the governance dimension regression analysis by random effects model and the fixed effects model, the results show that the degree of Taiwan's financial holding companies internationalization in regard to the various facets of corporate governance indicators are not significant, However, the proportion of the geographical distribution emerge that significant positive impact on the integrity of corporate governance index. Recommended to improve the distribution proportion of financial holding companies for overseas subsidiaries, it will make the governance of company better, but also less likely to exploit minority shareholders' interests.