信用風險是銀行業經營穩定的關鍵，若沒有控制得當，不僅會影響銀行內部營運及造成財務損失，同時也會使銀行外部的資本市場帶來更嚴重的後果，而良好的公司治理以及風險管理可以幫助銀行提升公司績效和價值，保障股東和債權人的利益，因此本文研究本國銀行業信用風險與公司治理兩者之間的關係，包括董事會特質和CEO權力及薪酬。樣本期間為2008-2019年間，實證結果發現銀行CEO的薪酬、董事會獨立性和董事會規模與信用風險有顯著正向關聯，而具財務、會計及法律背景的董事比例與信用風險則有顯著負向關聯。

Credit risk is the key to the stability of the banking industry. If it is not properly controlled, it might not only affect the internal operations and cause financial losses of banks, but might also cause more serious consequences to the capital market. Better corporate governance mechanism and risk management can help enhance corporate performance and firm value, and protect the interests of shareholders and creditors. Therefore, this study examines the relationship between credit risk and corporate governance in Taiwanese banking , including board composition and the power and compensation of the CEO. The sample period is from 2008 to 2019. The results show that CEO compensation, board independence and board size have a positive and significant effect on credit risk. And, the ratio of directors with financial, accounting and legal backgrounds shows a negative and significant effect on credit risk.

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