本研究分析2006年到2010年，台灣境內之20間本土銀行的經營效率，利用DEA模型繪製出這五年間20家銀行的效率前緣，給不同時期的不同銀行在這效率前緣的相對效率，並利用迴歸分析，探討此20家銀行的公司治理因素是否影響公司的相對經營效率。並利用董監席次、董監事持股比例、獨立董監席次、經理人持股比例、董事兼占經理人比率，以及政府是否持股做為研究變數。

本研究發現，董監席次、董監事持股比例，以及政府持股對於經營績效有顯著正相關，董事兼占經理人比率與經營績效為負相關。且2006年到2010年，此20家樣本銀行經營績效皆有提升。

This research will analyze the operating efficiency in 20 different banks in Taiwan during the period 2006 to 2010, using a DEA model to compare the relative efficiencies of each samples. Regression analysis will be used to analyze whether corporate governance factors affect the relative efficiencies or not. This research selects the number of supervisors and directors, number of independent supervisors and directors, the proportion of holding share in supervisors and directors, the proportion of holding share in manager, the proportion of directors being managers ; and whether government have shares or not, will be examined with dummy variables

This research finds that: the number of supervisors and directors, the proportion of holding share in supervisors and directors, and government have share has positive effect on business performance. The proportion of directors being managers has negative effect on business performance. Also, these 20 banks’ performance have been improved from 2006 to 2010.

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