本研究在探討公司治理機制對我國銀行業技術效率之影響，以2003 年到2008 年間台灣國內24 家銀行之資料進行實證研究。本研究以資料包絡分析法探討我國銀行業的技術效率，再以Tobit 迴歸分析探討公司治理對技術效率之影響。本研究之公司治理衡量指標分為股權結構及董事會結構，股權結構包括董監事持股比率、大股東持股比率、經理人持股比率；董事會結構包括董事會規模與監察人人數。實證結果顯示，在股權結構方面，董監事持股比例與技術效率間為正相關，大股東持股比例與技術效率間為顯著正相關，而經理人持股比例與技術效率間為顯著負相關；在董事會結構方面，董事會規模與技術效率間為正相關，監察人人數與技術效率間為顯著正相關。

This study is to explore the impact of corporate governance mechanism of technical efficiency of Taiwan‘s banking industry. The data is Taiwan‘s 24 domestic banks from 2003 to 2008. In this study, the data envelopment analysis is conducted to measure the technical efficiency of Taiwan‘s banking industry, and the Tobit regression analysis is used to demonstrate
the effect of corporate governance on the technical efficiency. This measure of corporate governance is divided into shareholding structure and board structure. Shareholding structure includes holding percentage of director and supervisiors, major shareholders, and managers.Board structure includes board size and the number of supervisors. Empirical results show that from the view of shareholding structure, the holding percentage of director and supernisiors shareholding ratio is correlated between technical efficiency positively. The correlation between
technical efficiency and the holding percentage of major shareholders is positive and significant.The correlation between technical efficiency and the holding percentage of managers is negative significantly. From the view of the board structure, board size is positively correlated between
technical efficiency, and the number of supervisors is significantly positive correlated between technical efficiency.