本論文主要目的在探討銀行業的公司治理結構與資訊透明度之間的關聯性，銀行業為一個特殊產業，與社會大眾的生活及企業營業活動及投資活動息息相關，故為各國政府所高度重視的產業之一。近年來，金融風暴襲捲全世界，銀行業也遭受到波及，故銀行業的公司治理也日益受到重視，其中資訊透明度為公司治理的重要一環。本研究以2005年至2010年我國銀行業為樣本，來探討公司治理各項要素對資訊透明度的影響。
實證結果可歸納如下：(1)銀行資本適足率、銀行審計委員會虛擬變數及負債比率越高，資訊透明度越高。(2)銀行逾期放款率、銀行獨立董事比率、銀行大股東持股比率、銀行經理人持股比率越低，資訊透明度越高。
The purpose of this paper is to discuss the correlation between corporate governance structure and information transparency in the banking industry. This industry is unique in that it is strongly interlinked with the everyday life of the general public as well as with the operational and investment activities of organizations, and hence why all over the world, it receives much attention from governments. The recent global financial crisis, which deeply affected the banking industry, has as a result brought greater attention to the topic of corporate governance, and its critical constituent, information transparency. This research uses banks in Taiwan as the research sample and studies data over the period of 2005 to 2010. Based on the findings, the paper discusses the effect of various corporate governance elements on the transparency of information.
The empirical results are summarized here: (1) A higher Capital Adequacy Ratio, a higher dummy variable value or a higher Debt to Equity ratio for the bank audit committee each leads to greater information transparency; (2) A lower Overdue Loan Ratio, a lower ratio of independent directors, a lower ratio of shares held by major shareholders, or a lower ratio of shares held by managers each leads to greater information transparency.
