1997年亞洲金融風暴，因經營者不當行為，導致投資人、債權人或利害關係人權益遭受損害；之後陸續爆發美國安隆(enron)弊案、全錄(xerox)、世界通訊(world com)等弊案，公司治理議題乃日受重視，IMF等國際組織也提出相關規範準則。而在兩岸簽署MOU及ECFA後，兩岸銀行業的往來日益密切，兩岸的監理機構也日益重視金融機構的公司治理，以避免舞弊案的發生，損及股東、客戶的權益，故本研究以臺灣與中國兩岸銀行業為研究對象，探討公司治理對其經營效率之影響。
本文以2009年至2011年間兩岸銀行為對象，從公司治理角度檢視其對銀行成本效率之影響。有別於傳統DEA的研究方法，本研究採取Fried, Lovell, Schmidt, and Yaisawarng (2002)所提出的三階段DEA，在考量公司治理變數對銀行效率之影響後，進一步針對兩岸銀行業成本結構之差異，利用Tone (1993)提出的System-DEA，比較臺灣與中國銀行業在共同邊界成本下之共同成本效率、技術效率，進一步探討公司治理對其經營之影響後，提出相關政策建議。
During the 1997 Asian Financial Crisis, the inappropriate behaviors of managers infract the equities of investors, creditors and stakeholders. Subsequently some companies involved in scandal, for example Enron, Xerox, World Com etc. that the issue of corporate govern-ance became the focus point. International organization IMF also issued related guidelines to standardize corporate governance. After Taiwan and China signed the MOU and ECFA, the relations of the bank became closer. In order to avoid financial scandals, correlative supervi-sors focus on the corporate governance of financial institutions to protect the equities of stakeholders.
We examine how corporate governance impacts the cost efficiency of banking industries between Taiwan and China. With consideration of the variance of corporate governance that may affect the efficiency of banking, we used method three stages DEA proposed by Fried, Lovell, Schmidt, and Yaisawarng (2002) instead of the traditional DEA method. According to differences of cost structure of banks between Taiwan and China, we use Tone (1993) system DEA to compare meta-cost efficiency and technical efficiency of Taiwan and China within meta-frontier cost. In addition, we investigate the effects of corporate govern-ance to companies operation, and finally suggest related policies. To find how corporate governance impacts bank working for giving suggestions of correlative policy.
