1997年亞洲金融危機的衝擊引起國際間推動公司治理之熱潮，而以往被認為在公司治理領域領先全球的美國，自2001年起接連爆發如安隆(Enron)、世界通訊(Woldcom)、全錄(Xerox)、泰科(Tyco)等財務醜聞，而台灣從早期的東隆五金，到近期的博達、訊諜案等，亦發生四十餘起地雷股弊案，暴露出資訊不透明的嚴重性，因此使得公司治理與資訊透明度成為各界共同關注之焦點。
提高公司的資訊透明度能降低公司與投資人間資訊不對稱之情形，減少代理問題，而OECD公司治理原則中更明確指出公司治理架構應該確保公司的資訊能及時且正確地揭露，因此本研究以資訊揭露作為研究核心，並由公司治理的角度切入探討影響企業資訊揭露的因素，及其對經營上所造成的影響。
本研究以國內32家上市櫃銀行為研究對象，研究期間為2002年至2004年，採用縱橫資料分析法(panel data method)進行分析。
研究結果顯示獨立董監事比與資訊透明度呈顯著正相關，符合本研究之假設。資訊透明度與權益比、每股盈餘呈顯著正相關，與逾放比呈顯著負相關，符合本研究之假設。
The impact of Asian financial crisis caused the whole world to promote the trend of corporate governance in 1997. U.S.A. leads the whole world in the field of Corporate Governance, but the financial scandals such as Enron, Woldcom, Xerox, and Tyco broke out successively since 2001.
From Tong Lung Metal of early years, to Procomp and Infodisc in recent years, more than 40 tank stock fraud cases that happen in Taiwan expose the severity with opaque information. Therefore, corporate governance and information transparency be-come important topics around the world.
The raising of the information transparency can solve the problem of information asymmetry between the company and investors, and reduce the problem of agency. The Principles of Corporate Governance declared by OECD point out corporate governance structure should guarantee the information of the company can be revealed in time and correctly. So this research regards information disclosure as the core of studying, dis-cuss the relationship between corporate governance and information transparency, and the influence caused to performance.
This research regards 32 banks from 2002 to 2004 as the research object, and adopts panel data method to analyze. Research findings of this study can be summarized as follows: First, information transparency is higher with higher percentage of inde-pendent directors and supervisors. Second, equity-asset ratio and EPS is higher, non-performing loan ratio is lower with higher information transparency.
