The study, based on published in January 2013, "Basel III: the liquidity coverage ratio and liquidity risk monitoring tools" as the basis for a study to the first quarter of 2005 to the first quarter of 2014 for the study period. Public Information of the First Commercial Bank, Hua Nan Bank, Chang Hwa Bank, three owned shares of banks liquidity coverage ratio calculation, analyze the relationship between financial performance and liquidity coverage ratio between the three commercial banks.Research by bank performance indicators to measure the CAMEL standard variable selection, using multiple regression analysis, research the correlation between CAMEL indicators and liquidity coverage ratio, The empirical results, shareholders' equity / assets, current ratio for liquidity coverage ratio showed a significant positive effect, Loan Loss Coverage Ratio, operating expenses ratio for the liquidity coverage ratio showed a significant negative impact in line with theoretical expectations, Except where sales growth rate and liquidity coverage ratio showed a significant negative impact on the results of this study are expected to be different, so we further investigate one of five reasons. Finally, liquidity management for banks in the future make relevant recommendations.
