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系統識別號 U0026-0812200911520669
論文名稱(中文) 金融機構之股權結構、董監事會特性與經營績效關聯性
論文名稱(英文) The Relationship between Ownership Structure, Board Composition, and perating Performance of Financial Institutions.
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 94
學期 2
出版年 95
研究生(中文) 吳佳慧
研究生(英文) Jia-Hui Wu
學號 r1693107
學位類別 碩士
語文別 中文
論文頁數 96頁
口試委員 口試委員-王澤世
口試委員-陳耀宗
指導教授-林玲芬
中文關鍵字 經營績效  董監事會特性  公司治理  股權結構 
英文關鍵字 corporate governance、ownership structure、board 
學科別分類
中文摘要 1997年亞洲金融風暴的發生,造成很多國家經濟成長衰退,使得公司治理這個議題益發受到重視,其影響的範圍不僅及於公司,更會影響國家金融市場的穩定性,進而影響國家的經濟發展,僅有健全的公司治理機制,才能提升公司經營績效,國家競爭力。
本研究擬從金融機構角度來研究公司治理之股權結構及董監事會特性與經營績效的關聯性,研究股權結構的角度主要為董監事持股比例、經理人持股比例和機構投資者持股比例這三部份,而機構投資者持股比例分為政府機構、本國其他金融機構、本國公司法人、本國信託基金、外國法人及本國其他法人持股比例,以探討股權結構對金融機構經營績效的影響;而董監事會特性主要研究為董監事會規模和外部董監事佔董監事會席次的比例,探討其對金融機構經營績效的影響,並以瞭解公司治理在金融機構的角色和其影響。
本研究以1999年至2004年上市上櫃金融機構為研究對象,利用多元迴歸的實證模型來探討金融機構股權結構及董監事會特性與經營績效之關聯性。實證結果如下:
1. 政府機構持股比例與金融機構經營績效呈現負相關,當政府機構持股比例愈高時,金融機構經營績效愈差,在敏感性分析:以政府機構持股比例高、低作為虛擬變數之實證結果也顯示,政府機構持股比例高的金融機構,其經營績效較差。
2. 本國其他金融機構持股比例與金融機構經營績效間呈現負向關係但未達顯著水準,因此,不能證明具有關聯性。
3. 本國公司法人持股比例與金融機構經營績效呈現負相關,當本國公司法人持股比例愈高時,金融機構經營績效愈差。
4. 本國信託基金持股比例與金融機構經營績效間呈現正向關係但未達顯著水準,因此,不能證明具有關聯性。
5. 本國其他法人持股比例與金融機構經營績效之間的關係,實證結果係數方向不一致且未達顯著水準,因此,不能證明具有關聯性。
6. 外國法人持股比例與金融機構經營績效間的關聯性呈現負向關係但未達顯著水準。
7. 經理人持股比例與金融機構經營績效呈現正相關,當經理人持股比例愈高時,金融機構經營績效愈佳。
8. 董監事持股比例與金融機構經營績效間的關聯性,實證結果的係數方向不一致且未達顯著水準。
9. 董監事會規模與金融機構經營績效呈現正相關,當董監事會規模愈大時,金融機構經營績效愈佳。
10. 外部董監事佔董監事會席次比例與金融機構經營績效間的關聯性呈現負向關係但未達顯著水準。




英文摘要 Every company learned the importance of corporate governance after the Asia financial crisis in 1997 and the collapse of Enron and World.com in 2001. So the issue becomes a hot issue again around the world.
This study is about ownership structure and board composition of financial institutions. In the study, it researches the relationship between ownership structure and operating performance and the relationship between board composition and operating performance of the financial institutions.The study uses Taiwan listed financial institutions as subjects and the research period is from 1999 to 2004.
The empirical evidence shows:

1. There is an obvious negative relationship between governance shareholding ratio and the firm’s operating performance in listed financial institutions.
2. There is no obvious relationship between other financial institutors shareholding ratio and the firm’s operating performance in listed financial institutions.
3. There is an obvious negative relationship between corporate shareholding ratio and the firm’s operating performance in listed financial institutions.
4. There is no obvious relationship between trust fund shareholding ratio and the firm’s operating performance in listed financial institutions.
5. There is no obvious relationship between other institute shareholding ratio and the firm’s operating performance in listed financial institutions.
6. There is no obvious relationship between foreign institute shareholding ratio and the firm’s operating performance in listed financial institutions.
7. There is an obvious positive relationship between manager shareholding ratio and the firm’s operating performance in listed financial institutions.
8. There is no obvious relationship between directors' shareholding ratio and the firm’s operating performance in listed financial institutions.
9. There is an obvious positive relationship between board size and the firm’s operating performance in listed financial institutions.
10. There is no obvious relationship between outside directors' proportion and the firm’s operating performance in listed financial institutions.




論文目次 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究架構 3
第四節 研究流程 4
第二章 文獻回顧 5
第一節 公司治理 5
第二節 股權結構 15
第三節 董監事會特性 23
第四節 台灣金融業現況 29
第五節 金融機構經營績效衡量指標 35
第三章 研究設計與方法 36
第一節 研究假說 36
第二節 實證模型與變數定義 40
第三節 資料來源和樣本篩選 46
第四節 資料分析方法 48
第五節 敏感性分析 51
第四章 實證結果與分析 52
第一節 敘述性統計分析 52
第二節 資料分析 55
第三節 金融機構股權結構、董監事會特性與經營績效之關聯性的
實證結果分析 60
第四節 敏感性分析 75
第五章 結論與建議 80
第一節 結論 80
第二節 研究限制 83
第三節 建議 84
參考文獻 85

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二、英文文獻
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