2008年由次貸危機引發的金融海嘯，凸顯了銀行的公司治理機制的問題。本文由董事會的規模以及組成來探討公司治理對於公司績效所帶來的影響，採用台灣銀行為樣本，期間為1996年到2012年，以董事會規模、獨立性及性別多樣性作為主要變數來探討與公司績效的關係。首先，我們先以CAMEL指標做為應變數，探討在資本適足、資產品質、經營管理能力、獲利能力以及流動性共五個面向中，董事會的內部治理對於此五面向的個別影響為何，而此五個面向的變數，最終亦會反映在銀行的獲益率上。故本文使用股東權益報酬率(ROE)作為公司績效的代理變數，實證董事會特性相關變數對於公司績效的關聯性。

我們發現董事會規模愈大及獨立董事比率愈高在CAMEL五個面向皆呈現有利的影響，然而女性董事比率與CAMEL績效並無顯著相關性。而以股東權益報酬率作為公司績效代理變數時，董事會規模與獨立董事比率與之呈現正相關。

最後，我們以不同的性質，如銀行規模、資本適足率以及逾放比率，將銀行分類，結果顯示董事會規模對於資產規模較小的銀行以及資本適足率較差、逾放比率不佳的銀行來說特別顯著，表示董事會在相對體質沒那麼好的銀行中發揮了顯著的影響力。而我們也嘗試了其它績效指標做為我們公司績效的代理變數，結果發現董事會規模、獨立董事比率與其它績效指標比率呈現正相關，再次驗證董事會規模愈大、董事會的獨立性可增加公司績效，不過女性董事的比率則無顯著相關。

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