臺灣上市金融機構，近年來因為金融市場開放，新銀行紛紛成立，造成金融業競爭日益劇烈。同時受到金融機構放款行為的不嚴謹，使得金融機構逾期放款問題嚴重。有些文獻指出所有權結構會影響到公司策略的選擇，進而對公司治理造成影響。故本文希望以所有權結構及公司特性的角度，分析金融機構所有權結構、銀行特性與逾放比率之關係。本研究發現，金融機構所有權結構基本上並無法對逾放比產生影響，此結果支持Demsetz and Lehn (1985)、Gadhoum (1999) 與Oum et al. (2003) 的看法，認為所有權結構並不具有公司治理的效果。而在公司特性方面，負債比率、每股盈餘、公司規模等均與逾期放比率有顯著的關係。另外，本研究也發現舊銀行中的小銀行存在有較大的逾期放款的管理問題。

Due to the liberalization of financial market in Taiwan, the competition between banks is worsening and the non-performing rate is raising. Some researches pointed out that the governance and strategies of a company will be affected by the structure of ownership. So from the view of governance of a company, this research studies the relation between the non-performing rate and the structure of ownership of banks. The find-out is consistent with the result of Demsetz and Lehn(1985) 、Gadhoum(1999)and Oum et al. (2003) that the structure of ownership of banks have little affect on non-performing rate. The significant variables are EPS, the scale of banks and the ratio of debt to capital.