近年來，金融風暴襲捲全世界，銀行業也遭受到波及，為健全銀行業之經營環境及維護其安全性，需要透過公司治理機制保護利害關係人之利益，故銀行業的經營風險及公司治理也日益受到重視。公司治理架構應確保及時與真實地揭露所有公司重大的財務、營運及非財務的資訊，故資訊透明度為公司治理的重要一環。本文以2005年至2010年我國銀行業為樣本，來檢視經營風險及公司治理之各項要素對資訊透明度的影響。根據縱橫資料法（Panel Data）之固定效果模型，實證結果為銀行資本適足率越高、設置審計委員會，有助於提高資訊透明度；大股東持股比率越低、經理人持股比率越低，則資訊透明度越高。

In recent years, the global financial crisis has substantially affected the banking industry worldwide. For a sound and secure operating environment of the banking industry, protecting the interests of stakeholders through corporate governance mechanisms is crucial. Therefore, the topic of operational risk and corporate governance in the banking industry has received increased attention. A corporate governance framework should ensure that a company can disclose major financial, operational, and nonfinancial information promptly and accurately. Consequently, information transparency is a crucial element of corporate governance. This paper discusses the relationship among operational risk, corporate governance, and information transparency, based on annual reports for the Taiwanese banking industry. The research analyzed data from the period 2005 to 2010. This study applied a fixed effect model of panel data model, deriving the following empirical result: The information transparency of bank's annual report can be enhanced by the audit committee, and by applying a higher capital adequacy ratio, a lower ratio of shares held by major shareholders, and a lower ratio of shares held by managers.