中文摘要：

商业银行的公司治理和X效率都是目前备受关注的问题。效率是银行竞争力的集中体现，和内部管理能力密切相关。公司治理作为一种企业制度安排，毫无疑问会对商业银行效率产生重要的影响。文章通过近年我国商业银行的面板数据，分析了公司治理机制对X效率的影响。研究结果表明独立董事比例对X效率提升没有帮助，董事会规模对X效率影响为正，两职合一有助于提高X效率，而股权结构和高管薪酬的影响均不显著。

英文摘要：

The X-efficiency and corporate governance of commercial banks are both eyes-attracting problems at present. Efficiency is the intensive reflection of competition and closely correlated with internal management level. As an institutional arrangement of enterprises, corporate governance is sure to have some influences on the X-efficiency of commercial banks. The paper studies the influence of corporate governance on X-efficiency with the recent years＇ panel data of Chinese commercial banks. The results show that the size of boards has positive correlations with X-efficiency while the increasing proportion of independent directors brings no help to the rising of X-efficiency. Double leadership has a positive correlation with X-efficiency while ownership structure and senior managers＇ compensation have no significant influence.