This study used database from Taiwan Economic Journal and the 29 financial card issuing banks during the period from January 2015 to October 2019 which is 58 months. Furthermore,we chose different observations of the card issuing bank which are selected and divided into two groups for analysis and use.we took advantage of Cross-section and Time-series tool for panel data estimation (Panel Data) to explore the changes in card volume, revolving credit balance, unexpired installment amount and spending amount of two groups of card issuers .The variables of cash and other observations have any impact on the issuing bank ’s three-month and six-month overdue loan ratios and shareholder equity return rate . The empirical results show that the card issuing bank is subject to the regulations of the credit card business overdue and bad debts by the competent authority. Besides,they can be extremely handled for the collection of overdue accounts,so the six-month overdue ratio is lower than the three-month overdue ratio.In addition,the profit from credit card business has no significant impact on the return on shareholders ’equity of financial institutions. Therefore, it is recommended that card issuers still need to be rigorous and prudent in removing nuclear cards and implement collection operations.The issuers can make good use of corporate social responsibility to affect the value of credit card brands and enhance the comprehensive effect of credit card to reach profit maximization .