董監事制度獨立性對傳統產業營運績效關係實證探討 -2002到2007年; Independence of directors and supervisors system about the performance of traditional industries in empirical study -2002 to 2007

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Title:	董監事制度獨立性對傳統產業營運績效關係實證探討 -2002到2007年;Independence of directors and supervisors system about the performance of traditional industries in empirical study -2002 to 2007
Authors:	陳衍丞;Yen-Chen Chen
Contributors:	企業管理研究所
Keywords:	公司治理;董監事制度;董事會;股權結構;directors and supervisors system;corporate governance;boards of directors;ownership structure
Date:	2008-06-23
Issue Date:	2009-09-22 14:39:12 (UTC+8)
Publisher:	國立中央大學圖書館
Abstract:	摘要我國對於公司治理制度中以董監事職能來預防公司弊案之起源可追溯於2001年起對於公司法之修改與金管會制定相關董監事法源開始。董監事制度所設立之精神根據台灣證劵交易所股份有限公司於上市上櫃公司治理實務守則(2004)之用意，在於給與董監事等內部稽核機制充分權限，用以評估內部控制制度之缺失與監督公司營運之績效，並透過此制度提供股東等企業關係人充分之保障。足以見得近年所推行之董監事制度對於公司治理實擔任一重要之角色。本研究有別於其他文獻之處即在於探討董監事制度在國內家族企業與交叉持股嚴重之企業下，是否能夠保持其獨立性之特質？本研究主要將探討董監事制度結構、企業財務結構、股東型態結構、以及經理人因素四大構面對於公司經營績效之間的關係。並針對於四大構面提出問題假設來檢定董監事制度之獨立性。實證結果顯示，企業財務結構與董事會結構兩大構面對於公司治理之經營績效的影響最為顯著，股東型態構面與經營階層型態構面則較不顯著。本章之研究範圍主要在於公司治理上較為明顯之量化數據，並加入部份虛擬變數對質性研究做為考量。建議在後續研究中能夠加入更多詳細資料外，除了討論公司治理的量化結果，能夠更深入探討公司治理的質性因素也是很有意義的議題。關鍵字：董監事制度、公司治理、董事會、股權結構 Independence of directors and supervisors system about the performance of traditional industries in empirical study -2002 to 2007 Abstract For China's corporate governance system in order to prevent future functions of directors and supervisors of company scandals of origin can be traced back to 2001 from 2006 to amend the Company Law and the Fund will formulate relevant source of law began to directors and supervisors. Directors and supervisors system set up by the mental According to the Taiwan card Securities Exchange Co., Ltd. listed on the OTC corporate governance code of practice (2004) intention is to give directors and supervisors, and other internal audit mechanism for full access to Assessment of the internal control system and lack of oversight of the company operating performance, and through this system, and other enterprises to provide shareholders of the full protection of human relations. Enough to see in recent years by the directors and supervisors to implement the system for corporate governance is as important a role. This study is different from other literature of the directors and supervisors is to investigate the system of family business in domestic and cross-shareholdings serious business, it can maintain its independence of the qualities » This study will explore the structure of directors and supervisors system, corporate financial structure, shareholders style structure, as well as four major factors managers in the face of the company structure of the relationship between business performance. The empirical results show that enterprises and the financial structure of the Board of Trustees of the two major structures in the face of corporate governance of the operating performance of the most significant impact, shareholders pattern dimensions and type of business dimensions are less significant. This chapter of the scope of the study mainly in corporate governance on the more obvious the amount of data, and add some virtual confrontation between variables as considerations. In the proposed follow-up study to be included more detailed information, in addition to discuss corporate governance of the amount of results, to more in-depth study of corporate governance qualitative factors are also very meaningful topic. Keyword: directors and supervisors system, corporate governance, boards of directors, ownership structure.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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