本研究蒐集了台灣區147家上市公司2010年度財務報告之次級資料，並將董事會成員多元化、人力資本與企業績效進行迴歸分析。 研究中亦對員工人力資本對董事會成員多元化與企業績效關係的調節效果進行檢驗，以進一步建立董事會成員多元化、人力資本、企業績效間關係之完整理論模式。研究結果顯示： 一、董事會成員學歷專長多元化程度愈高，其企業績效表現愈不佳。 二、企業之人力資本程度愈高，其企業績效愈佳。 三、企業之人力資本具弱化董事會成員多元化對企業績效之負向影響，人力資本具有調節企業績效之機制。 本研究亦進一步探討董事會成員多元化與企業績效之非線性關性，相關管理意涵亦在本研究中討論。 Based on year 2010 annual financial reports of 147 Taiwan listed companies ,this study is to analyze the relationship between the diverse of BOD members, human capital, and the performance of companies, which by using regression analysis method. In the Study, to verify how the human capital effects diverse of BOD members, and companies performance. To further establish the complete the theoretical model. The results findings are: 1. The higher education and specialty of board members, the poorer performance for its business. 2. The higher level of the human capital, the better company performs. 3. The human capital could lessen the negative impact from diverse of Board members to the company performance which means the human capital has the mechanism for adjusting company performance. This study also discussed further about the linear correlation between diverse of BOD members and company performance. The related meaning of management would be showed out in this study as well.
