現行我國上市櫃公司存有股東會日期過去集中，與跨境或遠距股東因為時間及距離的限制不易出席股東會行使股東權、影響股東權益與公司治理的現象。本研究蒐集歐美國家實施無實體股東會的相關規定與實務作業，發現電子投票與無實體股東會是各國主管機關用來解決跨境或遠距股東無法出席股東會的問題。此外，本研究針對我國上市公司採行電子投票與股東出率之關係進行分析，結果發現，在控制其他的變數下，採用電子投票公司的股東出席率顯著高於沒有採用電子投票的公司。最後基於我國整體社會與法制環境，對我國實施無實體股東會的規畫與未來發展提出建議。;In addition to the limitation of time and geographic distance, a cluster of shareholder meetings in specific date for Taiwan public firms effectively discourages shareholders from implementing their rights. This issue is particularly serious for cross-border investors, and presents a challenge to investor protection and corporate governance. This study collects and analyzes the rules in U.S. and European countries regarding the shareholder meetings, and finds that electronic voting system and virtually shareholder meeting are employed as a solution for the protection of cross-border shareholders’ rights. This study also evaluates the performance of the electronic voting system, which was introduced in 2009. Interestingly, in terms of the shares, firms adopting an electronic voting have a significantly higher shareholders presence in the annual meeting than those firms without it. The results are robust after controlling for other factors. The finding indicates that the electronic voting system successfully increases the shareholders’ presence in the meetings. Finally, based on the practice of corporate governance and institutions, we propose several suggestions for the design and future development of the virtual shareholder meeting in Taiwan.