全球已歷經多次金融風暴，凸顯了公司治理與公司治理變革的重要性，為了企業的永續經營以及企業利害關係人的價值，公司治理是必要的，良好的公司治理是必須的。而公司治理也包含許多構面，包括人力資產、金融資產、實物資產、知識產權資產、資訊與IT資產，以及關係資產。 本研究旨在探討在資訊對稱與不對稱兩難下，公司治理應該有的面貌，以及探討由外部治理、內部治理經營效率，以及內部治理經營效果引導出的IT治理應用方案，並且探討IT治理應用方案以及準則對於利害關係人價值的影響力強弱。 本研究針對公司治理中的重要元素之一的IT治理來做探討，首先將公司治理區分為公司外部治理與公司內部治理，再各自引導出相關之IT治理應用方案。結合決策實驗室分析法(Decision Making Trail and evaluation laboratory，DEMATEL)和網路程序分析法(Analytic Network Process，ANP)兩種數學模式進行分析，最後分析得知三項準則以及十一項IT治理應用方案對於提升利害關係人價值的影響力強弱排名。 ;The world has gone through many times of financial Crisis, highlighting the importance of corporate governance and corporate governance reform. In order to sustain the value for stakeholders and business enterprises, great corporate governance is necessary. The corporate governance also contains many aspects, including human assets, financial assets, physical assets, intellectual property assets, information and IT assets, as well as the relationship between assets. This paper aimed to explore that corporate governance in the dilemma of information symmetry and asymmetry, external governance, operating efficiency of internal governance, operating results of internal governance and IT governance applications. Then compare the strength of IT governance applications and criteria’s influence for promoting the value of stakeholders. This paper direct at IT governance, one of the important elements of corporate governance. First, the corporate governance will be divided into external governance and internal governance, and then lead to their related IT governance applications. Finally, combine Decision Making Trail and evaluation laboratory and Analytic Network Process for analysis and ranking.
