本研究針對台灣印刷電路板業的上市公司，探討個案公司第二屆至第六屆的公司治理評鑑結果與董事會特徵、經營績效之相關性。研究結果發現：公司治理評鑑與董事會特徵(公司模式、董事會規模、董事會的獨立性及專業性)有明顯的正向關聯性；公司治理評鑑之個案公司，其獲利能力與治理評鑑結果無明顯正向關聯性。本研究最後對個案公司及後續研究提出建議，做為強化公司治理實務與理論之參考。;This research explores the correlation among the results of the second to sixth corporate governance evaluations, board characteristics and firm performance based on the Taiwan’s listed companies in printed circuit industry. The results show a clear and positive correlation between corporate governance evaluation and board characteristics (company model, board size, independence and professionalism of the board). However, they indicate little correlation between governance evaluation results and the individual company’s profitability. We suggest, according to our findings, that follow-up research with larger sample is needed to further examine the relationship among board characteristics, corporate governance evaluation and corporate performance in order to shed more light on this association and make more concrete contributions to the effectiveness enhancement of the evaluation.
