近年來，台灣金融監督管理委員會擬與國際接軌，引領上市(櫃)公司重視公司治理議題，期望能降低因代理問題及資訊揭露不對稱而損害投資人的權益。本研究以相關係數及建構多元線性迴歸模型進行分析，實證發現公司治理表現較好的企業，內外部監控機制佳，各項資訊揭露較完整，愈能運用各種資源提升公司經營績效，為股東創造最大利潤並增加外資持股意願。;In recent years, Taiwan Financial Regulatory Commission (R.O.C) intended to be in line with international standards and expect to reduce the discrepancies between external institutional investors, shareholders and stakeholders. This study uses correlation and multiple regression analysis to explore the issue. The empirical results show that companies with better corporate governance performance have better internal and external monitoring mechanisms. Clear information disclosures which are relatively complete to be able to use a variety of resources can enhance the company′s operating performance, to create maximum profits for shareholders and to increase the confidence of foreign investors to hold shares.
