探討我國工程顧問公司法令遵循制度之研究-以公司治理、反貪腐為核心

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周天昇(Eddie, Tien-sheng Chou) 查詢紙本館藏

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土木系營建管理博士班

論文名稱

探討我國工程顧問公司法令遵循制度之研究-以公司治理、反貪腐為核心
(Exploring the impact factors of legal compliance systems focusing on corporate governance and anti- corruption for consulting engineering companies in Taiwan)

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至系統瀏覽論文 (2029-2-1以後開放)

摘要(中)

我國政府為厚實產業紮根於西元1970年代成立工程技術服務社團法人，玆為國內專業工程顧問機構之先驅，嗣後諸機構均投資設立股份有限公司，多年來更有大步邁進之國際化大型工程團隊，躍升為全球百大工程公司，展現我國工程專業之全球業務運營及跨越文化界限整合的能力。本研究據以建立國際工程之法令遵循功能與制度，協助企業瞭解自身組織、資源及專業人材等運營條件，據以建立符合國際市場之適法機制，蒐集相關法令資訊，確保於擴展海外業務，避免法律風險與鉅額罰款。
本研究採行結構方程式模型SEM即為多變量分析方法，透過模型建構，探究變數間的關係。工程顧問公司規劃經營策略，可運用SEM模型探索公司治理及反貪腐實施方針，據以持續改善公司法令遵循制度，提高公司績效、價值及國際市場競爭力。本文透過文獻回顧確立公司治理六大構面與反貪腐五大構面，公司治理前測問卷題項為46題為期2個月調查與蒐集，實際回收數量40份，有效樣本回收31份；正式問卷之有效回收數則為324份，經SEM驗證後5條路徑成立。反貪腐前測問卷題項為23題，有效樣本回收22份；正式問卷之有效回收數則為314份，經SEM驗證5條路徑成立。
經因子分析，確立公司治理27項關鍵因子及反貪腐17題關鍵因子的權重順序。謹提供各界先進研究公司治理暨反貪腐等關鍵因子間之關聯及排序權重。第五章案例研究以我國大型國際工程集團為例，擬訂法令遵循功能及架構，俾爲我國工程顧問公司於建置公司治理永續發展與實踐誠信經營的法令遵循系統之重要依據，並期建立法令遵循功能與規範，指引我國工程顧問公司於國際市場拓展業務邁步前進。

摘要(英)

In the 1970s, the Taiwanese government initiated a pivotal move by founding an engineering consultants′ consortium, setting a precedent for the establishment of professional engineering consultancy firms in the nation. This initiative spurred a wave of investment in the creation of limited liability companies. Recently, Taiwanese engineering teams have been making a mark on the global stage, showcasing their expertise in engineering operations and cross-disciplinary collaborations. This emerging international presence underlines the necessity for Taiwanese companies to adhere to global compliance standards.
The purpose of this research is to assist local enterprises in developing internationally recognized corporate frameworks. It focuses on leveraging organizational assets and operational scenarios to achieve effective risk management and expand overseas operations.
The methodology of this study involves Structural Equation Modeling (SEM), a technique used to analyze interconnections among various factors within engineering consulting firms. Through SEM, the study delves into aspects of corporate governance and anti-corruption measures, contributing to the ongoing improvement of legal adherence, efficiency, value, and worldwide market presence. The research identifies six facets of corporate governance and five of anti-corruption, derived from an extensive literature review. A preliminary survey on corporate governance, comprising 46 questions, was conducted over a two-month period, yielding 40 responses, with 31 deemed valid. The final survey garnered 324 valid responses, with SEM validation confirming five significant paths. Similarly, a pre-test questionnaire on anti-corruption, consisting of 23 questions, resulted in 22 valid responses; the final survey yielded 314 valid responses, with five validated paths post-SEM analysis. Factor analysis was adopted to determine the significance and hierarchy of 27 corporate governance factors and 17 anti-corruption factors.
Additionally, the fifth chapter presents a case study of a prominent international engineering group in Taiwan. This study serves as a foundational guide for local engineering consulting firms, emphasizing the corporate governance of sustainable development frameworks and ethical management practices. The findings are intended to inform the development of legal compliance functions and standards, equipping these firms to broaden their international business horizons.

關鍵字(中)

★ 工程顧問公司
★ 法令遵循
★ 公司治理
★ 反貪腐
★ 結構方程式模型(SEM)

關鍵字(英)

★ engineering consulting companies
★ legal compliance
★ corporate governance
★ anti-corruption
★ firewall policy
★ Structural Equation Modeling(SEM)

論文目次

摘要 i
ABSTRACT ii
致謝 iii
目錄 iv
圖目錄 viii
表目錄 x
第一章緒論 1
1.1 研究背景與動機 1
1.2 研究問題 3
1.3 研究目的 3
1.4 研究範圍與限制 3
1.5 研究流程圖 5
第二章文獻回顧 7
2.1 我國工程顧問公司 7
2.2 法令遵循 9
2.2.1 定義與發展 9
2.2.2 功能與指導原則 10
2.2.3 法令遵循法規分類 13
2.3 公司治理構面相關文獻 14
2.3.1 股東權益、公平對待股東 14
2.3.2 董事會結構與運作 15
2.3.3 企業社會責任 15
2.3.4 資訊透明度暨防火牆與研究假設之關聯 16
2.3.5 平等對待股東暨內線交易與防火牆之關聯 17
2.4 反貪腐構面相關文獻 18
2.4.1 誠信經營政策 18
2.4.2 防範方案 19
2.4.3 法令遵循制度 19
2.4.4 不誠信行爲 20
2.4.5 建立防火牆 20
2.5 研究工具 21
2.5.1 結構方程式模型(StructuralEquationModeling,SEM) 22
2.5.2 整體模型適配度指標與評估 24
第三章公司治理-實踐永續發展之研究 25
3.1 公司治理研究架構與路徑假設 25
3.1.1 公司治理潛在變項與操作定義 25
3.1.2 公司治理構面定義 27
3.1.3 公司研究假設 41
3.2 公司治理問卷設計 49
3.2.1 本研究題項參考來源 49
3.2.2 公司治理前測問卷暨敘述性統計分析 50
3.2.3 公司治理前測問卷各構面信度分析 54
3.2.4 公司治理前測問卷各構面效度分析 55
3.3 公司治理正式問卷資料與分析暨回收概況 56
3.3.1 公司治理信度分析 57
3.3.2 公司治理正式問卷之敘述性統計分析 58
3.3.3 公司治理效度分析KMO 61
3.3.4 公司治理皮爾森相關係數分析 63
3.3.5 公司治理獨立樣本T檢定 64
3.3.6 公司治理正式問卷各構面題項資料統計與分析 64
3.4 公司治理結構方程式(SEM)測量模型修正 71
3.4.1 驗證性因素分析(CFA) 71
3.4.2 公司治理一階測量模型修正 72
3.4.3 公司治理二階測量模型修正 79
3.4.4 公司治理整體測量模型修正 82
3.4.5 公司治理整體測量模型構面分析 85
3.4.6 公司治理整體測量模型路徑分析 93
3.4.7 公司治理因子平均數排序 102
3.4.8 公司治理因子萃取共同因素 104
第四章反貪腐-實踐誠信經營之研究 109
4.1 反貪腐研究架構與路徑假設 109
4.1.1 反貪腐研究架構 109
4.1.2 反貪腐潛在變項與操作定義 109
4.1.3 本研究反貪腐構面定義 112
4.1.4 反貪腐研究假設 116
4.2 反貪腐問卷設計 122
4.2.1 反貪腐問卷題項參考來源 123
4.2.2 反貪腐前測問卷資料與敍述性統計分析 124
4.2.3 反貪腐前測問卷各構面之信度分析 127
4.2.4 反貪腐前測問卷各構面之效度分析 127
4.3 反貪腐正式問卷資料與分析暨回收概況 129
4.2.5 反貪腐信度分析 130
4.3.1 反貪腐正式問卷之敘述性統計分析 130
4.3.2 反貪腐效度分析KMO 135
4.3.3 反貪腐皮爾森相關係數分析 136
4.3.4 反貪腐獨立樣本T檢定 138
4.3.5 反貪腐正式問卷各構面題項資料統計與分析 138
4.4 反貪腐結構方程式(SEM)測量模型修正 145
4.4.1 反貪腐驗證性因素分析(CFA) 145
4.4.2 反貪腐一階測量模型修正 147
4.4.3 反貪腐二階測量模型修正 153
4.4.4 反貪腐整體結構模型分析 156
4.4.5 反貪腐整體測量模型構面分析 159
4.4.6 反貪腐整體測量模型路徑分析 169
4.4.7 反貪腐因子平均數排序 181
第五章案例研究-建構工程顧問公司法令遵循 188
5.1 我國世界級工程公司 188
5.2 工程顧問公司法令遵循制度 189
5.2.1 有效法令遵循制度之特徵 189
5.2.2 國際組織暨我國法令與指導原則 191
5.2.3 案例研究 193
第六章結論與建議 206
6.1 研究各構面與因子 206
6.1.1 公司治理 206
6.1.2 反貪腐 207
6.2 研究結論與發見 209
6.2.1 公司治理 209
6.2.2 反貪腐 212
6.3 後續研究與建議 214

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指導教授

陳介豪(Jieh-Haur Chen)

審核日期

2024-1-30

推文