公司治理對於台灣公司尤其是在國際上開展業務的公司始終至關重要。近年來，由於國際營建市場的競爭日益激烈，大型的工程顧問公司一直面臨著利害關係人提出更為嚴格的要求。因此，本研究目標旨在探討公司治理影響臺灣工程顧問公司之關鍵因素，以幫助管理人員滿足利害關係人的需求並應對全球市場的挑戰。文獻回顧建議透過建立9項假設，並以結構方程模式（SEM）概念進行調查。根據SEM概念和假設，本研究問卷使用李克特5點量表分析6個構面，題項數共46題。前測問卷調查與蒐集為期約2個月，在實際回收數量40份中，有效樣本回收31份。在前測問卷中大多數構面Cronbach的alpha值均大於0.8，但構面「維護股東權益」方面除外，其Cronbach的alpha值 = 0.649為幾乎不可接受。然後，正式問卷調查針對了排名前10的工程顧問公司，並向其具有5年以上的工作經驗與管理職位的員工提供了1000份問卷。在正式問卷調查中，有效樣本回收324份，除了構面「維護股東權益」其Cronbach的alpha值 = 0.692之外，大部分構面Cronbach的alpha值> 0.9。在KMO和Barlett’s球形檢定中構面「維護股東權益」方面只有0.633為幾乎不可接受進一步分析。本研究結果只有5項假設成立，然後進行因子分析，本研究確定了27個關鍵因子的權重順序。這些發現有助於學術界確定影響公司治理的關鍵因素與因子之間的關係以及相應的權重，也有助於建立公司治理指導方針，以指導在國際營建市場開展業務的工程顧問公司進行公司治理。;Corporate governance is always vital for companies in Taiwan especially for those spreading out their business internationally. Top engineering consulting companies have been facing more restricted demands from their stakeholders for recent years since the competition in international construction markets have become more intensive. As a result, the research objective is aiming at exploring the impact factors toward corporate governance for consulting engineering companies that facilitate managers to meet stakeholders’ needs and to adopt the challenges from the global markets. Literature review suggests conducting a survey constructed with the concept of Structural Equation Modeling (SEM) by setting up 9 hypotheses. Based on the SEM concepts and the hypotheses, the questionnaire contains 6 aspects inclusive of 46 stems using the Likert 5-scale format. A pilot survey took around 2 months and had 31 effective returns out of 40 in total. The Cronbach′s alphas for the majority are greater than 0.8 except for Aspect “protection of stakeholders’ rights” with its Cronbach′s alpha = 0.649 barely acceptable for the full survey. The comprehensive survey then aimed at top 10 engineering consulting companies and distributed 1000 questionnaires to their employees with 5 more-year work experience and in managerial positions. A total of 324 effective returns yield the Cronbach′s alphas > 0.9 except for Aspect “protection of stakeholders’ rights” with its Cronbach′s alpha = 0.692. The KMO and Barlett’s test also shows that Aspect “protection of stakeholders’ rights” only has 0.633 barely acceptable for further analyses. The results disclose that only 5 hypotheses stand, followed by factor analysis that determines the weight sequence for 27 impact factors. The findings contribute both academic in determining the relationships among factors influencing corporate governance and the corresponding weights, and practice in establishing a guideline to perform corporate governance for engineering consulting companies conducting their business in international construction markets.
