最終研究分析實證顯示：第一從公司治理評鑑結果對公司價值未有關聯性影響；第二從公司治理評鑑結果對經營績效(以權益報酬率及資產報酬率為主)有關聯性影響，表示有良好的公司治理評鑑制度能夠使公司內部管理和營運更具有效性和透明度，提高公司經營效率和資產報酬率，帶來更好的經濟效益；第三從公司治理評鑑結果對外資機構投資持股比率有關聯性影響，表示當公司在治理評鑑中表現越好，會吸引更多外資機構的投資。 ;Corporate Governance has been a major concern for the international community in recent years. Countries in the neighboring regions outside of Taiwan have been actively promoting and developing reforms in corporate governance. Enterprise managers aim to maximize company value and shareholder equity by implementing sound corporate governance mechanisms, improve business performance, and effectively attract foreign institutional investors. This article will use 106 listed and OTC computer and peripheral equipment industry companies in Taiwan as the research object, using the corporate governance evaluation results announced during the period from 2014 to 2021 as evaluation data, with a total of 674 data samples for eight years. The analysis is conducted through descriptive analysis, correlation coefficients, and multiple linear regression models to examine the correlation between corporate governance evaluation results and company value, business performance, and the proportion of foreign institutional investment holdings.
The final research analysis and empirical evidence show that: First, there is no correlation between corporate governance evaluation results and company value; Second, there is a correlation between corporate governance evaluation results and business performance, a good corporate governance evaluation system can make internal management and operations of the company more effective and transparent, increase business efficiency, resulting in better economic performance. Third, there is a correlation between corporate governance evaluation results and the proportion of foreign institutional investment holdings, indicating that when the company performs better in governance evaluations, it attracts more foreign institutional investment.
