面對急遽變化的外部環境和激烈的全球競爭，建立有效的公司治理機制，可以使企業的經營績效愈佳，然能夠確切導入公司治理並執行才具有價值，在推展導入一連串的過程中，人的抗拒因素是必然的，如何克服以及找出其他重要關鍵因素，讓企業能成功的導入公司治理並落實執行，達到公司治理成效。本論文係以個案為實例，探討個案公司進行推動公司治理之實務作法，以作為其他企業有心導入之參考，研究結論如下： 一、導入公司治理取決於公司領導人的心態與決心。企業領導人若從提昇公司經營績效的角度切入，將可更清楚體認公司治理的價值。 二、成立推動公司治理專案團隊小組，由主管級擔任成員，以具備長遠、務實、正確與自動的心態進行規劃、推動與執行。 三、企業導入過程包括導入前領導者須充分了解公司治理的重要性與企業現況、專案負責人依企業本身情況並參考標竿企業評估較適合企業的實施構面之可行性、經取得領導者統一共識後訂定公司治理目標以及專案執行者願意落實執行且依此持續性改善。 四、運用包容機制與控制機制方法，克服推動公司治理專案團隊成員的抗拒行為或心態，達到個案公司公司治理目標，提升個案公司公司價值。;An effective corporate governance system is really helpful to company in order to facing with dramatically changing environment and severe competition, also it enable the better operation performance of a company. However, the value gained from carry the system through completely. Human or some other factors being react against change is inevitable during adoption of new corporate governance policy. Hence, find out the important factors to obstruct the change and overcome it are the keys to carry through corporate governance entirely. In this dissertation, the case study focus on how to carry out corporate governance completely, and can be concluded as follows: 1. The ways to introduce corporate governance into a company are attitude and determination which depends on company′s leader. If the chieftain start with operating performance enhancement, can more clearly realize the value of corporate governance . 2. Establish a task force of corporate governance and team up with the management level., To plan, promote and carry out with the attitude of long term view, practical and automatic. 3. Before the corporate governance introduce into an enterprise, the chieftain should recognize the importance of corporate governance and status of the enterprise. The project leader should propose a practical plan, which refer to their own situation and the benchmarking enterprise. Furthermore, reach a consensus on corporate governance with the chieftain and setup the goal. The project executor should carry through entirely and improve continuously. 4. Using the method of forgive mechanism and controlling mechanism to overcome the against of attitude and behavior from the team member. In order to reach the goal of corporate governance and enhance the value of the enterprise.
