臺灣博碩士論文加值系統

科技進步的日新月異，商業的交易模式也隨之與日俱進，伴隨著國際的發展趨勢，推動與落實公司治理的制度，截至目前所發生的弊案可謂層出不窮，使得投資大眾對資本市場的不信任，讓主管機關開始檢視企業內部監督機制的落實，希望2022年前將全體上市櫃、興櫃企業將審計委員會設置完成，藉以提升獨立董事和董事會職能，使得企業能重視永續發展。然而企業的發展，就像生命體成長曲線相似，亦即企業之發展也會發生停滯或衰退現象，不同階段需要有不同的策略方針，了解各個階段下所需的風險管理是決策的基礎，對企業的成長、績效和生存具有重要的意義。
為瞭解審計委員會成員專業背景對企業風險管理的監督效果，本研究主要是以台灣2012年至2017年已設置審計委員會之上市(櫃)公司為研究對象，比較在不同的生命週期下，審計委員會成員的多元的專業性，對企業風險管理指標之影響。盼研究結果能協助企業在各階段下，所需尋找的審計委員會成員，提供專業的觀點協助企業風險管理，為企業遴選審計委員會成員盡一份心力。研究結果發現，當審計委員會中具專業背景之成員，對於企業風險管理之監督效果較弱。

With the rapid advancement of science and technology, the business transaction model has also been advancing with the times. With the international development trend, the system of corporate governance has been promoted and implemented. The shortcomings that have occurred so far can be described as endless, which makes the investment publics distrust of the capital market, so that the competent authorities begin to examine the implementation of the internal supervision mechanism of the enterprise. It is hoped that the audit committee will be set up by all listed cabinets and cabinet companies by 2022. In order to enhance the functions of independent directors and board of directors, companies can value sustainable development. However, the development of enterprises is similar to the growth curve of living organisms, that is, the development of enterprises will also be stagnant or declining. Different stages need different strategies. Understanding the risk management required at each stage is the basis of decision-making. The growth, performance and survival of an enterprise are of great significance.
In order to understand the supervisory effect of the professional background of the audit committee members on the enterprise risk management, this study is mainly based on the listing company that has set up the audit committee in Taiwan from 2012 to 2017, and compares the audit committee under different life cycles. The diverse professionalism of members and the impact on corporate risk management indicators. The results of the research can help the company to find the audit committee members at various stages, provide professional opinions to assist enterprise risk management, and make a contribution to the selection of audit committee members. The study found that when members of the audit committee with professional background, the supervision of enterprise risk management is weak.

第一章 緒論 1
第一節 研究動機與背景 1
第二節 研究目的與問題 5
第三節 研究架構與流程 6
第二章 文獻探討與假說 9
第一節 審計委員會 9
第二節 企業生命週期 15
第三節 企業風險管理 17
第四節 不同生命週期下之企業風險管理 20
第五節 審計委員會成員專業背景對企業風險管理（ERM）之影響 22
第六節 不同企業生命週期下，審計委員會成員專業背景對企業風險管理之影響 24
第三章 研究設計 27
第一節 資料來源與樣本選取 27
第二節 變數衡量 29
第三節 研究模型建立 38
第四章、實證結果與分析 41
第一節 敘述性統計 41
第二節 相關係數分析 43
第三節 迴歸結果分析 45
第五章 結論與建議 52
第一節 研究結論 53
第二節 研究建議與限制 54
第六章、參考文獻 56

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