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研究生:胡美英
研究生(外文):Hu-Mei-Ying
論文名稱:企業社會責任報告書與審計委員會特性 對經營績效之影響
論文名稱(外文):The Impact of Corporate Social Responsibility Report and ?Audit Committee's Characteristics on Operating Performance
指導教授:洪玉舜洪玉舜引用關係
指導教授(外文):Yu-Shum Hung
口試委員:戚務君陳宗岡
口試委員(外文):CI,WU-JYUNChen Zong Gang
口試日期:2015-07-08
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2015
畢業學年度:103
語文別:中文
論文頁數:69
中文關鍵詞:企業社會責任審計委員會經營績效
外文關鍵詞:corporate social responsibilitythe Audit Committee,operating performance
相關次數:
  • 被引用被引用:1
  • 點閱點閱:250
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:4
摘 要
論文題目: 企業社會責任報告書與審計委員會特性對經營績效之影響
校(院)系所組別:輔仁大學會計係碩士在職專班
研究生:胡美英 指導教授:洪玉舜 博士 論文頁數:69
關鍵詞:企業社會責任、審計委員會、經營績效
論文摘要內容:
企業社會責任是目前全球越來越重視的話題,企業除了追求利潤外,對環境、社會,亦應善盡社會公民的角色,因此我國於1998年起開始重視宣導公司治理之重要性,推動獨立董事及審計委員會制度。有鑑於幸福企業越來越受到社會關注如:福特六和汽車榮獲亞洲最佳雇主及女性夢職場,領先市場的薪資政策、員工分紅人才發展委員會、導師制度、教育訓練、海外工作及培訓計畫、員工獎勵。台灣積體電路本薪、年終獎金、季獎金、員工分紅,美食街/咖啡廳/健身俱樂部(健身房/桌球/撞球室/卡啦OK/羽球場/網球場/籃球場/韻律教室)/交通車/宿舍/穴道按摩服務。所以企業的永續發展除了重視本業利潤外,重視員工福利,提升公司士氣,重視環保、對社會付出關懷,故企業要善盡社會公民的角色,做好企業社會責任。
本研究探討企業社會責任書與審計委員會特性對經營績效之影響。研究樣本為2007年至2013年台灣上市(櫃)已設置審計委員會之公司為對象,首先探討企業發佈企業社會責任報告書相對於未發佈企業社會責任報告書對企業經營績效是否更具有正向影響,接著更進一步加入探討審計委員會特性,規模(成員人數)、活動性(開會次數)、忙碌性(成員兼任其他公司董事或經營階層)是否影響企業社會責任報告發佈與否和經營績效間的關係。
本研究實證結果顯示企業發佈企業社會責任報告書相對於未發佈企業社會責任報告書,對企業經營績效之影響不顯著。
針對審計委員會特性發佈企業社會責任報告書之公司,若審計委員會規模越大,其下一期經營績效愈佳包含ROA、ROE、Tobin’s Q。另外,發佈企業社會責任報告書之公司,審計委員會開會次數愈多,其經營績效並無顯著提昇。最後,發佈企業社會責任報告書之公司,審計委員會成員兼任其他公司董事或經營階層,其對財務績效(ROA, ROE)不具顯著影響,然對市場績效(Tobin’s Q)具負向影響性,表示在審計委員會成員越忙碌時,可能無法揮其監督效益。

Abstract
Title of Thesis: The Impact of Corporate Social Responsibility Report and
? Audit Committee's Characteristics on Operating Performance
Student: Hu Mei Ying Advisor: Dr. Yu-Shum Hung Total Pages: 69
Key words: corporate social responsibility, the Audit Committee, operating performance
Abstract:
CSR is the world's increasing emphasis on the topic, in addition to the pursuit of corporate profits, environmental, social, should fulfill the role of citizen, so China in 1998 paying attention to the importance of advocacy of corporate governance, promote independent directors and audit committee. In view of happy business as more and more social concern: Ford Lio Ho won the Best Employer in Asia and women dream workplace, market-leading pay policy, the Commission staff bonus talent development, mentoring system, education and training, overseas work and training program employee incentives. Taiwan Semiconductor Benxin, year-end bonus, quarterly bonus, profit sharing, food court / cafe / health club (gym / snooker / billiards room / karaoke OK / badminton court / tennis / basketball court / rhythm classroom) / Transportation car / hostel / acupressure services. Therefore, in addition to pay attention to sustainable development of enterprises in this industry profits, pay attention to employee benefits, enhance the company's morale, attention to environmental protection, and pay for social care, so enterprises should fulfill the role of citizen, good corporate social responsibility
In this study, corporate social responsibility and the audit committee impact on the operating performance of the properties. The study sample for the 2007-2013 Taiwan listed (cabinet) of the company's audit committee has been set for the object, first of all discuss corporate social responsibility report released in relation to unpublished Corporate Social Responsibility Report is a more positive impact on business performance followed by further investigate the Audit Committee added feature, the size (number of members), activity (number of meetings), busy sex (part-time members of other company directors or business class) affect the relationship between CSR and business performance report was released or not between .
Positive results of this study show business publication Corporate Social Responsibility Report with respect to corporate social responsibility unpublished report, the impact on business performance as not significant. With regard to Audit Committee characteristic for Corporate Social Responsibility Report of the company, if the audit committee the larger, its next operating performance more good contains ROA, ROE, Tobin's Q. In addition, for disclosing corporate social responsibility report of the company, the number of audit committee meetings does not significantly improve corporate operating performance. Moreover, Audit committee members serve other directors or business class, its financial performance (ROA, ROE) does not have a significant influence, and then on the market performance (Tobin's Q) has a negative effect on resistance, it said in the busy members of the Audit Committee may not play effectiveness of their supervision.

目 錄
表 次 viii
圖 次 ix
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 2
第三節 研究架構 3
第二章 文獻探討 5
第一節 企業社會責任(Corporate social responsibility, CSR) 5
第二節 公司治理(Corporate Governance, CG) 16
第三節 審計委員會(Audit Committee, AC) 19
第三章 研究方法 27
第一節 研究假說 27
第二節 研究期間、樣本選取與資料來源 30
第三節 變數定義與衡量 32
第四節 實證模型 36
第四章 實證結果與分析 38
第一節 敘述性統計 38
第二節 相關係數分析 41
第三節 迴歸模型實證結果 44
第五章 研究結論、限制與建議 56
第一節 研究結論 56
第二節 研究限制 57
第三節 研究建議 57
第四節 研究貢獻 58
參考文獻 60



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