臺灣博碩士論文加值系統

在全球化的商業環境中，各行業面臨著日益複雜的挑戰，企業必須實施有效的公司治理機制來確保穩定的經營表現。隨著全球對企業永續經營的重視，ESG(環境保護E，environment、社會責任S，social、公司治理G，governance)評分已成為衡量企業經營成效的關鍵指標，而良好的公司治理不僅是管理與監督的核心，更是在法律、道德和社會期望的框架內致力於可持續性的創造價值。
　　此研究內容包含詳細介紹公司治理評鑑的定義及其重要性，說明公司治理評鑑在企業管理中的關鍵角色，進一步探討公司治理評鑑的具體內容，包括評鑑標準、評鑑指標及評鑑方法，並回顧公司治理評鑑的發展歷程。透過分析公司治理評鑑與企業經營績效之間的關係，本文檢視已有的研究發現，並且針對台灣地區與國外企業公司治理評鑑的執行情況進行分析，介紹當前的評鑑制度、實施現況與效果，以及探討公司治理評鑑的未來發展趨勢。
　　本文主要探討公司治理評鑑對上市及上櫃公司經營績效的影響，預期良好的公司治理對於企業經營績效具有正向影響，評價高分的公司能展現出更佳的經營成效和財務指標改善，選取2016至2022年期間的經營績效指標作為主要研究數據，研究方法採用迴歸分析，以探討公司治理評鑑分數與企業經營績效(如ROA、營業費用佔營業收入比率、營業收入成長率等)之間的相關性，實證結果顯示公司治理與經營績效呈現正相關，這表明良好的治理結構能對企業經營績效具有顯著的正向影響，有效促進決策制定、風險管理和透明度，進而對公司的經營產生積極正面的影響，具體表現在促進更有效的決策制定、強化風險管理機制以及提高資訊揭露的透明度等方面，從而增強投資者和利益相關者的信任度。
　　最後本研究建議企業應持續完善治理結構，確保治理機制的有效運行，以提升經營績效，同時，政策制定者應不斷改進公司治理評鑑制度，提高評鑑的透明度和客觀性，進一步推動企業納入ESG標準，促進可持續發展，提升企業在國際市場上的競爭力和聲譽。這些結論和建議有助於企業在追求經濟效益的同時，實現長期的可持續發展，並為政策制定者提供實證支持，進一步完善公司治理評鑑體系。

In the globalized business environment, industries face increasingly complex challenges, necessitating that enterprises implement effective corporate governance mechanisms to ensure stable operational performance. With the global emphasis on corporate sustainability, ESG (Environmental, Social, and Governance) ratings have become key indicators for measuring corporate performance. Effective corporate governance is not only at the core of management and supervision but also strives to create sustainable value within the framework of legal, ethical, and societal expectations.
　　This study provides a detailed introduction to the definition and importance of corporate governance evaluation, explaining its critical role in corporate management. It further explores the specific content of corporate governance evaluations, including evaluation standards, indicators, and methods, while reviewing the development history of corporate governance evaluations. By analyzing the relationship between corporate governance evaluation and corporate performance, this study examines existing research findings and analyzes the implementation of corporate governance evaluations in Taiwan and internationally, detailing the current evaluation systems, implementation status, and their effectiveness, as well as exploring future development trends.
　　The study aims to investigate the impact of corporate governance evaluations on the performance of listed companies, hypothesizing that sound corporate governance positively influences corporate performance. Companies with high evaluation scores are expected to demonstrate better operational effectiveness and improvements in financial indicators. The primary research data consists of performance indicators from 2016 to 2022, and the research method employs regression analysis to explore the correlation between corporate governance evaluation scores and corporate performance indicators (such as ROA, operating expense to revenue ratio, and revenue growth rate). The empirical results indicate a positive correlation between corporate governance and performance, suggesting that robust governance structures have a significant positive impact on corporate performance by effectively promoting decision-making, risk management, and transparency, thereby exerting a positive influence on operations. This is specifically evident in enhanced decision-making processes, strengthened risk management mechanisms, and improved transparency of information disclosure, which in turn increase the trust of investors and stakeholders.
　　This study recommends that enterprises continuously improve their governance structures to ensure the effective operation of governance mechanisms, thereby enhancing performance. Simultaneously, policymakers should continuously refine corporate governance evaluation systems to increase their transparency and objectivity, further promoting the integration of ESG standards to foster sustainable development and enhance corporate competitiveness and reputation in the global market. These conclusions and recommendations help enterprises pursue economic benefits while achieving long-term sustainable development and provide empirical support for policymakers to further improve corporate governance evaluation systems.

目錄
摘要 i
誌謝辭 iv
目錄 v
表目錄 vii
圖目錄 viii
第一章　緒論 1
第一節　研究背景與動機 1
第二節　研究目的 3
第三節　研究方法與範圍限制 4
第四節　研究流程與架構 6
第二章　公司治理評鑑 8
第一節　公司治理評鑑定義 9
第二節　公司治理評鑑內容 10
第三節　公司治理評鑑發展歷程 18
第四節　公司治理與經營績效的關係之文獻探討 20
第三章　公司治理評鑑執行現況 23
第一節　台灣公司治理評鑑執行現況分析 23
第二節　全球公司治理評鑑執行現況分析 25
第三節　公司治理評鑑未來發展趨勢 35
第四章　研究分析與結果 40
第一節　研究設計 41
第二節　敘述性統計分析 48
第三節　相關分析 51
第四節　實證結果分析 55
第五章　結論與建議 58
參考文獻 61
附錄一　公司治理評鑑評分指標 72

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