臺灣博碩士論文加值系統

台灣傳統產業在不斷的產業轉型的過程中一直扮演著重要的角色，而隨著全球經濟的發展，該行業需要找到關鍵要素以保持其在國際舞台上的競爭力，因此公司的管理水平的提升成為關鍵。以往許多研究關注董事會特徵與公司績效之間的關係，因此本研究主要探討公司董事會專業背景是否會影響公司績效。
本研究以2000年至2021的331家傳統產業公司之董事會成員的相關資料為研究樣本，以ROA進行多門檻模型法分析，並找出其中的規律，在此基礎上建立一個用於預測財務績效的人工神經網路確定董事會成員之教育背景的不同會對台灣傳統產業企業財務績效產生何種影響。本研究發現，擁有更多會計專業知識的董事會成員有助於更穩定的增加公司利潤。擁有更多財金專業知識的成員對公司績效有極端影響，並不穩定。而法律專業背景的董事會成員對公司績效在某些情況下有負向影響。

Traditional industries in Taiwan have played an important role in the ongoing process of industrial transformation. As the global economy develops, this sector needs to identify key factors to maintain its competitiveness on the international stage. Consequently, improving the level of company management has become crucial. Many past studies have focused on the relationship between board characteristics and company performance; therefore, this study primarily investigates whether the professional background of the board of directors affects company performance.
This study uses data from 331 traditional industry companies from 2000 to 2021 as the research sample, analyzing the relationship between board members' backgrounds and company performance through a multiple threshold model using ROA (Return on Assets). The study aims to establish an artificial neural network to predict financial performance based on the different educational backgrounds of board members in Taiwan's traditional industries. The findings indicate that board members with more accounting expertise contribute to a more stable increase in company profits. Members with more finance expertise have an extreme and unstable impact on company performance, while board members with legal expertise negatively affect company performance in certain situations.

目錄
摘要 I
Abstract II
致謝 III
目錄 IV
表目錄 VI
圖目錄 VII
第壹章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 3
第貳章 文獻探討與假說發展 5
第一節 董事會結構與營業績效 5
第二節 人工神經網路 9
第三節 假說發展 14
第參章 研究方法與設計 16
第一節 樣本選取與資料來源 16
第二節 研究模型與變數定義 17
第三節 實證模型 22
第肆章 研究結果與分析 24
第一節 敘述性統計與相關性分析 24
第二節 多門檻模型測試 30
第三節 實證結果 31
第伍章 結論及建議 35
第一節 研究結論 35
第二節 研究意涵及建議 37
參考文獻 39
中文文獻 39
英文文獻 40

表目錄
表3-1 產業別統計表 17
表4-1 敘述性統計 25
表4-2 相關性分析 27
表4-3資產報酬率 (ROA) 閾值測試 31
表4-4 影響不同群體ROA的因素 33

圖目錄
圖3-1 人工神經網路(ANN)的運行機制 18
圖4-1 ROA與董事會成員專業背景之間關係的散佈圖 28
圖4-2預測ROA的ANN 29
圖4-3 ANN模型的誤差 30

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