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    Title: 高階經營團隊,公司治理與企業經營績效之關聯性研究
    A study on the relationship among top management team, corporate governance and business performance
    Authors: 范志緯
    Fan, Chih Wei
    Contributors: 張士傑
    范志緯
    Fan, Chih Wei
    Keywords: 高階經營團隊
    平衡計分卡
    Top management team
    Balanced scorecard
    Date: 2018
    Issue Date: 2018-03-02 11:45:30 (UTC+8)
    Abstract: 市場競爭日漸劇烈的時代裡,高階經營團隊(Top Management Team, TMT)的概念逐漸形成。
    美國M公司涉嫌證券詐欺案件。2015財年第二季出現嚴重的營收浮報問題,高估了7-8%的營收水準。當時公司是由創辦者Dr. S. Chou與妻子Mrs. D共同領導,管理方式較為封閉,導致許多重大營運決策時,不受他人監督,其領導模式受到質疑。因此,創辦人Dr. S. Chou和Mrs. D夫妻在2016 年 4 月 5 日正式宣布辭職。同年7月11日,為了挽回公司經營績效、重拾公司信譽,M公司宣布任命 Mr. J.M成為新總裁、執行長兼董事會成員。Mr. J.M上任後,組織高階經營團隊,領導團隊進行公司轉型,專注於公司的獲利成長。在Mr. J.M與其高階經營團隊的努力下,公司績效逐步成長。
    為了分析以上組織領導階層變革如何與企業經營績效產生關聯性,因此本文蒐集M公司四個部門高階主管之訪談結果,並且使用Kaplan and Norton(1996/1999)提出的策略地圖平衡計分卡分析之。結果發現,舊領導團隊時期,領導者的道德操守受到質疑,造成公司內部的財務、人事、部門協調、員工升遷與獎勵制度失靈現象;高階經營團隊上任後,尊重公司相關制度,嚴格執行財務與經營法規之風險控管,加強員工的道德操守教育訓練,並且配合金融監管單位的財務調查與回報財務整頓狀況。
    Abstract
    In the age of increasingly fierce market competition, the concept of the Top Management Team (TMT) has taken shape.
    US M公司 Technology Group alleged securities fraud cases. In the second quarter of FY15, there was a serious problem of revenue reporting and an overestimation of revenue of 7-8%. At that time, the company was led by the founder Dr. S. Chou and his wife, Mrs. D, and managed in a more closed manner. As a result, many major operational decisions were not overseen by others and their leadership model was challenged. Therefore, the founder Dr. S. Chou and Mrs. D couple formally announced his resignation on April 5, July 11 the same year, in order to restore the company`s operating performance, regain the credibility of the company, M Technology Group Ltd. announced the appointment of Mr. J.M as the new president, chief executive and board members. Mr. J.M took office, the organization of high-level management team, leading the team for the company restructuring, focused on the company`s profit growth. With the efforts of Mr. J.M and its high-level leadership team, corporate performance has grown.
    In order to analyze how organizational leadership changes relate to business performance, the paper collects interviews with top executives from the four departments and uses the strategy map balanced scorecard proposed by Kaplan and Norton (1996/1999) Analysis. The results showed that during the period of the old leadership team, the leader`s ethics was questioned, resulting in the financial, personnel, departmental coordination, staff promotion and reward system failure in the company. After the high-level management team took office, the company respected the relevant system and strictly implemented the financial and Risk management of laws and regulations, strengthen employees` ethics education and training, and cooperate with the financial supervision unit`s financial investigation and return financial consolidation situation.
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    網際網路
    Class Action Reporter, http://www.classactionsreporter.com/investments/M公司-technology-mrvl-securities-fraud-class-action-lawsuit。
    Unicef,, https://www.fool.com/investing/general/2015/10/27/M公司-technology-group-ltd-slumps-as-accountin-2.aspx 。
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    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    105932033
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105932033
    Data Type: thesis
    Appears in Collections:[Executive Master of Business Administration] Theses

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