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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/95930


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/95930


    Title: 我國上市公司董事會特徵與經營績效之關聯性研究
    The Characters of Board of Directors versus Operating Performance
    Authors: 翁銘鴻
    Contributors: 郭弘卿
    翁銘鴻
    Date: 1998
    Issue Date: 2016-05-10 15:56:16 (UTC+8)
    Abstract: 　　近年來由於工商業的發達，使得企業規模不斷的擴大，其經營管理也日趨複雜。企業所有權與經營權的分離，會產生資訊不對稱的現象，甚至造成莫大的機會成本，影響企業的存續。而董事會的存在，正可解決此一問題。
    　　董事會的重要功能為降低因所有權與決策控制權分離所造成的成本；此外，還扮演法律上、監督上與服務上等角色。本研究主要探討公司董事會的特徵與其經營績效的關係，試圖我出其關聯性，並以相關的財務比例來衡量公司的績效。
    　　本研究以民國83年到85年間台灣上市公司所選任的董事會為研究樣本，藉由公開說明書的蒐集，共得742個有效樣本。透過T統計量檢定與迴歸分析，得到的研究結果如下：
    　　一、董事會基本特性
    　　我國上市公司董事會平均規模為8.33人，董事會中平均法人董事、內部董事、家族董事分別為3.07人、2.20人及2.38人。董事會持股比例約21.82%，法人董事比例、內部董事比例及家族董事比例各約佔董事會三分之一，至於常務董事的設置則不普遍。
    　　二、董事會特徵對經營績效的影響
    　　1、董事會持股比例與經營績效成顯著正相關。
    　　2、董事會規模雖與經營績效成正相關，但並不明顯，若將規模取對數，則有較顯著之解釋力。
    　　3、董事會中高學歷董事的比例越高，公司經營績效愈佳。
    　　4、法人董事的比例與經營績效成負相關，但並不明顯。
    　　5、內部董事比例與經營績效關係並不明顯。
    　　6、家族董事比例與經營績效成顯著負相關。
    　　7、董事會中是否設有常務董事、法人董事存在與否及是否有內部董事對公司經營績效並無顯著關係；但家族董事存在與否則對績效有顯著差異。
    　　This study mainly examines the relationship between the properties of firm`s board of directors and operating performance. The primary function of board of directors is to monitor firm`s operations and make significant firm`s decisions. Therefore, this study hypothesizes that the characters of board of directors would significantly affect firm`s operating performance. This study selects the samples between 1994 and 1996, total 742 samples. The findings of this study can be summarized as follows.
    　　●The average number of directors in the board is 8.33. In addition, the proportions of directors representing a legal unit, internal directors, and family directors consist of 3.07, 2.20, and 2.38 respectively. The average holdings of board of directors are 21.82%.
    　　●The findings relating to the relationship between the characters of board of directors and operating performance are:
    　　1.The proportional holdings of board of directors positively correlate with operating performance.
    　　2.There is an insignificant positive relationship between size of board of directors and operating performance.
    　　3.The average education of board of directors positively correlates with operating performance.
    　　4.The numbers of director representing a legal unit have an insignificant negative correlation with operating performance.
    　　5.No significant correlation can be found between the proportion of internal directors and operating performance.
    　　6.The proportion of family directors negatively correlates with operating performance.
    　　7.Among all classes of directors only family directors significantly correlate with operating performance, and other classes have insignificant correlation with operating performance.
    Description: 碩士
    國立政治大學
    會計學系
    85353012
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2010000646
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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