迄今之相關研究多為探討董事會性別多樣化與企業績效間的關係,僅有少數研究將董事會性別多樣化視為策略變革的預測因素,對於董事會性別多樣化是如何影響公司策略變革的討論相對較少。 本研究旨在探討董事會性別多樣化、公司業績與女性董事權力對策略變革的影響,即董事會性別多樣化是如何在企業績效不同與女性董事權力增減時影響公司策略變革。研究發現在企業績效表現較佳時,若指派擁有強大權力的女性董事擔任董事職位將使董事會性別多樣化對策略變革產生最大的正面影響;而若是在企業績效表現不佳時,任命擁有強大權力的女性董事擔任董事職位則將使董事會性別多樣化對策略變革擁有最大的負面影響。說明了董事會性別多樣性是如何對董事會造成複雜的影響。 ;Most of the relevant studies have been explored the relationship between board gender diversity and company performance, only a few studies have considered board gender diversity as a predictor of strategic change and discussed on how board gender diversity affects corporate strategy change. The purpose of this study is to find out how board gender diversity can affect company strategy changes during the period that company performances are different and female directors′ power is strong or weak. The study found that if company performance is well, assigning a female director with strong powers can make board gender diversity have the greatest positive impact on strategic change. And if the company performance is poor, a female director with strong powers will make board gender diversity have the greatest negative impact on strategic change.