本研究主要在探討電腦代工產業個案公司在董事會特徵、公司治理評鑑與財務績效之關係，針對所蒐集的外部資料，如政府法規、學術資料、證交所資料、公司治理評鑑資料等，以及內部資料，如公司年報(董事會資料、經理人資料、財會資料等)，進行分析。個案公司選自台灣電腦代工產業中的前五大，研究資料期間為104年到108年。分析結果發現，董事會中獨立董事人數比例越高(高過50%以上)、未有家族企業經理人、未有大股東擔任董事，董事會的獨立性與專業性越高，則公司治理評鑑表現越佳，連帶的五年間的獲利能力也呈正向成長。因此，本研究建議，五間同業參照永續經營與公司治理3.0的方向前進，擬定相對應的策略方針，使整個電腦代工產業正向成長。;This research explores the relationship among board characteristics, corporate governance evaluation and financial performance for five Taiwanese listed firms in the computer manufacturing industry. We collect and analyze the external data such as government regulations, academic data, stock exchange data, corporate governance evaluation data, etc. and the internal data such as annual reports. The study period is from 104 to 108. The findings in this study show that firms with higher percentage of independent directors in the board of directors (more than 50%), without family business managers and/or without major shareholders in the board of directors have greater financial performance and better results of corporate governance evaluation as well as positive profitability growth rate during the study period. This is believed to be due to the independence and professionalism of the boards. Finally, this research suggests that the five selected computer manufacturing companies should follow the ESG (Environment, Social responsibility, Governance) and corporate governance 3.0, and formulate effective strategies and policies to enhance their sustainable competitive advantage and maintain positive growth rate.
