本研究是以臺灣軟性印刷電路板產業的上市公司為研究對象，探討由證基會所主持第一至六屆排名分為七個級距之個案公司，其治理評鑑結果與經營績效之關聯性。經採用文獻探討及次級資料蒐集法分析結果發現：公司治理評鑑排名與公司之營運績效呈明顯的正向關聯性，而且亦與股利政策、償債能力、獨立董事、董事會成員等指標密切相關。本研究最後對個案公司及後續研究提出建議，做為強化公司治理實務與理論之參考。;This study is based on Taiwan’s listed companies in the flexible printed circuit board industry, and explores the correlation between governance evaluation results and operating performance of individual companies that are divided into seven levels in the first to sixth rankings hosted by the Securities and Exchange Commission. Through literature discussion and secondary data collection method analysis results, it is found that the corporate governance evaluation ranking is obviously positively related to the company’s operating performance, and it is also closely related to indicators such as dividend policy, solvency, independent directors, and board of directors. Related. At the end of this research, suggestions are made for the case company and follow-up research, which serve as a reference for strengthening corporate governance practices and theories.
