董事會結構指標、政府控制權與公營事業民營化後績效關聯性之研究

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题名:	董事會結構指標、政府控制權與公營事業民營化後績效關聯性之研究
作者:	邱聖涵
贡献者:	會計學系
关键词:	民營化控制權董事會結構
日期:	2010
上传时间:	2011-11-02 14:04:14 (UTC+8)
摘要:	我國自1989年起推動公營事業民營化政策已具有顯著之成效，惟政府仍在中華電信、合作金庫、高雄銀行、陽明海運等七家事業董事會席次取得半數以上的席次，間接掌握已經民營化事業的決策，等同政府對該事業仍然具有控制權，且董監事具公股角色身分之不積極作為，也曾引發台肥、台開等弊案。本研究以2005年至2009年已完成民營化之上市公司為樣本，嘗試探討公司治理之董事會結構與企業經營績效之關係。實證結果顯示，政府在民營化事業董事會中仍具有控制權，對企業經營績效有負面的影響。董事會中政府席次未過半之企業的營業淨利雖呈顯著成長，但ROA及EPS則並未顯著改善。董事會結構程度良好之企業在淨利以及ROA上也皆有顯著成長。 Since 1989, Taiwan has begun implementing the policy of privatizing its government-owned enterprises and had a significant effect. However, in around seven enterprises such as Chunghwa Telecom, Taiwan Cooperative Bank, Bank of Kaohsiung and Yang Ming Marine, the government still accounts for more than half of the board seats or supervisors of each enterprise. The government exercises indirect control over the decision making equate has domination of privatized enterprises. In addition, non-performance by directors and supervisors representing government shares has resulted in scandals in Taiwan Fertilizer, Taiwan Development, etc. The listed companies in Taiwan from 2006 to 2009 are sampled for this study to explore the association between corporate governance and operating performance of the privatized state-owned enterprises. The main results shows privatization of government control over the business with the board of directors on business performance have a negative impact. However. The government has less than half seats in board has significant growth in EBIT, but ROA and EPS were not significantly improved. The firm has high level in board structure also show significant growth in EBIT and ROA.
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