| 摘要: | 全球經歷多次金融風暴後，公司治理已是近年學界與業界共同關注的管理議題，而台灣的產業組成結構中，有97%的比例屬於中小企業；此外，旅行業為旅行者重要的通路，其規模型態亦以中小企業居多，其亦為觀光產業重要之一環，故而本研究問題乃聚焦於台灣中小型旅行業之公司治理。
透過DEMATEL 決策分析方法，可以分析複雜問題中眾多要素之彼此關係，並從複雜問題群的結構化模型中，來發現眾多策略之間的優先次序，以改善整個問題結構，故本研究採用DEMATEL 作為研究方法，並以部分中小型旅行業者的董事會成員或者高階管理者以及資深財務會計主管共8 位為問卷對象。
結果本研究發現，在四構面中，財報資訊透明度及社會責任屬於因群，若配合中心度來看，財報資訊透明度之影響權重優於社會責任，構面內之準則，以財報品質為因群，故台灣中小型旅行業可針對財報資訊透明度，尤其是財報品質進行改善與調整。
在社會責任構面內，以環境指標為因群，此準則就觀光業來說，較為接近的概念為「永續觀光」，亦即需以環境資源的保護與利用為考量，積極主動的認識環境、獲取知識，融入自然，達到人與自然和諧的境界。
After experiencing some financial turmoil, corporate governance has become a common concern in management issues for the academic community and the industry,
in recent years. Taiwan’s industrial structure is composed of 97% of small and medium-sized enterprises and the travel industry, which has a similar structure is an important channel for travelers and plays an equally important role in the tourism industry alike. So, this study is focused on the issue of Taiwan’s small and
medium-sized travel industry’s corporate governance.
Through DEMATEL’s decision analysis, complex problems which are related to each other, in a number of factors can be analyzed. It ranges from the typical structure of the complex points of the group to the disclosing of the many strategy priorities, in order to improve the arrangement of the whole problem. herefore, this study uses DEMATEL as a research method, taking a fraction of the travel industry’s Board of Directors, or Senior Executives and Financial Accounting Directors, a total of eight persons as subjects for the survey questionnaire.
Results from the study showed that while four elements come into play, financial information transparency and social responsibility form a cluster. When this cluster is coordinated with the element of centrality, the impact of financial information transparency far outweighs social responsibility. However, in the inner structure configuration, the quality of the financial information is in itself deemed to act as the cluster. Therefore, Taiwan’s small and medium-sized travel industry can aim for financial transparency, by particularly improving its quality and by re-adjusting.
In the inner structure of social responsibility, the environment index acts as a magnet and is a guideline to the tourism industry, which is closer to the concept of 「sustainable tourism」. It requires the protection and use of environmental resources as its main consideration, together with proactive environmental awareness, acquiring of knowledge, blending with nature so as to bring about the realm of harmony between Man and Nature. |
