| 摘要: | 本文主要以企業社會責任觀點，分析台灣上市櫃之傳統食品產業與化學工業等為研究對象，找出影響食品安全業之公司治理顯著變數與財務決策，建構企業信用風險模型。實證分析上，針對2002年至2014年間，企業發生食品安全事件，樣本資料共計90個公司，並利用會計資訊之28項財務比率變數及4項公司治理變數，萃取顯著變數，找出影響公司績效之關鍵因子，建立多元羅吉斯迴歸模型，及利用勝算比率，有助於更精確預測公司發生食安與財務預警問題，降低食安發生機率。
實證結果顯示，接受對立假說H2：食品化工業外部監控對公司治理有顯著影響。H4：公司治理對食品安全管理有顯著影響。建構之企業信用風險模型，可以減少消費者因食品安全而傷害身體的事件，降低公司發生信用風險之機率，以收事前預警與風險管理之效。管理涵意，企業重視公司治理與食品安全、可提升企業社會責任。
This paper used corporate social responsibility (CSR) points of view to analyze the traditional food and chemical industry in Taiwan listed companies. It also finds out the influential variables that affect corporate governance and financial decision-making to build the credit risk models. Empirical analyses used in this study are accounting infor-mation system and statistical science methods. The sample data were collected during year 2002 to 2014, including 90 samples firm data of food safety events. Odds ratio is used to predict accurately the possible warning of food security and financial in advance, reduce the probability of a company in experiencing the food security events. The result shows that external monitoring to food chemical industry has significant impact on corporate governance. Corporate governance model construction can reduce food safety and harm to consumers. The probability of a company’s credit risk is reduced in order to receive advance warning and risk management efficiency. Therefore, this paper is useful for research and practitioner who focus on corporate governance, food safety, and corporate social responsibility implementation. |
