以平衡計分卡提供獨立董事監督策略執行所需關鍵資訊－以某公司為例

NCU Institutional Repository > 管理學院 > 高階主管企管（EMBA）碩士班 > 博碩士論文 > Item 987654321/63976

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题名:	以平衡計分卡提供獨立董事監督策略執行所需關鍵資訊－以某公司為例
作者:	陳昭廷;Chen,Chao-Ting
贡献者:	管理學院高階主管企管碩士班
关键词:	平衡計分卡;獨立董事;監督策略執行;策略地圖;Balance Scorecard;Independent Directors;Strategy Map;Supervise Strategy Operation
日期:	2006-07-06
上传时间:	2014-05-08 15:39:24 (UTC+8)
出版者:	國立中央大學
摘要:	由於經理人與獨立董事對於公司的策略，各有獨特且不同的見解，且獨立董事未直接參與公司經營，因此，獨立董事要能夠確實監督公司策略之執行，發揮應有之功能，則需取得與整體經營有關的資訊，因此，獨立董事需要有自己的「平衡計分卡」。本研究希望藉由平衡計分卡探討個案公司應提供獨立董事監督策略執行所需的關鍵資訊，俾使獨立董事確實發揮監督的功能。本研究目的在於以平衡計分卡為基本架構，探討下列問題：一、為使獨立董事確實發揮監督策略執行之功能，個案公司應提供那些關鍵資訊？二、診斷個案公司提供獨立董事監督策略執行的資訊是否攸關？本研究方法先透過對個案公司資料的蒐集、營運作業及董事會運作的觀察，以了解該公司的願景及策略。再模擬策略地圖及平衡計分卡衡量項目，將個案公司各構面之策略目標及衡量指標的因果關係表達出來，以分析個案公司資訊提供及策略執行的情形。本研究結論認為個案公司應藉由策略地圖及平衡計分卡，將公司策略目標區分為財務、顧客、內部及學習與成長四個構面，串連其因果關係，並將績效衡量指標與策略相連結，以提供獨立董事了解公司策略方向及監督策略執行所需的關鍵資訊。由個案公司現行提供董事會的資料中，發現其衡量指標雖多，但大都著重於財務指標且未與策略串連，因而無法及時提供與策略執行攸關之資訊，供獨立董事參考。 ;The purpose of this research is to discuss how to use “Balance Scorecard” to get enough information from the company for Independent Directors that can really function its responsibility of supervising the company’s strategy operation. Generally speaking, independent directors didn’t actually involve in a company’s daily operation and making strategies, also, a company’s managers usually have different opinions from the independent directors about the company’s operation and strategy. As a result, it is necessary for independent directors to get the company’s operation and strategy related information in order to achieve the purpose of supervising the company’s strategy operation. Based on the methodology of “Balance Scorecard”, we would like to discuss following two questions: 1.To ensure the independent directors can really function their responsibility of supervising the company’s strategy operation, what kind of key information should be provided by the company? 2.Is the information provided to independent directors really relevant for them to supervising the company’s strategy operation ? To do this research, first of all, we have to understand the company’s vision and strategy by studying the company’s operating information, and observing this company’s operation of daily business as well as its Board of Directors. Then, we come out a simulated Strategy Map and Balance Scorecard’s measures. The measures will express the cause-effect relationship between the company’ each perspective’s strategy objectives and it corresponding measures. By doing this, we can evaluate the effectiveness of strategy operation and the information provided to directors. From this research, we concluded that the company should utilize the Strategy Map and Balance Scorecard to divide the company’s strategy objectives into four major perspectives of Financial, Customer, Internal Business Process, and Learning and Growth. Then, by linking the strategy and the performance measures, as well as its cause-effect relationship, it will provide the independent directors with the key information to help them to understand and to supervise the company’s strategy operation. From the existing information provided by the case company to the Board, we found that the information includes many measures, but those measures mainly focus on Financial part, also there is no linkage between the measures and the company’s strategy. As a result, it will be difficult for independent directors to get effective information to really function it responsibility.
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