本研究探討上市、櫃印刷電路板公司在董事會特徵、公司治理評鑑與財務績效之關係，目的是希望能夠分析其出其原因與關聯性，以提供給公司董事會、管理當局、股東與市場投資者參考。樣本選擇為台灣前20大營收之印刷電路板產業之中的四家公司，研究期間為103~107年。經由選取該產業四家公司分析、比較的結果，本研究發現，健全的董事會與具專業的經理人，能夠提升公司治理評鑑與財務績效。因此，本研究建議，企業應遵照公司治理評鑑指標之要求，依照產業特性來擬定策略與訂立目標，作為提升公司治理方向之導引。;The purpose of this study is to explore the relationship between the characteristics of the board of directors, corporate governance evaluation and financial performance of listed cabinet printed circuit board companies. The results are expected to help corporate board of directors, management, stockholders and investors in making their decisions. The four sample firms are selected from the top 20 largest companies in printed circuit board industry in Taiwan from 2014 ~ 2018. The findings, based on the analysis of the four listed companies sampled from this industry, show that a sound board of directors and professional managers help improve corporate governance evaluation and financial performance. This study therefore suggests that companies should follow the requirements of corporate governance evaluation indicators and formulate strategies and goals based on industry characteristics as a guideline for improving corporate governance and corporate performance.
