本研究是以台灣工具機產業上市公司四家，上櫃公司一家為研究對象，探討工具機公司之治理評鑑結果、董事會特徵與企業財務績效之相關性。本研究採用文獻探討及次級資料搜集分析法，結果發現：公司董事會獨立性較高、董事長未兼任總經理的公司，其治理評鑑結果較好；董監事與經理人學經歷較佳者，財務績效較佳；公司治理良好的公司，可以發揮監督機制、提升資訊透明度，財務報表可信度較高，投資人因而有信心，股價也較高。;This study examines the association among corporate governance evaluation, board characteristics and corporate performance. Using four listed firms and one over-the–counter company in tool machine industry as a sample, we find that firms with higher board independence and chairperson without CEO position have better governance evaluation score; directors, supervisors and managers with greater expertise have better financial performance; good corporate governance of a company can play a supervisory function, enhance information transparency, financial statements thus have higher reliability, leading to more confidence of investors and higher stock price.
