企業社會責任的擔負已成為國際商業行為認定的經營準則，企業的課則性亦為企業永續發展的必要條件之一，是當代企業績效評判的標準。有鑑於此，2013年金融監督管理委員會即佈達為期五年的強化公司治理藍圖計畫(2013-2017)，聚焦在台灣上市上櫃公司的公司治理評鑑工作。在公司治理評鑑施行後，企業績效的表現逐漸與評鑑掛勾，然而相關研究可以發現公司治理評鑑之採取與企業績效之間不必然存在正向相關，也有可能是毫無關聯，甚至是產生負向關係的。由於相關研究在針對企業績效的部分，多聚焦在單一或是少數的企業績效討論上，因此在解讀公司治理評鑑與企業績效關聯性的分析上，有缺乏整合性詮釋的可能。同時，多數研究聚焦在上市上櫃公司在金融產業、資訊產業、傳統產業的討論。因此，本研究以台灣上櫃之文化創意產業企業為研究對象，利用TEJ資料庫的數據資料進行相關性分析與多元迴歸分析，討論其在運用公司治理評鑑下，與之經營、獲利、成長、償債相關能力，現金流量以及財務結構之間的關聯性。研究發現，上櫃文化創意公司的公司治理評鑑結果，會正向受到純益率的影響，且上櫃文化創意產業的公司治理評鑑結果，則是與純益率、現金流量有顯著中度正相關。;Business principles with social responsibility has become the foundation of the enterprise operation, and enterprise accountability also is the indispensable factor to sustainable business and the criteria of the evaluation of enterprise performance. In Taiwan, Financial Supervisory Committee hence issued the Strengthening of Corporate Governance Plan 2013-2017 in 2013, aiming at the corporate governance evaluation of Taiwan listed and OTC-listed companies. After the implementation of corporate governance evaluation, the enterprise performance gradually has connected with it. Empirical studies however see the relationships between enterprise performance and the use of corporate governance evaluation are not relevant. Most related studies are also focused on unitary or specific items of enterprise performance as well as pointed at certain industries such as finance, information technology, or traditional manufacturing. The study attempts to utilize correlation and multiple regression analyses to examine whether the enterprise performance such as financial structure, liquidity, operation competence, profitability, growth competence, or cash flow is correlated to the performance of cultural innovative industry in Taiwan by adopting TEJ database. The results reveal that the corporate governance evaluation is significantly positive affected by net profit margin and furthermore, the results of corporate governance evaluation are positively moderate correlated with net profit margin and cash flow.
