标题: | 两岸贸易开放下之资讯揭露与公司治理 Information Disclosure and Corporate Governance |
作者: | 张修佩 Chang, Hsiu-Pei 胡均立 Hu, Jin-Li 管理学院经营管理学程 |
关键字: | 公司治理;资讯揭露;结构-行为-绩效模型;Corporate Governance;Information Disclosure;Structure-Conduct-Performance Model |
公开日期: | 2008 |
摘要: | 公司治理是近年发展重心,而资讯揭露则为利害关系人得以迅速了解企业治理情事的桥梁,本研究拟以结构-行为-绩效模型为分析基础,在两岸贸易开放下,探讨中国大陆三鹿集团、内蒙古伊利实业集团、台湾金车集团及味全食品工业股份有限公司之个案,当面临事件发生时(以毒奶粉事件为例),企业股票挂牌与否与公司治理实施、资讯揭露行为及治理绩效之间的关系。 本研究主要发现如下: 1.推展公司治理的根本意义,是让企业能永续经营下去。 2.企业“主动”揭露资讯的行为,较易取得利害关系人信任及谅解,与企业股票挂牌与否无关。 3.治理绩效较佳企业,为保持原水准或寻求更好绩效,会自我持续治理行为及资讯揭露。 4.治理绩效好的企业,面对危机应变力较好。 5.两岸企业董事长兼总经理之缺乏制衡现象仍属常见,需要克服。 6.企业治理行为的执行,应该要扩及股票未挂牌之公司,尤其是发展跟民生相关之重点企业。 7.资讯揭露是让投资人了解企业治理行为的媒介,需要好好经营,因为资讯揭露与公司治理唇齿相依。 Corporate governance is the focus of recent development. Information disclosure is the measure for stakeholders to rapidly understand the corporate governance. This study applies the structure-conduct-performance (SCP) model to analyze the coporate governance under the cross-strait trade opening. The incidents of Sanlu, Yili, King Car, and Wei Chuan companies are used for case studies. For instance, the powdered milk poisoning incidents are included as case scenarios. The major findings are as follows: 1. To promote the fundamental significance of corporate governance is to enable enterprises sustain business. 2. Proactive information disclosure helps gain the stakeholders’ trust and understanding. 3. Enterprises with better corporate governance tend to have self-sustaining governance practices and information disclosure, in order to obtain better performance. 4. Enterprises with better corporate governance are more capable of crisis management. 5. The often-seemed co-playing the chairman and general manager causes lack of check and balances. 6. The implementation of corporate governance should be extended to non-listed companies, especially to the food and beverage industries. 7. Information disclosure is fundamental for sound corporate governance. |
URI: | http://140.113.39.130/cdrfb3/record/nctu/#GT079674521 http://hdl.handle.net/11536/43971 |
显示于类别: | Thesis |