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    請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/45089


    題名: 董事會獨立董事選任考量因素分析
    Analysis on the Factors of Selecting Independent Directors of Board of Directors
    作者: 林容萱
    貢獻者: 會計學系
    關鍵詞: 公司治理
    獨立董事
    決策實驗室分析法
    網路程序分析法
    日期: 2019
    上傳時間: 2019-10-23 14:54:48 (UTC+8)
    摘要: 獨立董事選任是影響董事會以及其整體績效的關鍵流程與結果,亦是公司治理研究中重要的議題。由於此影響來自各種不同學科領域的研究,本研究考察了獨立董事選任的前因及結果,將根據不同的學科綜合文獻,審查獨立董事選任之文獻並將其分類為兩個不同的視角,一為理性經濟視角,側重於推動選擇決策的組織層面效益;二為強調影響獨立董事選擇的社會過程和偏見的社會化視角 。
    因此,本研究將以董事會獨立董事選任評估為主軸,建構一個系統性 獨立董事選任分析研究架構。本研究亦針對企業的觀點探討 董事會 對獨立董事選任之意見,並利用決策實驗室分析法建構獨立董事選任之準則與構面間相互影響程度的網絡關係圖,最後再運用網路程序分析法進行權重之分析。此分析結果將有助於董事會在獨立董事選任之過程中能有具體方向與系統性策略,研究結果亦能契合董事會獨立董事選任之決策環境與目標 。
    Independent director selection is a critical process and outcome that affects the board and its overall performance, but also the topic of important concern of the corporate governance. Because of this influence, research from a variety of different subject areas examines the antecedents and outcomes of the independent director selection. This paper combines these documents from these different disciplines. The paper then reviews the Independent director selection of documents and classifies them into two different perspectives. A rational economic perspective that focuses on the organizational level benefits driving the selection decision and a socialized perspective emphasizing the social processes that influence the independ ent director selection process.
    Therefore, this study will focus on the evaluation of the selection of independent directors of enterprises, and construct an analysis and research framework for the selection of independent directors of systemic enterprises. This study also explores the company's views on the selection of independent directors based on the company's point of view, and uses the decision making laboratory analysis method (DEMATEL) to construct a network relationship diagram between the criteria for the selection of independent directors and the degree of interaction between the facets. Finally, the network program analysis (ANP) method is used to analyze the weights. The results of this analysis will help enterprises to have specific directions and systemic strategies in the process of selecting independent directors. The results of this study can also be adapted to the decision making environment of the independent director selection and the strategic goals.
    顯示於類別:[會計學系暨研究所 ] 博碩士論文

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