本研究主要探討企業審計委員會之設置、規模及審計委員會成員專業背景對企業經營績效及財務風險之影響。台灣證券交易法於2006年修法，正式引進審計委員會制度，期望能藉由其專業上的分工及超然獨立之立場輔助董事會，盡其監督職能，以強化公司治理強度，進而提升公司整體企業價值及避免因企業財務舞弊而造成投資人巨額財物損失。本研究以2012年至2014年之上市櫃公司為研究樣本。本研究結果顯示：審計委員會的設置對於公司財務績效的改善並沒有幫助，然而，卻有助於市場績效及降低財務風險。審計委員會的規模對財務績效、市場績效及財務風險都呈現正向關係。審計委員會個別專業背景除了財會專業背景外，其餘專業背景對企業經營績效與財務風險沒有重大影響，但若審計委員會具有愈多元專業背景之獨立董事，對經營績效及財務風險皆有顯著正向關係。本研究結果可以提供各企業後續設置審計委員會時作為參考，企業可以多聘請不同專業領域之董事，且人數比例可以提高，以因應政策未來單軌制度。

The study mainly researches how the establishment, size and members’ professional background of audit committee influence corporation’s operating performance and financial risk. Taiwan’s Securities and Exchange Act was amended in 2006, formally introducing the mechanism of audit committee. With supervisory function, audit committee is expected to enhance corporate governance, increase corporate value, and avoid significant financial loss due to fraud by assisting the Board professionally and independently. The result based on listed companies from 2012 to 2014 shows: the establishment of audit committee has nothing to do with improvement of financial performance while contributes to market performance and lowers financial risk; the size of audit committee is positively correlated with financial performance, market performance and financial risk; only financial and accounting background has material effect on operating performance and financial risk. More diversified professional background has significantly positive correlation with operating performance and financial risk. The study recommends corporations’ audit committee invite directors with different professional background and improve their proportion in response to future one-track system.

圖目錄 V
表目錄 VI
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究架構流程	 6
第貳章 文獻探討及研究假說 8
第一節 審計委員會 8
第二節 審計委員會設置與經營績效及財務風險之關聯性 13
第三節 審計委員會規模與經營績效及財務風險之關聯性 15
第四節 審計委員會背景與經營績效及財務風險之關聯性 16
第參章 研究方法 21
第一節 研究架構 21
第二節 變數衡量與實證模型 23
第三節 樣本及資料來源 32
第四節 統計方法 34
第肆章 實證結果分析	 35
第一節 敘述性統計 35
第二節 相關係數分析 39
第三節 迴歸分析 42
第伍章 結論、建議與限制 50
第一節 研究結論 50
第二節 研究建議與限制 52
參考文獻 54
中文文獻 54
英文文獻 57

圖目錄
圖1- 1研究流程圖	7
圖3- 1研究架構圖	22

 
表目錄
表3- 1資料變數彙總表	31
表3- 2樣本選取過程	32
表3- 3產業別	33
表4- 1全部樣本之敘述統計量	37
表4- 2審計委員會成員專業背景及多元背景之敘述統計量	38
表4- 3全部樣本之 Pearson 相關係數矩陣	40
表4- 4審計委員會成員專業背景及多元背景之 Pearson 相關係數矩陣	41
表4- 5審計委員會之設置與規模對公司經營績效及財務風險之迴歸模型	46
表4- 6審計委員會成員專業背景對公司經營績效及財務風險之迴歸模型	47
表4- 7審計委員會成員多元背景對公司經營績效及財務風險之迴歸模型	48
表4- 8假說檢定彙整表	49

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