國際性公司治理評等與台灣公司治理改善之道

公司治理一直以來是許多國家關注的話議題，世界各地的公司都開始在這領域裡進行投資。良好的公司治理吸引了重大的關注，包括政府，投資者，董事會和公眾都會想理解國家公司治理程度。良好的公司治理可以幫助國家國際化，提高公司價值並吸引外國投資。該研究主要基於亞洲公司治理協會（ACGA）的公司治理研究報告CG Watch 2018: Hard decisions. Asia faces tough choices in CG reform。借助 2018-2020 年台灣公司治理藍圖，本研究的目的是為台灣公司治理體系的改善做出貢獻並提高地方標準，有效地達到國際標準。研究裡主要關注在ACGA 用於分析的12 個亞洲國家的7 個新類別主題，找出台灣表現相對弱的領域，而如何採取措施來提高公司治理總分數及排名。

關鍵字

公司治理；評級體系；亞洲公司治理協會

並列摘要

Corporate Governance has been a topic of concern in many countries and many firms all around the world has started to invest in this area. It has attracted a substantial amount of attention from governments, investors, board of directors and the public. Good Corporate Governance can aid the internationalization of a country, increase firm value and attract foreign investment. This research is heavily based on the Asian Corporate Governance Association (ACGA) Research Report on Corporate Governance, the CG Watch 2018: Hard decisions. Asia faces tough choices in CG reform. With the aid of Taiwan’s Corporate Governance Roadmap 2018-2020; the purpose of this research is to contribute to the improvement in Taiwan’s Corporate Governance System and raising local standards to effectively meet international standards. Focusing mainly on the new 7 category themes that ACGA uses to analyse the 12 countries, my goal is to identify areas where Taiwan performs relatively weaker than other 11 countries, what measures Taiwan can undertake to improve its score and overall ranking.