繼安隆公司舞弊案件後國內近年來亦紛紛爆發出大型企業以做假帳方式掏空公司的案件如:博達事件、力霸事件等均顯示出經理人的治理及操守問題,因此引發探究企業永續經營之關鍵成功因素。 本研究將以SPSS 資料統計分析系統將問卷之資料輸入計算以分析其相關程度值來對問卷中之衡量變數作1.信度分析2.應用因素分析法對各構面因素作分析3.對永續經營構面作因素萃取。4.以迴歸分析來分析對永續經營構面有顯著影響之因素。 本研究以「永續經營」、「經營績效」、「企業文化」三構面為架構,並審慎選定構面中較具代表及影響之因素作研究考量。 一、本研究發現三大構面因素中以「取得顧客的肯定與支持」「產品品質及成本在市場上具競爭力」「積極開發新產品維持競爭力」三因素最為重要。 二、「永續經營」經因素萃取後依解釋變異量之大小來推定永續經營之關鍵成功因素之重要程度依續為:因素一『誠信與回饋』因素二『績效與效益』;因素三『持續改善與變革』。 三、「經營績效構面VS 永續經營構面之迴歸分析」的R2 平均值 為.1844,而「企業文化構面VS 永續經營構面之迴歸分析」的R2 平均值為則為.1882,顯見「經營績效對永續經營之影響」與「企業文化對永續經營之影響」程度相同。
The Enron event is the largest and most complex bankruptcy in U.S. Since then, many large domestic enterprises have been caught making fraudulent account procedures. Taking economic crime cases of Procomp Technology Group and China Rebar for example, the corporate leaders with false management and defected personality not only damage the whole business system but also create political and social unrest. Thus, the inquiry into key success factor for the sustainable operation of lighting industry has arisen. This study of "sustainable development", "performance" and "corporate culture" consists of three dimensions of the structure. The three dimensions are carefully selected to be more closely related to the effects of our considerations A.The study finds that the three dimensions of the factors "are the customer recognition and support;" "product quality and cost competitiveness in the market;" and "actively develop new products to maintain the competitiveness of the business" are the three most important factors B.sustainable operation after being extracted can be classified as follows: (ordering by the importance of variation magnitude of sustainable operation key success factors) 1. honesty and feedback; 2. performance and efficiency; 3. continuation of improvement and reform. C.The average R2 of regression analysis of "operating performance" dimensions vs. sustainable operation" dimensions is .1844. The average R2 of regression analysis of "corporate culture" dimensions vs. sustainable operation" dimensions is .1882.The above shows that "operating performance" dimensions have similar influence with "corporate culture" dimensions comparing to sustainable operation.