公司治理与企业伦理对企业价值评估之研究

A Study of Corporate Governance and Business Ethics Evaluation of Business Value

摘要: 长久以来，美国一向被认为是会计制度较为健全的国家，但是在爆发出一连串企业相继传出财务掏空弊案的丑闻之后，社会开始注意到公司治理以及企业道德的相关问题。且现在企业的决策影响的不只是企业内部的人员而已，民众的生活与社会的秩序也受到影响。企业扮演的角色，可以说是愈来愈重要，因此商业活动是否合乎企业伦理与企业道德以及企业价值的标准也愈来愈受到各界的重视。本研究从公司治理与企业伦理之变数探讨其对于企业价值之变数有无显著影响。在公司治理变数对于企业价值变数之假设中，采用量化研究；在企业伦理变数对于企业价值变数之假设中，采用质化研究，主要目的在发掘初步的见解，并提供进一步研究的空间；藉由此两种方式分析出公司治理与企业伦理之变数对于企业价值之变数显著影响关系。

Abstract: For a long time, the United States has always been regarded that its national accounting system is perfect, but then a series of enterprise financial fraud scandals have broken out, which let the society begin to pay attention to issues related to corporate governance and business ethics. And now the decision of enterprise not only influences the internal personnel, but also the life of the masses and the social order. The role of enterprise has become more and more important. Therefore, whether commercial activity corresponds to enterprise ethics, business ethics and enterprise value standard is also getting more and more attention from all walks of life. This study discusses whether it has significant effect on the company from the variables of corporate governance and the variable of ethics of the enterprise value. We use quantitative research in hypothesis of business governance variable to enterprise value variable, and qualitative research in hypothesis of enterprise ethics variable to enterprise value variable. The main purpose is to explore the preliminary insights and provide further research space. Through these two ways, we analyze the significant relationship between variables of corporate governance and business ethics on variables of firm value.