本研究採用2016至2018年臺灣上市櫃公司作為研究樣本，並以TWSE公司治理評鑑作為公司治理衡量指標，探討企業女性參與對於公司治理之影響。另從過去文獻探索其他可能影響公司治理表現的決定因素。本文主要結果如下：在工業樣本中，「女性董事長」、「女性監察人數」、「董事長兼任總經理」、「高管基層薪資差異」、「外資持股比率」、「公司規模」及「財務槓桿程度」等因素具有顯著影響，其中「高管基層薪資差異」、「外資持股比率」及「公司規模」等因素，對於公司治理具有顯著且正向影響，此外「女性董事長」、「女性監察人數」、「董事長兼任總經理」及「財務槓桿程度」等因素具有顯著且負向影響；另外在服務業樣本中，「女性董事數」、「女性監察人數」、「國際化」、「公司規模」及「財務槓桿程度」等因素具有顯著影響，其中「女性董事數」、「國際化」、「公司規模」及「財務槓桿程度」等因素具有顯著且正向影響，「女性監察人數」因素具有顯著且負向影響。

This research uses Taiwan listed companies from 2016 to 2018 as the research sample, and use the TWSE corporate governance evaluation as a corporate governance indicator,
Discuss the impact of corporate female participation on corporate governance.
It also explores other determinants that may affect corporate governance performance from the past literature. The main results of this paper are as follows: In the industrial sample, factors such as “Female chairman of the board”, “Number of female board supervisors”, “The chairman of the board also serves as the general manager”, “Salary difference between senior management and grassroots employees”, “Foreign shareholding ratio”, “Company Size”, and “Degree of financial leverage” have a significant impact. Among them, factors such as “Salary difference between senior management and grassroots employees”, “Foreign shareholding ratio”, and “Company Size” have a significant and positive impact on corporate governance. In addition, such as “Female chairman of the board”, “Number of female board supervisors”, “The chairman of the board also serves as the general manager”, and “Degree of financial leverage” have significant and negative effects. On the other hand in the service industry sample, factors such as “Number of female board members”, “Number of female board supervisors”, “ Overseas sales output value”, “Company Size”, and “Degree of financial leverage” have a significant impact. Among them, factors such as “Number of female board members”, “ Overseas sales output value”, “Company Size”, and “Degree of financial leverage” have a significant and positive impact on corporate governance. In addition, “Number of female board supervisors” has significant and negative effects.

第一章 緒論 9
第一節 研究動機與目的 9
第二節 研究範圍與方法 10
第三節 研究架構與流程 11
第二章 文獻回顧 13
第一節 企業女性參與決策的定義與內容 13
第二節 公司治理之定義及內涵 19
第三節 其他影響展現公司治理之因素 22
第三章 現況統計 34
第四章 實證模型設定 47
第一節 變數說明及預期影響方向 47
第二節 實證模型的建立 52
第五章 實證結果分析 53
第一節 各解釋變數與相關係數分析 53
第二節 實證結果分析 57
第六章 結論與建議 70
第一節 研究結論 70
第二節 研究建議 71
參考文獻 73

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網路資料
行政院性別平等會(2020)，瀏覽日期：2020年1月22日，取自https://gec.ey.gov.tw/Page/450CA0F13F2EAF6E