| Summary: | 碩士 === 國立東華大學 === 企業管理學系 === 99 === Corporate governance generally refers to the company management and control methods. As early as the 1930s, the concept of corporate governance had emerged, and after outbreakes of serious financial scandals one after another in Asia and in the United States in 1997, corporate governance became not only a great concern and interest to the international community, but also forced the U.S. government's determination to expedite the reform of its corporate governance. The key point of corporate governance is "striving to maximize the return to shareholders."
This case study research includes discussions on a case of the C-company ( a manufacturer of electronic parts and components) listed in the Taiwanese over-the-counter stock market. The research uses qualitative research methods for exploratory research by means of historical documents analysis, in-depth interviews and participant observation methods to carry out the case study.
So far the research objectives referred to corporate governance were mostly involved in financial industry. There were only few topics for discussion in the manufacturing sector. Due to the fierce competition in the electronics industry, the electronic components manufacturing companies now face business operation environment of rapid changes. There are more needs for this industry to improve operational performance and productivity in order to increase companies’ efficiency and effectiveness. Therefore, the effectiveness of internal control system of an enterprise will be closely related to its operational performance. For this reason, how to establish a strict and sound internal control mechanism and how to get it actually implemented will be the most important management jobs for enterprise development.
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