| Summary: | 碩士 === 開南大學 === 會計學系 === 103 === This paper From a negative point of view of Corporate Social Responsibility（CSR.） determinants, using the Rough Sets Theory（RST）from a data set of firms listed in Taiwan Stock Exchange market. An empirical way to explore the correlation between condition attributes that contains corporate idiosyncratic, corporate governance, corporate performance, ample resources and Corporate Social Responsibility. The results show: foreign ownership, liquidity ratio, the ratio of shareholding managers, directors and supervisors share pledge rate, systemic risk and growth conditions such property for CSR main deciding factor.
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