臺灣博碩士論文加值系統

在提升公司內部控制品質方面，除了將內部控制品質納入高階經理人的薪酬誘因外，公司亦可加強公司治理來提升公司的內部控制品質。本研究主要探討高階經理人薪酬與內部控制品質之關聯性是否會受公司治理強弱之影響。本研究以2006年至2014年為研究期間，以董事會規模、獨立董事比率、法人持股、高階經理人兼任董事會成員等四項變數建立綜合指標，作為公司治理品質之代理變數，並以兩階段估計方法（probit two-stage method）驗證公司治理品質對高階經理人薪酬與內部控制品質關聯性之影響。實證結果顯示，公司治理越佳，高階經理人薪酬與內部控制品質之關聯性越強。相較國外，我國對企業內部控制品質資料之蒐集較不完全，因此目前國內尚未有相關文獻探討高階經理人薪酬與公司內部控制品質之關聯性，故本研究結果除可彌補相關文獻之不足外，亦可作為企業未來在調整董事會的運作及制定高階經理人薪酬時之參考。此外，本研究結果亦可鼓勵金融管理監督委員會揭露內部控制相關資訊，使本國學者得以在未來進行薪酬及內控領域之相關研究時，有較多的探討空間。

Companies can improve their internal control quality by providing incentives for top managers or strengthen corporate governance. The purpose of this study is to examine whether the relationship between top managers' compensation and the quality of internal control will be affect by corporate governance or not. My research period is from 2006 to 2014. Corporate governance quality is developed by a comprehensive index based on the median of the size of boards, the proportion of members that are independent directors, the rate of institutional investors’ holding, the proportion of members that are managers. I use probit two-stage method to examine the effect of corporate governance quality on the relationship between top managers' compensation and the quality of internal control. The results show that firms with higher corporate governance quality have higher relationship between top managers’ compensation and internal control quality. Besides, unlike foreign, it’s hard to collect dates like the quality of internal control in ours country, so there is no empirical study on the relationship between top managers' compensation and the quality of internal control because data regarding internal control is unavailable in Taiwan. Therefore, the contribution of this study is not only fill this research gap, but also can push the government to ask companies to disclose information about internal control.

第一章 緒論
第一節 研究動機與目的…………………………………………………….…1
第二節 研究架構……………………………………………………………….5
第二章 文獻探討與假說發展
第一節 內部控制………………………………………………………………7
第二節 高階經理人薪酬與內部控制品質之關聯性………………………...11
第三節 公司治理品質、高階經理人薪酬與內部控制品質之關聯性………13
第三章 研究方法
第一節 研究樣本與資料來源………………………………………………...15
第二節 研究模型與變數說明………………………………………………...16
第四章 實證結果分析
第一節 敘述性統計…………………………………………………………...25
第二節 高階經理人薪酬與內部控制品質之關聯性………………………...31
第三節 公司治理品質、高階經理人薪酬與內部控制品質之關聯性……...32
第四節 敏感性分析…………………………………………………………...34
第五章 結論與建議
第一節 研究結論……………………………………………………………...40
第二節 管理意涵……………………………………………………………...42
第三節 研究限制與未來建議………………………………………………...43
參考文獻…………………………………………………………………………...44

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