我國於2006年修訂證交法,正式將獨立董監事制度納入公開發行公司法制,因獨立董監事依法大多未持有股份,僅領取薪酬,故不少企業聘請「名人」擔任獨立董監事,以達成實質或象徵性之目的。本文探討聘請「名人」擔任獨立董監事對公司價值是否有所裨益,並進一步將這些「名人」分類為卸任政務官、卸任民意代表、卸任國營企業高層,檢視其對公司價值的影響是否有所不同。結果顯示上述「名人」雖具備專業背景、社會知名度、產業實務經驗等特性,但其擔任獨立董監事對公司價值的影響,除了國營企業高層外,其他名人對公司價值均未能顯著提升。 According to the revision of Securities Exchange Act in 2006, the firms should recruit independent directors on the board of directors for the firms listed Taiwan Stock Exchange. Owing to independent directors unnecessary to hold shares outstanding, many firms seem inclined to recruit "celebrities" as independent directors to meet the Act. This study explores whether the firms recruiting celebrities as independent directors would enhance firms value. Furthermore, we classify these celebrities into three groups including outgoing administrative officers, outgoing representatives, and outgoing executives of state-owned enterprises. The results shows that recruiting these celebrities might not enhance firm value except the firms recruit outgoing executives of state-owned enterprises as independent directors, even though we argue that these "celebrities" might have the professional background, social networks, and industry and other practical experience.