本研究主要探討企業審計委員會之設置、規模及審計委員會成員專業背景對企業經營績效及財務風險之影響。台灣證券交易法於2006年修法，正式引進審計委員會制度，期望能藉由其專業上的分工及超然獨立之立場輔助董事會，盡其監督職能，以強化公司治理強度，進而提升公司整體企業價值及避免因企業財務舞弊而造成投資人巨額財物損失。本研究以2012年至2014年之上市櫃公司為研究樣本。本研究結果顯示：審計委員會的設置對於公司財務績效的改善並沒有幫助，然而，卻有助於市場績效及降低財務風險。審計委員會的規模對財務績效、市場績效及財務風險都呈現正向關係。審計委員會個別專業背景除了財會專業背景外，其餘專業背景對企業經營績效與財務風險沒有重大影響，但若審計委員會具有愈多元專業背景之獨立董事，對經營績效及財務風險皆有顯著正向關係。本研究結果可以提供各企業後續設置審計委員會時作為參考，企業可以多聘請不同專業領域之董事，且人數比例可以提高，以因應政策未來單軌制度。 The study mainly researches how the establishment, size and members’ professional background of audit committee influence corporation’s operating performance and financial risk. Taiwan’s Securities and Exchange Act was amended in 2006, formally introducing the mechanism of audit committee. With supervisory function, audit committee is expected to enhance corporate governance, increase corporate value, and avoid significant financial loss due to fraud by assisting the Board professionally and independently. The result based on listed companies from 2012 to 2014 shows: the establishment of audit committee has nothing to do with improvement of financial performance while contributes to market performance and lowers financial risk; the size of audit committee is positively correlated with financial performance, market performance and financial risk; only financial and accounting background has material effect on operating performance and financial risk. More diversified professional background has significantly positive correlation with operating performance and financial risk. The study recommends corporations’ audit committee invite directors with different professional background and improve their proportion in response to future one-track system.
