本文之目的由公司治理的緣由及意義中，掌握出公司治理的架構。近年來，大型公司的影響力逐漸超過國家所能控制的範圍，除了1997年的亞洲金融風暴，以及美國的安隆案，一旦發生金融危機時，強化公司治理遂成為任何企業對抗危機的最佳良方，而影響公司治理最鉅者，首推資訊揭露制度，故本文特別著重資訊揭露制度在公司治理中，所扮演的角色以及地位。 The purpose of this thesis is to capture to framework of corporate governance by examining its origin. The large sized corporation has recently grown up to a point far beyond the control of a national state. Any crises that occurred in the financial sector would initiate a tremendous damages to the entire economy. Under such a circumstances, how to strengthening has became the best cure to fight against the crises. Information disclosure are among the most important issues involved in the subject of corporate governance. We address the importance of information disclosure in corporate governance in general, and its role in improving corporate performances in particular.
