本研究以本體論之觀念，將利害關係人、內部控制機制、財務報導、資訊揭露區分為四個本體做一概念化描述。研究發現，企業治理架構應是由上而下、由內而外循環機制；透過商業智慧分析與整合概念提供利害關係人財務與非財務指標訊息，由下而上共同監督與執行，可以落實策略方向之有效性，更可支援各種決策參考並作出最佳判斷，形成共利之目標，並確保相關權益得以平衡。 Corporate Governance is internal self-government and external supervision process respect stakeholders achieve balance of power。Establish effective internal control system and sustainable management is necessary condition；As so , to implementation internal control system and corporate governance has high degree relevance。 Excellence enterprise need to have good internal control & audit system、good governance environment and balance same profit target of stakeholders。Operators have moral responsibility implement internal self-regulatory mechanism and comply with external laws specification conditions。 This thesis aims to develop an ontology-based，include stakeholders internal control financial reports information disclosure to do conceptualization description process of company include internal processes of the associated。 The thesis found that corporate governance framework should be from top to bottom inside loop mechanism，the message through financial and non-financial indicators，supervision implement the strategic direction of the effectiveness。Through the integration of Business Intelligence information platform and analytical concepts the message，provide stakeholders financial and non-financial indicators of the different needs，bottom-up joint supervision implement the strategic direction of the effectiveness ensure relevant balanced and Will be able to support a variety of decision making and make the best judgment, the formation of the benefit target。
