開課班級Class：	授課教師Teacher：	學分數Credits：
四財金學士學程三A	許文西	3

課程大綱Course Description：

公司治理概念一般泛指公司管理與監控的方法。公司治理運作不上軌道，是企業無法提昇國際競爭力之關鍵因素之一。2001年美國恩龍案（Enron）後陸續引發的金融危機，更突顯公司治理的重要性。本課程首先研討公司治理的機制以及其重要性，具有優良的公司治理機制的企業，能為股東製造更高的獲利機會，在面對金融危機時，亦較具競爭力及應變能力。繼而深入探討會計資訊在公司治理機制中扮演的角色，以及相關的研究。

English Outline：

The main purpose of this course is to provide the students with in-depth understanding of the role of publicly reported financial accounting information in the governance processes of corporations. The first part focuses on the issue of corporate governance, which encompasses the internal policies and practices by which a company is operated and controlled on behalf of its shareholders. The advantages of sound corporate governance are discussed as well as a good system of corporate governance that helps maintain the confidence of investors, which allows companies to raise capital efficiently. The second part concentrates on the research that examines the role of accounting information in specific governance mechanisms.

本科目教學目標Course Objectives：

教學型態Teaching Models：	成績考核方式Grading：
課堂教學+小組討論	平時成績General Performance：10% 期中考Midterm Exam：% 期末考Final exam：% 其它 Other：Presentation 30%, Participation and Discussion 30%, Essay 30% (10 pages, single space, 12pt)

參考書目Textbooks/References：

SDGs指標：

課程匯入時間Import Time：2024-01-23 08:19:00

最後更新時間Last Modified：2024-01-23 09:08:41，更新人modified by：