本研究未來的建議如下:
一.本研究僅探討獨立董監事的比率與設立，然而在樣本中，未設置獨立董監事 的公司仍然為數不少，可能與獨立董監事的設置不夠普及有關。後續的研究可以 增加探討的構面，如獨立董監事是否具備財務、會計等專業能力、年資與經歷，
以及獨立董監事是否兼任其它公司等變數，繼續探討獨立董監事的專業能力對公 司興利與防弊的影響。
二.公司績效除使用會計指標、權益市價等資料外，難以採用其他客觀且具一致 性的績效衡量指標。未來若能加入如何衡量非財務面之績效，相信掌握到公司治 理機制與公司績效關係的全貌，能有所幫助。
57
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