良好的公司治理是提升企業競爭力及國家競爭力的重要關鍵。為了協助上市、上櫃公司建立良好之公司治理制度，證期局於民國91年2月宣佈即日起，凡申請上市、上櫃的股票公開發行公司，強制要求設立二席以上獨立董事、一席以上獨立監察人。本研究主要以民國91年2月至民國93年12月間初次申請並成功上市中，可取得公開說明書及完整財務資訊之電子業公司為研究對象，探討設立獨立董監事之制度後，獨立董監事的特質(學歷、經歷及薪資酬勞)與公司經營績效的關聯性。 經統計整理次級資料及深入訪談之兩階段研究，本研究實證結果發現獨立董監事之學歷與公司經營績效無顯著相關；訪談結果並指出獨立董監事之經歷，在具備實務經歷與專業能力之下，若無法實際參與及深入公司業務，將會使得原本可帶來的正面效益減少許多。此外，本研究實證結果顯示獨立董監事之薪資酬勞與公司經營績效呈顯著且正向之關係，與訪談結果相符。希望藉由本研究結果，以供後續研究學者、企業及政府機關推動獨立董監事之機制，強化獨立董監事職能之參考。 Good corporate governance helps improve firms' performance and national competitiveness. In order to assist listed companies building up good corporate governance systems, Taiwan Securities Trading Counter and Securities Market enforce that initial public offerings must set up at least two independent directors, one independent supervisor since February, 2002. This study samples electronic companies successfully applied and listed on the market from February 2002 to December 2004 in Taiwan, and studies the correlation between attributes of independent directors and supervisors (their degree of education, experience and salary), and corporate performance after their appointment. Through researched secondary data and conducted depth interviews, this study disclosed that there is no significant correlation between educational degree of the independent directors and supervisors, and corporate performance. Even owning practical experience and professional capability, independent directors' and supervisors' contribution to the company would be reduced if they do not practically participate in the company's operations. Furthermore, this study disclosed that there is significantly positive correlation between independent directors' and supervisors' salary and corporate performance, which is in compliance with what displayed from the depth interviews. Finally, by the result of this study, we hope that corporate and government will emphasize independent directors system, strengthen the authority of independent directors, and enhance corporate governance mechanism.