台灣中小企業多由家族企業起家，為台灣造就了經濟奇蹟，因此有人形容「台灣錢淹腳目」來描述「資金」像「水」一樣。對企業而言，穩定的現金流就像一股活水是賴以生存要件之一。四千年前，大禹用「引導水流」方式治理水患，治理企業問題就像治理水患一樣，藉由公司治理主管的智慧引導企業進行公司治理將成為顯學。
資本市場猶如「潭」，匯集來自不同支流的資金。公司法、證交法及金融法規為資本市場的天然防波堤，能維護資本市場的秩序，保護資本市場的投資者。藉由治理，使得資本市場更加穩健。公司治理是一個連續的過程，隨著外在環境變化，使得組織須轉型與發展，也造就不同的治理方針。
公司治理之於大禹治水，引導企業揭露資訊，資訊透明才能使投資人信任企業。挖溝建渠之於投資及融資決策，在乾旱來臨前要蓄水；大雨時要引水入庫，為企業永續發展而不斷轉型並延伸觸角到不同產業。大禹治水三過家門而不入，視治水成敗為己責；此「當責」態度是公司治理主管執行職務時應有之精神。
現今，公司治理主管在不同國家及組織中在稱謂有所不同，但在職責皆是負責董事會及股東會等職務，例如公司治理主管皆屬於董事會授權之高階管理職，協助董事會運作、確保企業遵循法令、負責保管公司登記文件及法律文件。他/她必須將董事會決議之經營策略付諸執行，並且做正確的資訊揭露，使外部投資人更加了解公司。
然而，公司治理主管該如何引導家族企業進行公司治理，本篇論文透過質性研究中個案研究法深入分析，並彙整出研究結果有公司治理主管角色該如何扮演、兼任與專任之間的差異以及公司治理主管對主管機關之期待。透過研究結果彙整出對台灣公司治理主管以及主管機關之建議有以下四點:
(一) 建立外部監督機制，降低代理問題。
(二) 提高公司治理主管之職責及監督力道。
(三) 提供公司治理專業人員之培育機構。
(四) 提升從業人員取得公司治理證照。

Most of Small-Medium sized enterprise was started by family business in Taiwan, and they created an economic miracle for Taiwan as well. Therefore, some people said ”The Money are upto Taiwaness Ankles or Taiwaness’s Money floods at Ankles” for describing “Capital” as “ Water”. For Enterprise, stabling cash flow is like a circulating water, which is survival elements.
Four Thousnad years ago, Dayu used the way of “guilding the flow of water” to manage the floods. So that, govering the enterprise issue is the same as managing the floods. It will be remarkable learning of guiding enterprise for Governance with wisdom by Corporate Officer.
“Captail Market” is like “Deep Pond”, confluent different tributary of Capital. Common Law, Securities and Exchange Act and Financial Regulations…etc, are the Naturely Breakwater of the Capital Market, which could defend the order of capital market and protect investors in the market. Through governance, the Capital Market will be more robust. The Corporate Governance are continually processing, when the external environment is changing, the organization have to transform and development, which there are difference governance policies as well.
“Corporate Governance” are the same as “Dayu’s manage the water”. It’s guides enterprises to disclose information, information transparency could make investor trust enterprise as well. The investing and financing strategy are like “Digging Trenches and Constructing Canals”, which storaging water before droughts came and guiding water during havery rains, that the enterprise have to transform and extend antennae to another industry for Sustainability Development. Dayu take accountablity of success or failure in governing water during managing the wate period, when he passed by his home at three times, but never go into the house. So that the “accountability” is an attitude during Corporate Goverance Officer conducting on his/her duties.
In Today, Corporate Governance officer’s title are difference in countries and orgaizations, but their duty is quitly the same as conducting Board of Directors and Shareholders meeting. For example, Corporate Governance officer should assist Board of Director conducting duty, ensure company comply law and regulations, and custody the registration documents and legal documents. He/She must conduct the business strategy which decided by board of directors, and disclosure the correct information, so that the external investors could more understand the company.
How should the Corporate Governance Officer guide the family business conduct Corporate Goverance? This paper was used the case study method of qualitative research to analysis Corporate Goverance Officer in Taiwan, which Summarized how to play the role of Corporate Goverance officer in family business, what difference between concurrently and regular, and which expectation from Taiwan Authority. Based on the research results, there are four suggestions for Corporate Governance Officers and Authority:
1. Establish an external monitoring mechanism to reduce agency problems.
2. Improve the responsibilities and supervision of Corporate Governance Officer.
3. Provide Institutions of Corporate Governance for training professionals.
4. Raised parctitioners to obtain Certificates of Corporate Governance.
Keywords: Family Business, Corporate Governance Officer, Company Secretay, Agency Problem.

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