自安隆 (Enron) 事件爆發後，企業公司治理的問題，㈰漸受到重視。獨立董事與獨立監察人之引進，以及如何強化公司資訊透明度等議題，已成為各界矚目之焦點。本研究之目的有二：首先，探討獨立董事與獨立監察人對公司資訊透明度之影響；其次，研究獨立董監事、公司資訊透明度與公司價值間之關係。本研究以2002 至2004 年於台灣證券交易所上市之公司為對象。研究結果顯示，獨立董事佔董事會之比率愈高，確實㈲助於發揮監督效果，進而提升公司資訊透明度。本研究亦發現，獨立董事比率及公司資訊透明度可為公司評價之正面㈾訊，而獨立監察人對公司價值則較不具影響力。

　　After Enron scandal, issues on corporate governance are gradually getting more attention. Introducing independent directors (supervisors) and enhancing corporate information transparency have gained the primary interests of public. This paper first aimed to examine the effect of independent directors and independent supervisors on corporate information transparency. We further investigated the effect of independent directors (supervisors) and corporate information transparency on firm value. The data was gathered from those firms listed on Stock Exchange of Taiwan from 2002 to 2004. The results indicated that the setup of independent directors indeed facilitated firms to enhance information transparency. It also showed that both the proportion of independent directors and the corporate information transparency were significantly relevant to firm value. However, independent supervisors didn’t have direct impact on the firm value.