本研究旨在以資本市場投資人觀點，探討中美貿易戰事件對於台灣科技業公司之影響。首先，採用事件研究法檢測中美貿易戰事件宣告對於公司股價異常報酬影響，其次，探討公司是否揭露企業社會責任報告書，以及公司治理機制，交互作用下能否減少中美貿易戰下對於股價異常報酬的不利影響。實證結果顯示，中美貿易戰事件對於台灣科技業股價異常報酬存在不利影響，然而，公司揭露社會責任資訊，且配合公司治理機制，能較不受該事件之不利影響。

The purpose of this study is to explore the effects from the announcement of the trade war between China and the United States on Taiwan’s technology companies from the perspective of capital market investors. The research aims: 1) to use an event study to investigate the effects of this announcement on companies’ abnormal stock returns; 2) to explore whether companies have prepared corporate social responsibility reports, have sound corporate governance mechanisms, and have the ability to reduce the adverse effects of the trade war between the two countries on abnormal returns in their stock prices. Results show that the trade war does have adverse effects on the abnormal stock returns of Taiwan’s technology industry. However, if companies disclose social responsibility information and have sound corporate governance mechanisms, then the adverse effects from the trade war between China and the United States can be mitigated.