獨立董事，技術股在食品服務業財務及安全性之績效評估

The role of independent directors and technical stock of food industry in term of business performance and financial evaluated

台灣隨著經濟蓬勃，豐富飲食文化，已轉型為精緻型產業，企業多角化經營，不能單單以獲利以及成本效益為目標，必須以永續經營角度來探討。現今食品安全是飲食文化的重要關鍵，顯示食品安全的衝擊和民生食用的衝擊，不能以敦節成本以及投之報酬成本效益考量之下，尤其食品物料業整体產業結構，是處於成熟創新的傳統產業，熟練人才及創新技術的投入是對食品企業未來發展的重大挑戰以及隱憂。食品安全產業的危機以及未來監理事項。然而獨立董事的監理以及特別股的設計，不已資金投資的手段，來達到股權取得跟轉讓的效果。因此就食品業的危機來看，獨立董事的監理以及技術股的設計就顯得十分重要，也是重大的績效監理機制。

Catering, beverage and food industries are top three services industries in Taiwan, Those industries have the some core competitiveness as becoming the diversified business running from the various of consumer. Therefore, there should have more mature, more exquisite and more various managing styles to involve into civilizational leisure styles. It should keep the eye on how to make profit obtaining, and running well for sustainable business developing and obtaining more enterprise extending as well. The skilled workforce and technological innovation would be the real impacts of above specific industries. Base on this, food safety turn into the top priority of managing challenges. The independent director and technical stock which two items become the special core prevent selected items. These supervisor and technical transfer tools is good design for enterprise to win more business profits.