Abstract
Not until a series of scandals of major enterprises, did the issues of corporate governance get extensive attention worldwide.Nowadays the OECD Principles of Corporate Governance has become the norm followed by countries implementing corporate governance.After the outbreak of scandals of companies in Taiwan in 1998,the government started to take measures to strengthen coporate governance.The State-owned enterprises once played an important role in the process of economic development.After the wave of privatization, state-owned enterpirses,like private enterprises, are also confronted with the issues of corporate governance. As a start, we describe the history of state-owned enterprises and how they got here we have seen today.Then the following section discusses the corporate governance of state-owned enterprises.As this thesis concerns, there are several problems occuring when government implements corporate governance in state-owned enterprises.Hence, we describe the experience of coporate governance of state-owned enterprises in New Zealand in order to improve the corporate governance of state-owned enterprises in Taiwan.