上市櫃公司設立獨立董事的制度是台灣近十年來公司治理的重大變革。2008年全球金融風暴至2010年逐年回穩的期間，獨立董事能否幫助公司創造價值與降低經營風險，立即受到考驗。本研究利用2008至2010年台灣設有獨立董事的上市公司做為研究樣本，探討獨立董事多樣性（學歷、主修、經驗）對於公司價值與經營風險的影響。實證結果發現，在2008年全球金融風暴下，獨立董事背景經驗的多樣性的確能提升公司價值、降低經營風險；2009至2010年金融回穩下，獨立董事主修多樣性與公司價值則有顯著正面影響。因此本研究建議公司在挑選獨立董事時，若能提高獨立董事成員主修與背景經驗的多樣性，將有助於提升公司經營績效與降低經營風險。

Setting independent directors in a board in Taiwan has been an important issue of corporate governance since 2002. During the period of 2008 to 2010, the global financial storm started and later the world economy steadily recovered. Had the diversity of independent directors helped corporations to improve performance during this period? This research examines the relationship between the diversity of independent directors (education, academic majors, and experiences) and the performance of Taiwan's firms after the global financial storm. First, the research finds that the diversity of independent directors' education has no effects on firm performance. Second, the diversity of independent directors' experience has positive effects on firm valuation and reduces systematic risks in 2008. Third, the diversity of independent directors' academic majors has consistently positive effects on firm valuation. These results imply that when company considers independent directors, it can improve firm performance by increasing the diversity of independent boards.