公司之間董事會的連結，不僅可以成為組織間協調與溝通的橋樑，個別董事更可利用同時列席不同企業的董事會，達到控制、監督其他企業運作的功能，而國內相關研究仍相當少見。因此，本研究運用台灣433家上市公司董監事資料，以網絡分析與統計分析方法探討公司之間董事會連結的程度，連結關係的結構分布，並發展五個假設實證各董事會連結與公司環境不確定性、組織特性的關係。研究結果發現台灣企業社群董事會連結的程度不及西方社會，但連結對象卻較偏向處於同一產業的公司。除此，實證結果顯示公司的資源豐富性越低、公司規模越大、董事會規模越大，則董事會連結的程度越高。

Used to manage the organization’s relationship with the environment, interlocking directorates are vehicles for interorganizational coordination or control to reduce uncertainty. Although literature on the interlocking directorates is quite rich, little of it is concerned with newly industrialized countries. Using a data set on 433 Taiwan public firms, this paper examines the structure of interlocking directorates in Taiwan business society, and the relationship between interlocks and corporations’ environmental uncertainty and organizational characteristics. The study finds that Taiwanese firms seem to have less interlocks than the western corporations, while the interlocks of Taiwanese firms are more likely occurred in the same industry. In addition, the results demonstrate that interlock is negatively related to munificence environment, positively related to corporate size, and board size.