本文將財務績效、董監薪酬與風險評估三者做連結，以六面體建構一套分析方法，命名為整合方塊。依據台灣證交所公開資訊站營建產業分類，刪除離群值後保留41家營建業為研究對象。財務績效的計算採用資料包絡分析法，產出項使用財務五力指標，避免大部份研究中以單一或少數財務指標為產出項的不足；投入項則將資產總計、營業成本、營業費用三項指標除以營業額，避免規模大小的影響。風險値則是以變異數－共變異數法、歷史模擬法與蒙地卡羅模擬法進行計算，取得平均風險值來評估。董監薪酬則以董事報酬、董事退職退休金、董事盈餘分配等12項相加。本文採用營建產業九宮格圖來分析財務績效、董監薪酬與風險衡量兩兩對應關係。在財務績效－董監薪酬九宮格方面，以DMU26、DMU18與DMU37三家公司為佳，不但財務績效很好，且領取董監薪酬的金額最少；財務績效-風險評估九宮格方面，可以發現DMU26、DMU10與DMU27三家營建公司為高績效低風險公司，可以有效控管企業風險程度亦具有高績效表現；董監薪酬－風險評估九宮格，可以發現DMU23、DMU29、DMU06、DMU26、DMU01與DMU41等六家營建公司表現較佳。在財務績效、董監薪酬與風險評估的整合方塊分析方面，可得到營建產業整體經營績效最為優異的公司為DMU26同時具備財務績效表現突出、風險控管能力良好與董監領取薪酬少三項優點。

This study aims at integrating financial performance, directors' payoff and value at risk into the overall performance of a company. 41 companies listed as construction industry companies on the TWSE were shifted from outliers according to the classification in the Taiwan Stock Exchange Corporation (TWSE. The Data Envelopment Analysis (DEA) was used to analyze each construction company's financial performance. In the Data Envelopment Analysis, outputs were selected by Five Forces Analysis to avoid the defect of a single output; inputs were selected by relative value to avoid the effects of scale. Value at risk is calculated by Variance-Covariance Approach, Historical Simulation and Monte Carlo Simulation. Directors' payoff is the sum of twelve items, such as salary, pension and profit relocation. A style box of the construction industry was built to investigate the pair relations of financial performance, directors' payoff and value at risk into the overall performance of a company. In the financial performance-directors payoff style box, DMU26, DMU18 and DMU37 have good overall performance. In financial performance-value at risk style box, DMU26, DMU10 and DMU27 have good overall performance. In directors’ payoff-value at risk style box, DMU23, DMU29, DMU06, DMU26, DMU01and DMU41 have good overall performance. As a result, by integrating financial performance, directors' payoff and value at risk, DMU26 is rated as a brilliant overall performance.