治理型企業是股東、董事會與經營團隊共創長期價值的平台。治理實務須當責負責，股東、董事會、與經營團隊之間的倫理關係定位確實，厚實國際化能力與長期經營觀點。中小型企業董事會的策略功能以策略思維，覺察環境趨勢動態與關注組織內部條件變化，並洞察內外驅動力的交互作用，創新思維框架；經營團隊均衡且有效能的制定行動綱領，並聚焦且可衡量的關鍵指標，調校與對準經營目標，藉由價值主張設計或軸轉建構企業能耐。透過融合策略思維與策略規劃，方能提升策略管理效能。

Governed corporations are the platforms for shareholders, boards of directors, and management teams to co-create long-term value. Governance should be practiced responsibly, and the ethical relationship among shareholders, boards of directors, and management teams must be authentically defined to enhance the internationalization capabilities and long-term operation perspectives of corporations. The strategic functions of boards of directors for small and medium-sized enterprises involve observing the environmental and internal dynamics of organizations, examining interactions between internal and external driving forces, and innovating frameworks for decision making. The strategic functions of management teams are to formulate balanced and effective agendas for action as well as focused and measurable key indices, adjust and align the goals of management, and develop enterprise capabilities through the design or position of value. Strategic management efficiencies must be improved through integrating strategic thinking and planning.