係因近年全球環境的劇烈變遷，如永續目標的訂立、推展組織機構的設立及監管法規的等永續發展相關的概念、議題與推廣逐漸備受重視，其中對環境及經濟具有顯著影響性之製造業尤為關鍵。而該產業內負責財會記錄、監督、分析及提供管理策略建議等職責之會計人員亦將於企業永續轉型下的公司治理層面扮演要角。

綜上，本研究係先透過文獻分析，針對製造業永續轉型下的公司治理層面及該產業會計從業人員應具備之職能進行探討；其次則將藉由富含實務經驗的專家問卷蒐集及層級分析法完成對會計人員於企業永續轉型下的公司治理層面中應具備之關鍵職能構面分析與檢定驗證。

研究結果發現，會計人員在永續治理中將可發揮關鍵作用且需具備基本、監督、控制、管理、分析與預測等五項核心職能，其中無論擔任管理與非管理職級者皆認為良好操守及嚴格遵守職業道德為首要關鍵，但於公司永續治理中應具備之其他職能指標重要程度上則存在一定差異，因此強化不同職級之間的溝通與認識將為未來實現企業永續治理之要項。另亦可自研究成果發現，指標中的永續指標與報告書的解析與彙報仍尚未被重視，顯示當前製造業會計人員仍以傳統會計職能為主，期待未來隨著國際準則和企業意識的提升，將有助於提升會計人員對永續指標的關注。

綜上，未來製造業會計人員可於輔助決策能力的提升、控制範圍的擴展、預測度的精確及評價能力的強化等方向精進，必將有助於企業永續治理之更多價值創造並在永續發展中扮演核心關鍵要角。

In recent years, due to the drastic changes in the global environment, concepts, issues, and promotion related to sustainable development, such as the establishment of sustainable goals, the promotion of organizational institutions, and regulatory supervision, have gradually gained more attention. The manufacturing industry, which has a significant impact on the environment and economy, is particularly crucial. Accountants in this industry, tasked with financial recording, oversight and analysis, will play a pivotal role in corporate governance amid the shift towards sustainability.

This study first conducts a literature analysis to explore the role of corporate governance in the context of sustainable transformation in the manufacturing industry and the competencies that accounting professionals in this industry should possess. Secondly, through expert questionnaires rich in practical experience and the Analytic Hierarchy Process (AHP), this study completes an analysis and verification of the key competencies that accountants should possess in the corporate governance aspect under sustainable transformation.

The research findings reveal significant differences in the importance of basic, control, supervision, management, analysis, and forecasting competencies that accountants should possess for corporate sustainable governance. These findings can serve as a reference for the selection, cultivation, and relevant research of future accounting professionals in the manufacturing industry and this study provides specific recommendations for the competencies that accountants should possess in the corporate governance aspect for the future.

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