本研究欲探討我國公司治理相關法規文字及其運作之解讀可能產生之問題，從95 年度證券交易法之修正條文中，辨認以下釋例來檢視問題： 1.「會計主管」與「主辦會計」之意義是否相同？ 2.審計委員會之組成究應包括全部或部分之獨立董事？ 3.獨立董事究應參加一個或多個委員會？ 4.審計委員會及其成員行使職權之方式是否不同？ 5.獨立董事針對證交法第十四之三條之事項所表示之保留意見是否為反對意見？ 此外，本研究另外探討法規閱讀者對以上問題的認知是否因其學業背景而有不同？ 本研究以政治大學法律系、會計系、法律所、會計所、EMBA 學生為受測者，發放問卷，結果發現法規閱讀者對於這些法規用字認知很分歧。立法者在起草這些法規時，應考慮到法規適用者，將法規文字訂定得更加明確，且合理，自然可讀性可提高。 / This research is to discuss about some possible problems in perceiving the law wording in the articles in the Securities and Exchange Act revised in 2006. It examines problems by identifying the following examples: 1. Do ”accounting officer” and “in-charge accountant” mean the same? 2. Shall the audit committees be composed of the entire number of independent directors or just some independent directors? 3. Shall independent directors attend only one or more than one committees? 4. Is there any difference between audit committees and independent directors in the modes of exercise? 5. Does the qualified opinion of independent directors on the Article 14-3 in the Securities and Exchange Act mean dissenting opinion? This research will study if the perceptions of readers differ because of their academic backgrounds. This research uses questionnaires to obtain opinions of students from the Departments of Accounting, Law, and EMBA. The analysis in this research shows that readers have large differences in the perceptions of the laws and regulations. When drafting the laws and regulations, legislators should think about the users. They should make the laws and regulations more definite and reasonable, which will enhance the readability.

流動性危機的風險是金融機構主要的核心風險，如何避免發生流動性 危機這是風險管理的新趨勢。風險管理文化必須是由上而下才能有效建 立，獨立於業務指揮體系，建立一條獨立的報表呈核機制，以有效地與 各單位及決策高層溝通，風險管理的職責從董事會到基層的業務單位都 應參與，董事會對公司經營負最終責任。 系統性金融危機的發生是一連串的擠兌，造成金融機構倒閉的連鎖效 應，使金融支付體系紊亂，危及信用秩序、清算功能與金融安定，甚至 影響經濟的健全發展，這時需政府出面穩定金融秩序。安全網涵括健全 金融法規與監理、保障補償制度、資金最後融通者及系統安全機制。 金融集團監理的基礎財務報表合併有國內外銀行、證券、保險與相 關金融機構的資產、負債及資產負債表外部位，視同單一營業主體，進 行跨國的合併、透明和聯合監理，這是金融監理改革新趨勢。 金融機構要瞭解金融商品的風險屬性，不懂的商品不賣、不投資，不 了解的公司行業不予授信。銀行家應悉心維護顧客品質，迴歸傳統核心 業務，重視信譽和客戶的價值。金融機構需嚴肅面對此一議題，此波國 際金融危機還視下，才能跨足國際與歐美先進金融機構競爭，這是我國 金融發展的新契機。

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資訊科技的運用觀念隨著科技的演化與環境的變遷正快速的改變，早期的資訊運用著重「效率」，所以電腦的使用主要在於大量的資料處理，此觀念的本質在於─以「自動化」解決效率問題。而後電腦的運用漸漸使用於經營效能的改善，此時電腦的用途主要在於管理資訊的取得，此觀念的本質在於─以「合理化」解決管理效能問題。 　　近年來資訊科技的運用已成為提昇企業競爭力的驅動器(enabler)並期望系統能發揮「系統警察」的危機預警功能；本研究的動機使是基於此觀念的觸發，希望以企業「競爭力」的觀點來觀察企業問題的本質，以「系統警察」的觀念來作為系統設計的理念，以「主管資訊系統(EIS)」的特質，來作為系統展現的工具；因此為了要取得台灣製造業者對經營績效的評估準據，以成為「經營績效指標監控系統」的需求規格，所以本研究前半部採用實証研究中的指標發展法，先利用文獻整理來找出經營績效指標，並透過專家座談來確保指標評量表的效度，然後再依此指標評量表對樣本公司訪談，並將訪談結果作信度檢驗及資料分析。所以在本研究中得到以下之成果： 　　1.以營業、財務、生產、人力資源四個構面為基礎的「經營績效指標評估準據訪查表」，該訪查表經過信度與效度的測試結果均相當良好〈訪查表內容詳見附錄三〉。 　　2.在實際的訪查問卷分析中發現，台灣製造業的經營者在監控企業經營績效時，認為最重要看法也最醫治的指標排名前五名依序是： 　　　(1).利潤率 　　　(2).存貨週轉率 　　　(3).資本報酬率 　　　(4).應收帳款週轉率 　　　(5).銷售金額營業利益率 　　3.得到一個企業經營績效指標監控系統的架構與規格〈詳見第五章〉。

本研究透過代理理論並考量內生性因素來探討高階主管薪酬結構與企業研發支出間之關聯性。實證結果指出權益型薪酬與股票紅利佔個人總薪酬之比率均對研發支出有正向影響，此顯示出高階主管為增加股票紅利的價值，故會重視研發支出所帶來的效益，也較不會有刪減研發費用等短視行為。在股票紅利方面，當經理人持股比率越高時，其利益會和股東越趨於一致，故企業可以不用透過股份基礎報酬來減少經理人的短視行為，此論點支持利益收斂假說，因此企業應該重視經理人薪酬制度，進而設計出一套合理的薪酬制度來增加高階主管之工作誘因，並增進經理人與股東間共同的利益目標，用以減少代理問題與監督成本。 最後，本研究亦探討在2008年實施員工分紅費用化後，台灣企業是否會因應員工分紅費用化，而改變高階主管薪酬之結構。經由實證結果可知在員工分紅費用化之後，企業會因認列較多的薪資費用而降低盈餘，致使股價下跌且亦讓每股盈餘大幅稀釋，故會減少公司股份的價值，因而發放給高階主管較少之員工認股權、股票紅利與權益型之股份基礎的報酬，轉而給予較多現金基礎的報酬。 / This paper examines the interaction between corporate executive compensation structure and R&D investment decisions during year 2005 to 2008. Considering the endogenesis between compensation and R&D expenditure, that I use two–stage limited method. The empirical results indicate that the percentage of equity-based compensation and stock bonuses to total executive compensation exhibits positive influences on R&D investments, which support the hypotheses that the executives are rewarded based on changes in the stock price to induce a long-term focus on R&D investments. Besides, in respect of the percentage of stock bonuses, the result demonstrates that managerial ownership helps to align manager’s interest with the interest with of stockholder; therefore, corporations decrease the use of equity-based compensation to curb the myopic investment behavior, which supports the convergence of interest hypothesis. This suggests that corporations should design their executive compensation policy appropriately to motivate managers, and improve the alignments between managements and stockholders. Finally, the empirical results also show that after the mandating expensing of employee bonus expense in 2008, corporations recognize that equity-based compensation reduces earnings and dilutes shares price and earnings per share; thus, corporations use more cash-based compensation than equity-based compensation, such as stock option and stock bonus.

向來公私部門合作參與公共任務，均著眼於給付行政的面向，管制行政中的私人參與似乎離不開行政助手、專家參與及行政受託人等功能民營化的思維或是自治行政的想法。但是，傳統範疇並無法因應介於國家與社會間多元的合作管制型態。納入社會自主管制的觀點一方面能夠掌握私人參與管制任務全貌，他方面能夠從規範面回應傳統管制手段在現實面遭遇的困境。 社會自主管制作為私人參與管制任務的型態，在規範制定與規範執行層次乃跳脫傳統行政助手、專家參與及公權力委託制度的思維，其中最重要的型態係經國家認可單位以行政認證的方式加入管制結構，並與受規範對象經由驗證形成法律關係。由於憲法規範層次上並沒有明確肯定或否定自主管制之運用，在補充性原則、合作原則與效率原則的支持下，得容許社會自主管制的存在。惟管制者利用該制度遂行管制目的時，必須顧慮憲法揭示的基本原則，特別是國家從管制任務的履行責任退出仍必須經受國家保護義務的檢驗，以及隨之而來的擔保責任。由於私人被整合於管制任務中，使得原本存在於國家與受規範對象、受保護對象的三方關係變得更為複雜。面對社會自主管制中私人間多邊利益衝突，行政法律關係之活用係掌握國家、參與管制任務的經認可單位、受規範對象與受保護對象間法律關係之樞紐。 社會自主管制作為管制策略，與傳統管制手段並非擇一關係，而是互補關係。唯有建立對社會自主管制機制的正確認識，方有法政策論上理性評估與策略運用的空間。其策略性運用的準則主要繫諸於系統外部受規範對象的風險程度以及國家自身規範系統內部的複雜度，除此之外，也必須衡酌社會力的發展程度與自主管制失靈風險的回復可能性。經由有效運作的自主管制，能夠讓管制主體在最適化履行管制任務的考量上，更具彈性；在私人自為管制主體參與共通福祉分工實現的過程上，激發社會部門的責任意識。

員工具有工作熱情對企業與員工本身都有正面效益，因此，如何提高員工的工作熱情，是企業必須要關心的議題。然而，過去雖有研究指出直屬主管的行為對於員工工作熱情具有一定的影響力，但少有文獻有進一步的探討，因此，本研究希望從主管行為的角度出發，深入探討哪些主管行為有助於提高員工的工作熱情。本研究分成兩階段進行，第一階段透過文獻回顧，以及訪談五位實務界的專家，瞭解有哪些主管行為能提高員工工作熱情，並依照文獻資料與訪談結果編制主管行為問卷。第二階段使用第一階段發展的問卷進行量化驗證，以確認文獻與專家們提到的主管行為是否對員工工作熱情有正向的影響。 本研究問卷共蒐集到259個有效樣本，來自六家電子資訊業與兩家金融業，受測者皆為在職超過六個月以上的正職員工。本研究以階層迴歸分析確認主管行為變項與員工工作熱情變項間的關係，結果發現主管行為的「積極的指導與關懷」對和諧式熱情有正向影響；另外，主管行為的「以員工為中心的激勵」對和諧式熱情與強迫式熱情皆有正向的影響。 / Work passion can have noticeable beneficial effects on both employees and employers. Therefore, raising the employee’s passion for work is one of the key points which enterprises need to concern. There are some researches indicate that the behaviors of direct supervisors can impact on work passion of employee but the relationship remains unexplained. Here we’d like to investigate that from supervisor’s perspective, what kind of behavior from managers can enhance the work passion of employee. In the first part of this research, we have gone through reviews from both references and interviews of 5 managers from industry to conclude the specific behaviors which influence the work passion. Then we have induced a questionnaire according to the factors. Later, we have measured quantitatively from the survey and we have verified the relationships between supervisor’s behavior and employee’s work passion. We have collected 259 effective samples from 8 companies including IT, electronics, and financial industries. The subjects need to be a full-time employee for at least 6 months. This research takes hierarchical regressions to analyze the relationships between supervisors’ behaviors and employee’s work passion, and we found the “aggressive instruction and care” have productive influence on the harmonious passion. Besides, “employee-oriented encourage” also have affirmative effect on both harmonious passion and obsessive passion of workers.

1980年代以來先進國家所進行之政府再造，其外在環境背景因素中，主因是企業部門面對經濟全球化（globalization）競爭壓力，轉為政府層次的國家競爭力，以及資訊及通信技術之急速變遷，衝擊政府運作方式，此一趨勢驅使政府職能因應轉換，也導致政府必須就其組織重新設計或調整並加速改革步伐。經濟合作暨發展組織（Organization for Economic and Development，以下簡稱OECD）會員國為應此趨勢，紛紛建構獨立的高級文官制度以為因應。至於我國除以行政院組織改造為主軸，打造精簡、彈性、有效能的政府外；考試院則提出「建構高階主管特別管理制度」規劃，參採OECD國家建構高級文官制度經驗，希望建立有別於現行一般公務人員之特別管理制度，以系統化延攬及培育推動國家政務主幹之高階常任文官，藉以回應外界之要求。 我高階主管制度應採何種取才途徑，一直是規劃過程中之重點，因以何種取才途徑為設計基礎，影響後續配套措施，諸如俸給、考核、訓練及退離機制等規劃。換言之，取才途徑之選擇，關乎整個特別管理制度之規劃。本研究認為確立對外開放競爭取才之政策目標，始能導引高階主管制度整體規劃方向。至於對外開放競爭取才相關配套如高階主管職務範圍及其外補比例，宜細緻化及彈性化。推動上需漸進並建構合理有效之誘因體系；亦應強化政策溝通及研訂外部人才培育計畫，以爭取高階文官對於政策之認同。未來則應以對外開放競爭取才為前提，重行檢視並研究各議題之妥適性，俾使我國高階主管制度更為妥善可行，更於制度實施後，能提升國家之競爭力。 / Since 1980, government reformed in advanced countries because the external environment background and factors. Due to corporates were facing competitive pressure of economic globalization which turned the competition to the level of government, as well as rapid changes in information and communication technology that impact government’s operation. Hence government functions need to be converted and the structure need to be redesigned or reformed as soon as possible. The member of OECD (Organization for Economic and Development) built an independent senior civil service to respond these trends. In Taiwan, the main target is to redevelop Executive Yuan’s organization as well as create a retrench, flexible, and efficiency government. Furthermore, Examination Yuan planned “Building Senior Executives Administration System” based on OECD member’s experience of senior civil service in past years. The goal was to establish a special administration system other than the current one and to recruit and train senior civil service systemically as well as in response to public concern. Which recruiting method and devise basis should our senior executive service use was always our main concern because different method and measurement will effect stipend, assessment, training, and retirement etc. as planned. In other words, each method we take will result different administration system. It is suggested in the research that setting the goal of opening to external competition in government will lead the scheme for our senior executive service. Supplementary regulations for senior executive service need to be meticulous and flexible for open competition. Reasonable administration system should be built before moving to next step, as well as enhance communication policy and set up a training plan for external talent people to strive for senior civil service system identification. In the future, our government need to be focused on opening competition as a premise, and revise all the issues that might happen; this will result our senior executive service administration system more appropriate and make our country competitive worldwide after implementation.

鑑於現今社會對於員工工作與家庭責任平衡議題的關注，無論是社會政策或企業雇主，都越來越重視員工的家庭生活。然而，企業中所提供的友善育兒政策究竟能否確實地被需要的人使用，卻仰賴主管對於員工使用行為的支持態度。因此，本研究希望了解主管對友善育兒政策的態度以及影響主管對友善育兒政策支持態度的因素。 　　本研究以立意抽樣方式，於三所國立大學之EMBA發放問卷，另以滾雪球方式蒐集網路問卷，共獲得227份主管的有效樣本，研究結果為： 1、在主管個人變項中，僅年齡、婚姻狀況、是否撫養子女與總支持態度或各措施呈現顯著關係。35歲以下者僅對於育嬰假支持態度較高、已婚及未婚者較離婚者更支持公司托兒制度、無撫養子女者的總支持態度也高於有撫養子女者；性別則與支持態度未呈現顯著差異。 2、企業環境之變項中，包含企業規模、產業類型、是否成立工會、是否實施性騷擾防治政策、員工屬性以及企業中友善家庭文化的氛圍皆與總支持態度或各措施呈現顯著關係。任職於企業規模250人以上、金融業、實施性騷擾教育訓練、專業人員比例高或具備友善家庭文化企業之主管，呈現較高的支持態度。 3、主管認知與經驗變項中，主管過去對於友善育兒政策的使用經驗、對於政策的功能認知以及主管的性別意識亦與總支持態度或各措施呈現正相關。 　　研究最後針對政策、企業及未來研究提出建議，包含加強輔導中小企業實施友善育兒政策、了解企業未能實施友善育兒政策原因據以對症下藥、加強查察未落實之企業並加以嚴懲、邀請有使用經驗者於輔導講座中分享心得、營造使用者觀點的友善企業環境、對管理階層的家庭關懷再教育、設計創意的工作模式等。 / In accordance with the rising social awareness of work-family balance issue, governmental policies and employers are more concerned with employees’ family life. However, whether the childcare-friendly policy in the firm can be applicable for the employees in need or not depends largely on the attitude of their managers in the workplace. Therefore, the purpose of this study is to understand the managers’ attitude to childcare-friendly policy and the related factors influencing their attitude. A total of 227 valid samples from managers were collected through 2 means: (1) Purposive sampling in 3 EMBA classes in national universities and (2) Snowball sampling online. The findings are as follows: 1. Among all the related factors of the managers, only their age, marital status, and whether they have children on their own are significantly correlated with their supportive attitude towards the childcare friendly policy. Managers aging less than 35 years old only support on parental leave. Managers who are married or not married support on-site childcare more than the divorced ones. As for managers who don’t have children support friendly childcare policies more than those do. There is a not significant correlation between managers’ gender and their supportive attitude. 2. As for corporate environment factors, significant correlation to supportive attitude on child-care friendly policy exists with the scale of firm, the industrial classification of firm, union in existence, preventing policies of sexual harassment in place, the attribute of employee, and family-friendly culture. Managers who work in firms (1) with more than 250 employees, (2) positioned in finance industry, (3) implanting sexual harassment education (4) with high proportion of professionals and (5) family-friendly culture, have higher supportive attitude. 3. There are significant positive correlation between manager’s experience of utilizing childcare-friendly policies, their functional awareness of the policies, and their gender consciousness to their total supportive attitude among managers’ cognitive and experience measures. Lastly, there are some suggestions provided as follows. First, the government should enforce stronger supervision over small and medium enterprises on the execution of the policy, understand why some enterprises cannot implement the policy to devise solutions, inspect and pose proper punishment on enterprises not fully complying with the policy. Further, government should also invite experienced specialists to share their thoughts in sessions, create friendly corporate environment from user’s perspective, re-educate managers on family care, and design creative working modes and so on.

電子科技業市場競爭激烈且瞬息萬變，尤電子科技業為台灣主力產業之一，如何選對的人並留住好的人以提升企業績效、降低培訓與訓練成本，為企業得以永續發展與生存的關鍵。因此，越來越多的企業重視員工的工作滿意度，並著手進行組織內部員工的工作滿意度調查。本研究將針對H集團某一土城廠區員工作個案研究探討，藉由研究個人屬性變項中性別、年齡、年資、婚姻狀況、教育程度對工作滿意度的差異性及環境屬性變項中直屬主管領導型態與工作特性對工作滿意度的相關性，希望調查結果及建議可以提供相關人力資源管理工作者卓參。 本研究採結構式問卷，針對H集團某一土城廠區員工發放300份問卷，回收有效問卷292份，回收率為97.33%，主要研究結果顯示如下: 一、不同年齡的H集團員工工作滿意度有顯著差異存在。 二、不同直屬主管領導型態的H集團員工與工作滿意度有顯著相關存在。 三、不同工作特性的H集團員工與工作滿意度有顯著相關存在。 關鍵詞:工作滿意度、直屬主管領導型態、工作特性 / Electronics industry market is highly competitive and rapidly changing, especially electronics industry is one of the main industries in Taiwan, therefore, how to choose right people and retain right people to improve business performance and reduce training costs are the important issues for companies to find sustainable and survival solutions. Moreover, more and more enterprises pay attention to employees' job satisfaction and do job satisfaction survey internally. In this study, focus on one of Tucheng factory staff of H Group case studies for discussion of personal property by research variables gender, age, seniority, marital status, educational level of job satisfaction and environmental attributes the differences in variables immediate supervisor leadership style and job characteristics on job satisfaction relevance, hope the findings and recommendations can provide references related to human resources field workers. The study adopted a structured questionnaire for one of Tucheng factory staff of H Group and sent 300 questionnaires out, and returned 292 valid questionnaires, the recovery rate was 97.33%, the main research results are shown below: 1. A different age of H Group employees’ job satisfaction has significant differences. 2. Under different leadership of supervisors of H Group employees’ job satisfaction has significantly correlation exists. 3. A different job characteristics of H Group employees’ job satisfaction has significantly correlation exists. Keywords: job satisfaction, supervisor leadership style, job characteristics