本研究首先從經營績效、公司特性及公司治理角度探討財務主管之異動行為，並分析財務主管異動與後續經營績效及財務危機之關聯性。相關實證結果發現，前期經營績效不佳與內部治理愈差之公司會傾向更動財務主管，且當公司經營績效及財務狀況逐期惡化時，財務主管異動會較頻繁，但未發現控股結構複雜度與財務主管異動有關。此外，財務主管異動後之公司經營績效並無改善之跡象，符合惡性循環假說。財務主管異動與財務危機之研究結果發現，財務主管異動頻率與財務危機呈正向關係惟並不顯著，但若以下市或全額交割定義財務危機時，實證結果顯示，財務主管異動較頻繁、公司內部治理較差之公司，發生下市或全額交割之可能性愈高。 / This thesis examines the determinants of chief financial officer (CFO) turnover behavior and whether CFO turnover signals the operating performance of subsequent period. In addition, the association between CFO turnover and financial distress is also investigated. The empirical findings show that CFOs of firms with poor operating performance and weak internal governance environment are more likely to have turnovers. Deterioration in operating performance and financial conditions leads increase in frequency of the CFO turnover. Moreover, the CFO turnover tends to precede a poorer subsequent operating performance. While there is no association between the frequency of CFO turnover and occurrence of financial distress, it is found that higher the frequency of CFO turnover and poorer the internal governance environment, higher the probability of delisting of firms.

本研究的目的針對國內蔚為盛行的產業外移風潮，而大陸地區正在彼岸用無限的商機和減少勞動成本的誘因招手著，如何有效的創造最大的利潤和競爭力正是對大陸投資的臺商共同關切的問題，而企業最大的資產來自於優秀的人才，唯有適才適所才能創造雙贏，因此本研究希望藉由建構客觀的指標性工具--外派管理職能評鑑量表，用以輔助企業有效地找出適切的外派大陸地區之主管。 本研究先透過文獻回顧與整理、標竿主管深度訪談，建構初步的外派大陸地區管理職能量表146題。再透過內容效度、重要性分析後確認了103題當作正式實證測試的正式問卷。本研究共寄出427份問卷，回收有效問卷為221份，有效問卷回收率為51.8﹪。 問卷回收後，進行因素分析篩選出七個外派管理職能的衡量性構面共計有31題。七個構面的內部一致性α值介於0.74 ~ 0.82之間，具備高度的內部一致性。研究結果的七個構面分述於下： 一、處理跨文化事務問題的能力職能群組 主要職能包括具備預防問題發生的能力；具備迅速發現問題的能力；具備對事務、問題的理解、分析、解決的能力；具有面對危機處理，快、狠、準的應變力和行動力；具有替代方案的規劃準備；以及具備跨文化勞資、團隊爭議的謹慎談判和處理能力等等。 二、海外生活的適應性職能群組 主要職能包括具備對挫折的堅忍力；具備容忍不明確的能力特質；能夠自我情緒智商的控制、發展與管理；具備對文化韌性、跨文化的適應力（生活、環境、工作上的適應力）；以及壓力管理、本身抗壓性良好等特質。 三、自我導向職能群組 主要職能包括具備謙虛，對自我要求持續地改善任何缺失之處，不斷地自我超越之特質；定期做喜愛的活動，幫助紓緩新的實體及文化環境所帶來壓力；在異國中能尋找可替代原有嗜好或活動；能夠有充份的自信心和自我的認同；有自我充實、成長與不斷學習新知，以求創新之特性等等。 四、面臨當地各方面環境之決策能力職能群組 主要職能包括具備獨立決策的能力；具備適時企劃、計劃能力；具備多面向和清晰的邏輯、系統化思考力；具備正確、迅速對事務的判斷力；以及具有對數字的敏銳度，以應變政治、經濟環境對市場影響等等。 五、跨文化團隊建立發展能力職能群組 主要職能包括具備跨文化團隊合作的能力；具有創造跨文化團隊的向心力、凝聚力、工作價值；以及具備促進跨文化工作團隊的順利建立、發展與運作的能力等等。 六、透視或體會社會結構同質性職能群組 主要職能包括具備在外派任務中能傳承公司文化和習性並且運用；具有在外派任務中能導入公司的價值觀之認知；具有本地、外地員工間的文化融合的人文特質；及具備尊重當地文化、不本位主義的態度。 七、跨國任務的執行力職能群組 主要職能包括對工作高度的責任感；面面俱到執行任務之實現能力；及具備執行工作的的熱誠、熱情、活力等等。 最後透過迴歸分析的檢驗，驗證出本評鑑量表對外派大陸地區主管人員的工作績效具有顯著性的影響，當中以自我導向職能群組、海外生活的適應性職能群組、透視或體會社會結構同質性職能群組、跨國任務的執行力職能群組的影響最顯著。 / The purpose of this study is to research on the current of Taiwan industry relocation, and the Mainland China is waving with the limitless business opportunity and inducement of the labor cost of the reduction on the other shore, how the effective creation largest profit and competitiveness are exactly common issues deeply concerned of Taiwan corporations of investing in the Mainland China, and enterprise's largest assets come from outstanding talented human resources. The win-win situation could only be created rightly by proper arrangement. Therefore, this research hopes by building and constructing the objective index tool –Expatriate managerial competencies assessment scale, is used to find out the appropriate executive who sends the continent area to oversea operation effectively in auxiliary enterprises. This research is reviewed and put in order through documents first, the model is in charge of depth interview, build and construct preliminary 146 questions of form of the China regional managerial competencies and have confirmed after and then analyzing through content validity . Among them, 103 questions are regarded as the formal questions by the level of importance that formats final questionnaire. Sending 427 questionnaires altogether in this research, there is 221 retrieved the effective questionnaire; the effective rate of recovery of questionnaire is 51.8. After the questionnaire is retrieved, I carry on the factor analysis that has 31 questions to construct the surface altogether to screen seven domains .While Cronbach α between 0.74 to 0.82 in internal consistency, a value of seven domains of managerial competencies, possess the internal consistency of the height. Seven domains of the result of study are divided and stated as follow: First, ability of dealing with the cross-cultural affairs competencies：Possess and preventing the ability that the question happens; Possess the ability to pinpoint the problems rapidly; Possess the understanding, analysis, ability to solve to the affairs, problem; Deal with the crisis, fast, ruthless, accurate adaptability to changes and action strength; There is planning which substitutes the scheme that is prepared; And the prudent negotiation with cross-cultural labor and capital, group's dispute and so on. Second, adjustment of overseas life competencies：Possess the steadfast and persevering strength to the setback. Possess and tolerate the indeterminate ability and specialty. Can self- mood control, develop of IQ manage; Possess it to cultural-toughness, cross-cultural adjustment （life, environment, adaptive capacity at work）; Specialties, such as and pressure management, resisting the pressing well by itself and so on. Third, self-oriented competencies：Possess modestly, to requiring oneself that improves the place of any disappearance continuously, specialty that is surmounting oneself constantly; Do the activity that likes regularly, help to release the pressure which cause by new entity and cultural environment; Ability to find the substitute to take place the original hobby or activity; There can be self-confidence of filling one and self- approval; Oneself substantiates, grows up and studies new knowledge, so that characteristic of innovation ,etc. constantly. Fourth, ability of decision making when facing local environments of various fields competencies：The ability with independent decision making; Possess the enterprise planning in real time, plan ability; Possess and face more with clear logic, systematic thinking; Possess the correct judgment ability to the affairs rapidly; And have it to acumen degree of the figure, the political, economic environment influences etc. the market in order to meet an emergency. Fifth, ability of the cross-cultural team builder and development cluster competencies：The ability with cross-cultural team unity; have centripetal force, cohesiveness, work values of creating the cross-cultural team; And possess and promote smooth setting-up, development and ability of operation which step the cross-cultural work team and so on. Sixth, the similarity of structure of societies competencies：Possess and can pass on company's culture and habits and acquired characteristics and use in sending the task to some other department; Have cognition that can be channeled into the values of the company in sending the task to some other department; Have humane specialty that culture among here, none-local staff merges; Respect local culture, attitude of selfish depart mentalism to possess. Seventh, execution of the transnational task competencies：The sense of duty to the working height; Realization ability to attend to each and every aspect of a matter and execute the task; and the cordiality, enthusiasm, vigor of the one that possess execution assignments and so on. Finally, through regression analysis, it proves that there is a great connection between the assessment scale and the performance mana- gement personnel who is sent to Mainland China. The competencies that with higher influences are self-directed competencies, adjustment of overseas life competencies, the similarity of structure of societies com- petencies, execution of the transnational task competencies.

其內容大要如下： 獨立性在傳統上，一直是會計師工作中最重要的準則，因為，若會計師不具獨立性， 則其所簽發的審計報告，將毫無價值；亦即財務報表使用者將會降低其對財務報表的 信賴，此為造成資本市場不確定性的原因之一，因此，會計師的獨立性，對於專業的 成長及健全資本市場皆具深遠的影響。 本論文以實證研究的方式來探求我國各界（證券管理委員會、會計師、企業主管、投 資及授信機構）對會計師獨立性的看法，找出其間的異同，並參考有關的文獻，以了 解我國各界對於會計師獨立性認知的程度。再就實證的結果，提出建議，以期對會計 師獨立性的維持有所助益。

第一章：緒論。包括經營才能發展之界定、研究動機、目的，研究方法、經過，研究 範圍、架構。 第二章：經營才能發展制度之內涵。下分四節ヾ組織中經營主管的角色ゝ經營主管應 具備的才能ゞ實施經營才能發展制度的原則々發展經營才能的方法。 第三章：影響經營才能發展制度實施之因素。針對學者之研究，將影響制度實施之因 素區分為管理氣候、組織成員心理、培育部屬的行為及執行技術等並加闡述。 第四章：台電公司實施經營才能發展制度之現況。首先介紹台電公司經營本質及對該 制度需求原因分析，再次提出實施依據，及實施經過與成效。 第五章：影響台電公司實施經營才能發展制度之因素檢討。分別按影響四因素以問卷 方式塊集有關資料予以檢討分析。 第六章：結論。針對研究所得提出問題（研究發現）及解決問題之方法（建議事項） ，並說明本研究之困難及限制。

研究對象為我國最大五百家民營企業。各章內容概述如下： 第一章：「緒論」分五節，說明研究動機、目的、範圍、方法、限制、與理論架構等 。 第二章：「文獻探討」分三節，從事有關文獻之探討，以明瞭高級主管的個人經驗背 景及其對組織環境的知覺如何影響到組織內部所採之各項措施。 第三章：計三節，就實地研究資料，探討高級主管的個人特性、過去的經驗及其組織 信念與節約能源工作之關係。 第四章：分三節，就實地研究資料，探討高級主管對市場競爭環境、政府立法動向之 看法，與節約能源工作之關係。 第五章：分三節，探討組織的產業特性、規模等變數如何影響節約能源工作。 第六章：分二節，總結上述研究，並針對節約能源應予改善之處提出建議。

本論文從「後社會主義中國」發展的框架下以「村民自治」來研究九十年代大陸基層政治參與，從制度層面及非制度層面探討大陸農村村民「政治參與權」發展情況，並分析對大陸未來政治發展可能產生的積極影響及消極影響。制度層面指涉的範圍是在「村民自治」的正式制度規範設計對於人民政治參與權利以及管道上的影響，主要包括「民主選舉」、「民主決策」、「民主管理」、「民主監督」、「村民小組」等等；非制度層面指涉的是包括內外部政治環境、傳統文化、經濟環境、社會環境等因素對人民政治參與的影響。從「村民自治」的制度層面和非制度層面的因素探討中，發現九十年代「村民自治」的政治參與呈現出一種嚴重的不平衡發展狀態。在制度面上，＜組織法＞比＜試行法＞在「四個民主」的機制設計比較進步，但是在選舉的競爭機制改善上成就不是很大；在非制度面上，經濟發展、仲介社團的產生及資訊的進步等因素對於民眾參與的意願有所促進，但是宗族、黨幹部的心態、傳統文化以及政府對傳媒的管制等因素卻使民眾的政治參與受到限制。九十年代大陸基層政治參與情況，由於制度變遷「路徑依賴」的選擇及自我強化的結果，使「後社會主義中國」政治參與的轉型發展，朝著「部份民主化」的方向前進，形成「接近自主型」、「部分自主型」、「被動型」三種不同的「政治參與權」型態。照目前「村民自治」發展情況來看，中共政權朝民主化方向發展是侷限性大於可能性。以漸進、溫和的方式由下而上的推動制度變革、經濟的發展、社會多元化、公民意識及參與政治文化的建立，來作為大陸推動民主化的策略選擇，雖然目前看來成功機會不大，但可作為未來大陸政治轉型之一種轉形發展策略。 / This paper attempts to look into the local political participation in Mainland China during the 1990s. The analysis on the villagers’ self-government under the framework of the post-socialism and the transitional development of Chinese Mainland and the analysis on the villagers’ “political participation powers and rights” from the formal and the informal systems of villagers’ self-government will be used to find the positive and the negative influences on the future of Mainland China’s political development by local self-government political participation. The scope of the formal system of villagers’ self-government includes democratic election, democratic decision-making, democratic management, democratic supervision and villagers’ subcommittee. The scope of the informal system of villagers’ self-government includes the interior and the exterior political environment, traditional culture, economic factor, and social environment. From the gathered data, we find the local political participation on the Mainland China during the 1990s is seriously unbalanced in rural areas of PRC. Because of the effect of path dependence, the transitional path forms three different types of “political participation powers and rights.” From the indications of current local political participation, the democratization of PRC in the near future will be limited. However, the strategy for gradualism reform still can be viewed as one possible path for transitional development of Chinese Mainland.

本研究旨在探討幼托園所主管教學領導行為與教師教學效能之關係。首先瞭解幼托園所主管教學領導行為與教師教學效能之內涵及現況；其次分析不同背景變項在幼托園所主管教學領導行為與教師教學效能之差異情形；接著探討幼托園所主管教學領導行為與教師教學效能之相關，以及瞭解幼托園所主管教學領導行為對教師教學效能各層面之預測力。 本研究方法除了以文獻探討，分析教學領導行為與教師教學效能之理論與相關研究外，並兼採問卷調查法及訪談調查法。問卷調查之對象以基隆市、臺中縣、臺中市、彰化縣、南投縣，已立案之公、私立幼稚園及托兒所教師為母群體，採兩階段抽樣法進行取樣，共發出720份問卷，總計回收有效問卷493份（有效回收率68.47%）。使用之研究工具為自編之「幼托園所主管教學領導行為與教師教學效能關係調查問卷」，問卷回收後，採描述性統計、信度分析、t考驗、單因子變異數分析、皮爾森積差相關、典型相關、逐步多元迴歸及薛費法多重比較，進行資料分析。在訪談調查部分，乃針對十位幼托園所主管及教師，進行電話訪談。本研究所獲致之主要結論如下： 壹、幼托園所主管教學領導行為方面 一、幼托園所主管教學領導行為表現積極，其中以「發展支持的工作環境」表現最好。 二、「園所主管年資」在幼托園所主管教學領導行為達顯著影響；而「園所所處地區」、「園所性質」、「園所規模」及「園所主管最高學歷」在幼托園所主管教學領導行為未達顯著影響。 貳、教師教學效能方面 一、幼托園所教師教學效能表現良好，其中以「教學互動」表現最好。 二、「園所性質」、「園所主管年資」、「教師年齡」、「教師任教年資」及「兼任行政職務」在幼托園所教師教學效能達顯著影響；而「園所所處地區」、「園所規模」、「園所主管最高學歷」及「教師最高學歷」在幼托園所教師教學效能未達顯著影響。 參、幼托園所主管教學領導行為與教師教學效能兩者之關係方面 一、「幼托園所主管教學領導行為」與「教師教學效能」呈現正相關。 二、「幼托園所主管教學領導行為」對「教師教學效能」具有預測力。 最後研究者根據研究結果，分別對幼兒教育行政機關、幼托園所主管培育機構、幼教師資培育機構、幼托園所主管、幼托園所教師以及後續相關研究提出相關建議，以期對未來幼教的發展有所助益。 / The main purpose of this study was to: (1) Investigate current situation of directors’ instructional leadership behaviors and teachers’ teaching effectiveness. (2) Explore the different influence effect of different variables on these two areas. (3) Analyze the relationships between directors’ instructional leadership behaviors and teachers’ teaching effectiveness. (4) Explore the predictive power of directors’ instructional leadership behaviors on the part of teachers’ teaching effectiveness. To accomplish these purposes, literature review was adopted in addition to questionnaire and interview (telephone survey). In questionnaire aspect, the teacher subjects were included public and private kindergartens and nursery schools in Taiwan, specifically Keelung City, Taichung County, Taichung City, Changhua County, Nantou County by means of stratified two-stage simple sampling. “The Kindergarten and Nursery Directors’ Instructional Leadership Behavior and Teachers’ Teaching Effectiveness Questionnaire” was designed to collect the data. 720 questionnaires were delivered, and 493 were retrieved with an effective return rate of 68.47%. The questionnaire data analysis included description statistics, reliability analysis, t-test, one-way ANOVA, Pearson-moment correlation analysis, canonical correlation, multiple stepwise regression analysis, and Scheffé’s posteriori comparison through the use of SPSS 10.07 for Windows. Ten directors and teachers from the sample of questionnaire interviews were selected for the telephone interviews. The major results were summarized as follows: A. In the aspect of director’s instruction leadership: a. Instruction leadership behavior of director is above average. For directors, the best dimension is to “develop a supporting environment”. b. Directors’ service years have a significant effect on director’s instruction leadership. Kindergarten location, kindergarten category of public or private, school size, and highest educational degree of the director do not have a significant effect on director’s instruction leadership. B. In the aspect of teachers’ teaching effectiveness: a. Teachers’ teaching effectiveness is above average. For teacher, the best dimension is to “instructional interaction”. b. Kindergarten category of public or private, directors’ years of service, teachers’ age, teachers’ years of service, part-time administrative position have significant influences on teachers’ teaching effectiveness. Kindergarten location, school size, highest educational degree of the director and highest educational degree of the teacher do not have significant effect on teachers’ teaching effectiveness. C. In the aspect of relationships between directors’ instructional leadership behaviors and teachers’ teaching effectiveness: a. There was a positive correlation between directors’ instruction leadership and teachers’ teaching effectiveness. b. Directors’ instruction leadership was predictive of teachers’ teaching effectiveness. In the last part, based on the findings, the researcher proposes some suggestions for the education authorities, the director training institutions, the teacher training institutions, the preschool directors and teachers, and the future researchers, hoping to benefit the development of preschool education in the future.

從實務面來看，總額支付制度（global budget）的施行絕非僅止於管制成本的手段，還必須觀照該管理的制度設計。畢竟制度不但能夠彙集各種資源，同時也成為資源使用的指標，影響行動者間的策略選項。另外，針對政策實施後的監控與評估檢討，也是修正制度與提升品質的反饋歷程。然而，學界與實務界在總額支付制度設計原則的研究卻十分有限，究其原因，重要的是主要集中於制度在實際的應用與效果，缺乏以一套適用的「方法」（methodology）來審視。誠如Elinor Ostrom所言，「政策分析家的工具箱有各式各樣的工具，但還缺乏一種具體明確的集體行動理論。」，共有資源管理的例子到處都有，但是分析家卻沒有很好的在理論上總結他們。他藉由制度分析與經驗實例，衍生出來的「制度設計原則」（Design principles），研究各種共有資源管理的問題：從不同類型的資源系統如灌溉系統、捕魚等自然資源或網路資源、財政預算等、到公共財制度研究等，都已經獲得豐碩的成果。本文的主要目標，就是在既有的理論基礎上，討論應用制度設計原則來進行「總額預算評估」的可能內容，並提出政策建議與後續研究的可能內容提出建議。 本文主要分為：（一）導論（二）文獻回顧與理論基礎（三）研究設計（四）中醫總額支付制度的演變（伍）中醫總額的自主管理（六）結論。希冀對學界或實務界在健保改革評估未來的發展，能有所啟發與助益。 / From the practice, global budget is not just the means to control cost, must also take the design of management into consideration. The institution not only can gather various kinds of resources, but also become the indexes, and influence the tactics among the persons who take action to select. Since a global budget married to fee-for-service payments directly analogous to a common-pool resources, we use a framework of design principles to explore the difference of outcomes of management, and to discuss the policy implications about institutional design and financial Incentives. Sincere as what Elinor Ostrom said, ' the policy analyst's box has many kinds of tools , but still lack a kind of concrete and clear collective action theory. ', example there are resource management in common everywhere, but it is the getting better to summarize they in theory. In addition, the “self-governing institutions” designed by each local medical association must be flexibly adapted to the context in which it is applied. To foster the cooperation among physicians, the medical associations of local level should also play the role to provide the institutional setting for collective participatory decision making. The medical associations of national level ought to change the financial incentives facing the physicians to induce the rational patterns of medical behavior so that the allocate efficiency of medical resource and effectiveness of global- budget management can be improved.

本論文的研究目的在探討工作績效理論中任務性、脈絡性及適應性績效表現對主管獎酬決策的影響。研究一以「特定職位或職系適用」的角度，以業務經理為標的，運用實驗法以影片模擬實驗法的三因子實驗設計來進行，以233位企業主管為受試對象。研究二以「跨職位適用」的角度，運用調查法以150位主管選取一位部屬來評量三種工作績效表現。兩個研究結果顯示，任務性及脈絡性績效表現如過去研究結論一致，對主管獎酬決策有影響；適應性績效表現亦對主管獎酬決策有影響。透過實驗法驗證，適應性績效表現與脈絡性績效表現的交互效果對主管獎酬決策有影響；但與任務性績效表現的交互效果則是不存在的。透過調查法驗證，在任務越複雜的工作，脈絡性績效表現及適應性績效表現對主管獎酬決策的正向關係則越強。在研究三中，針對上述研究結論及實務應用，以兩個職務屬性為干擾效果，發現顧客接觸需求程度及任務相互依賴性越高的職位，適應性績效表現與主管獎酬決策的關係就越強。 本論文之研究延伸工作績效內涵，驗證適應性績效表現對主管獎酬決策有其影響。並以三個不同的研究來驗證假說，從不同的職務適用觀點及研究方法的角度，更具理論及實務的價值。 / The current research aims to examine how adaptive performance, contextual performance and task performance correlate supervisory reward decision. The study employed the methods of survey and laboratory experiments and virtually comprises three parts. In Part One, from the perspective of specific occupations or job families, 233 manager subjects were recruited to view a previously-videotaped simulated sales executive’s job performance and give rating afterwards in terms of his task performance, contextual performance, and adaptive performance. In Part Two, from the perspective of applicable across jobs, 150 manager subjects randomly chose one of their subordinates and rated his/her task, contextual and adaptive performance. The findings in either Study 1 or Study 2 were congruent with results of previous research, which indicated not only the main effects of task and contextual performance but also (that of) adaptive performance affected supervisory reward decision. In addition, the experiment study justified that the interactional effects of adaptive and contextual performance were crucial factors to modify the supervisory reward decision, while the field study illustrated how employees’ contextual and adaptive performances reinforced supervisory reward decision especially when task complexity were taken into consideration. In Study 3, based on the former findings and practical application, we found that a job position of high customer-contact requirements and high task interdependence significantly strengthened the correlation between adaptive performance and supervisory reward decision. This study not only endorses the essentiality of job performance but also testifies effect of adaptive performance on supervisory reward decision. Moreover, this study, using different methodologies, has extended theory and provided practical implications.

近年來，策略性人力資源管理被企業視為一項核心競爭優勢，透過人力資源規劃與組織運作結合，以達到企業經營的目的。因此，著重在管理職能對高組織績效影響效果之策略性人力資源探討愈來愈多，而在管理職能之實證研究，也多著重在管理群組對個人工作績效或部門績效之影響，其結果也證明管理職能之良窳確實會對個人或組織績效產生影響，可說明管理職能在企業營運中的重要性。然而，相較於結果面之研究，管理職能之前因面研究卻明顯地不足，少有研究將組織內外之管理措施或活動與管理職能的因果關係作進一步探討，特別是關於影響研發主管管理職能之前置因素探討。因此，本研究將聚焦於影響研發主管管理職能之前置因素，並探討影響管理職能之組織活動與管理措施為何，為企業培育研發主管時，提供具體且有效之建議。 本研究主張企業中的研發主管，因實際參與公司內的管理措施與組織運作，將能強化自身的管理職能。然而，有鑑於過去研究較少針對研發主管職能發展出符合理論與實務看法之分類與內涵，本研究在探究組織活動與研發主管職能之關係前，先行對研發主管職能進行文獻探究，並藉由業界主管深度訪談與專家效度問卷等多重方式歸納出重要之職能群組。本研究將研發主管職能分為三個職能群組與七個職能，分別為專業知能(包括產品發展能力與領導培育能力)、跨界知識轉換職能(包括搭橋溝通能力與知識管理能力)以及資源整合創新職能(包括資源協調能力、策略規劃能力與創新促進能力)。 同時，本研究認為內部與外部組織活動會對不同的研發主管職能產生影響。內部組織活動可分為專業能力的訓練、員工授權、團隊經營與工作指派；外部組織活動則著重於顧客經營活動。與過去研究不同的是，本研究認為除組織內部相關之措施外，研發主管亦應該要對外經營顧客關係，因為透過顧客關係之建立與維持，將能不間斷地接收顧客資訊，以為產品創新之來源，並提高主管個人之管理職能。 本研究以中高階研發主管為研究對象，而為避免相同方法偏誤之發生，由研發主管自評參與組織活動之程度，並由其直屬上司評量該研發主管之管理職能表現。本研究以問卷調查方式進行資料蒐集，共搜集14家公司、119位研發主管與26位直屬上司之資料，並以階層式迴歸分析資料。研究結果如下： (一) 訓練與專業知能為正向關係。 (二) 專業能力訓練與跨界知識轉換職能為正向關係。 (三) 專業能力訓練與整合資源創新能力為正向關係。 (四) 授權程度與專業知能為正向關係。 (五) 授權程度與跨界知識轉換職能為正向關係。 　　本研究另以個別職能為依變項進行分析，研究結果發現顧客經營活動與知識管理能力、創新促進能力呈正向關係。 　　而就上述之研究發現，本研究建議管理者應建立完整且具系統性之管理職能發展計畫，以做為培育現職工程師為日後之研發主管，並應將專業能力訓練、授權與顧客經營活動納入此培育系統中，以確保研發主管具備專業知能、跨界知識轉換職能以及資源整合創新職能等「技術」與「管理」的職能，以因應環境之變化與競爭，為企業永續經營奠定良好的基礎。 / In recent years, strategic human resource management (SHRM) has been regarded as core competitive advantage for frims to respond to uncertain environments. Because human capital can bring innovation into organizations, it is important to select, train, allocate and retain the human resources. Among these human catpial, competency is the essential component representing the knowledge, skills, and abilities. This study focuses on R&D competency, particularly R&D managerial competency. Moreoever, this study investigates the effects of organizational activities on R&D managerial competency to understand the complex relationships among organizational activities and RD managerial competency. This study suggests that R&D managers will be able to substantially enhance their managerial competency by progressively participating in organizational activities. However, fewer research pay attention on the typology and contents of R&D managerial competency, this study explores this construct before investigating its anticidents. The author reviewed R&D managerial competency literature, interviewed seneior R&D managers and analyzed expert opinion questionnaires to categorize R&D managerial competencies into three competency clusters and seven competencies: 1. Competency cluster of professional knowledge and skill  Product developemtn competency  Leadership competency 2. Competency cluster of integrative capacities  Bridging communication competency  Knowledge management competency 3. Competency cluster of optimizing resource and facilitating innovation  Leveraging resources competency  Strategy planning competency  Innovation stimulation competency Meanwhile, this study also claims that involvement in both internal and external organizational activities will have substantial effects on R&D managerial competency. Internal activities herein refer to professional training, empowerment, team management, and job assignment; whereas, external activities emphasize on fostering royal customer relationships. In contrast to pre-existing academic researches, this study suggests that, in addition to internal activities, R&D managers should progressively develop customer relations. The reason is that by understanding customer’s needs and absorbing most innovative ideas would no doubt be the origins of technology innovations. This study focuses on top and middle level R&D managers. In order to avoid common method variances, this study is to match and analyze data collected from 119 R&D managers and their supervisors (26 senior managers in total) of 14 companies in Taiwan electronic industry. Results showed that: 1. Professional training was significantly and positively related to to competency cluster of professional knowledge and skill. 2. Professional training was significantly and positively related to the competency cluster of integrative capacities. 3. Professional training was significantly and positively related to the competency cluster of optimizing resource and facilitating innovation. 4. Empowerment was significantly and positively related to competency cluster of professional knowledge and skill. 5. Empowerment was significantly and positively related to the competency cluster of integrative capacities. In addition, this study analyzes the sub-competency of the competency clusters, and found that customer management is positively related to knowledge management competency and facilitating innovation competency. In sum, this study suggests that organizations should set up an integrated and systematic program for potential engineers who might be competent R&D managers in the future. Furthermore, the findings of this study implies that this program should include professional trainings, empowerment, and customer-relationship management, and to ensure that R&D managers possesses “skill” and “managerial” competencies to make themselves the cornerstones for ever-competitive enterprises and to prepare themselves to be responsive to the constantly evolving environment.