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.

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。