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日本在歷經第二次世界大戰與兩次石油危機後，實現經濟高度成長的奇蹟，許多學者認為日本企業的經營管理特色是重要關鍵。眾多研究顯示，卓越企業相較於一般企業對於經營哲學與文化有獨特的認知與信念，經營哲學與思維是成功經營的核心關鍵，也是21世紀經營者的重要經營課題與管理趨勢。 對日本企業而言，企業的經營理念有極高的重要性，許多經營者認為企業若缺乏經營理念，就如同沒有自覺性的經營，尤其日本的經營之神松下幸之助與經營之聖稻盛和夫都強調，經營哲學是企業經營的根基，也是企業最高的指導原則，近年來兩位經營者的經營哲學更受到日本、臺灣與中國大陸的企業家廣泛學習與討論。本研究針對日本松下與京瓷之經營哲學進行溯源探討，從經營哲學的核心價值、經營哲學的特質、經營哲學對運作制度之影響及其對社會之影響四個層面進行分析討論。本研究發現，兩位企業家的經營哲學根源於對人生與經營深刻的思考與體悟，具有以人為本的經營管理思維及利他的思想，重視人才的培育發展、全員參與與自主經營、社會與國家的發展，經常思考企業存在的意義與價值，並透過經營哲學理念與經營管理制度兩者的運作，在企業內創造協調一致的力量，持續推展企業的發展，最後本研究經由研究結果給予臺灣企業經營管理的具體建議。

中小型台商企業十餘年來一歨一腳印,在大陸總體經濟,社會及政治環境尚未成熟之際,身先士卒,孤身深入大陸打拼,一路走來披荊斬棘,愈挫愈勇,打落牙齒和血吞,三折肱而成良醫,從數百人至今數千人的工廠,也能亂中有序,管理日漸成熟. 數年前在無數台商與部分港商無數次的折衝與無私奉獻下,大陸總體經濟,社會及政治環境已日臻成熟而穩定.也因此吸引大批歐美大廠及台灣中大型企業大規模或擴廠或垂直整合,而內資企業在台資企業與港資企業的技術引導與政府大力協助下,快速瓜分中小型台商企業有限的市場資源與人力資源,而在中小型台商企業技術資源積累不易情況下,發展空間遭受嚴重的內外夾擊. 現今不確定時代的衝擊與微利時代再次悄悄的來臨,中小型台商企業再次面臨十餘年前產業外移大陸前的競爭困境,有幸的是中小型台商企業已積累了一定的資源與實力.然而,中小型台商企業究竟應如何提升總體競爭力以因應目前及未來日益嚴苛的內外在經營環境? 本研究從個人多年來實際輔導大陸地區中小型台商企業所積累之經驗及持續對於中小型台商企業內外在經營環境之觀察中,藉助在科技管理研究所EMBA三年來所受嚴謹的邏輯思維及個案研究中,進行反思與整理,並輔以國內外中大型企業流程再造工程(BPR)案例探討及流程再造工程(BPR)理論探討,歸納出中小型台商企業在面對目前及未來嚴苛挑戰之可能因應之道.研究發現: 一、 經由實際輔導中小型台商經驗及觀察其內外在經營環境之演化,並藉由SWOT分析, 流程再造工程(BPR),將有助於提升其總體競爭力. 二、 歐美企業與台商企業民族性不同,因此在流程再造工程導入方法論上存在高度差異. 三、 中大型企業與中小型企業組織規模不同,在流程再造工程導入方法論上存在高度差異. 四、 不同型態的中小型台商企業受限於企業文化及組織氛圍,企業主的經營理念及管理風格,管理團隊之管理素質與溝通及執行能力,甚至行業特性等,都將對於在應用流程再造工程(BPR)方法論上,存在高度差異. 流程再造工程(BPR)如何應用於中小型台商企業?本研究藉助修正歐美企業與大型台商企業對於流程再造方法論之應用,與根據以往之實務經驗及案例之描述與分析,試圖整理出一套對於中小型台商企業有用之流程再造工程(BPR)實用性架構. 流程再造工程(BPR)之應用,對於中小型台商企業間,存在高度差異性,本研究亦試圖從過去協助多家企業,規劃與導入流程再造工程之實務中,歸納及整理出一套,對於不同型態中小型台商企業在導入流程再造工程時,可以參考之實用性架構,已上種種僅希望對於中小型台商企業之未來競爭力有所助益. / For over the past ten more years, Taiwan’s small and medium-sized enterprises (SMEs) had been struggling with immature business environment in China, whatever on the aspects of macro economy, sociality or politics. However, the significant achievement that Taiwan’s SMEs had established in China is undoubtedly hard to be ignored. Thanks to early contribution of Taiwan’s SMEs and some Hong Kong’s companies, China has progressed step by step in all respects. Therefore, China attracts further capital injection from large-scale multinational companies and Taiwan big companies for the purpose of investment, factory expansion or business vertical consolidation. In addition, because of the full support of China government and the know-how transfer from Taiwan and Hong Kong’s enterprises, China’s companies have also grown to begin capturing most of the market and human resources originally owned by Taiwan’s SMEs. Thus, Taiwan’s SMEs have begun to face the survival challenges due to the severe market competition and easy to be copied technology resources that they have. In reflection of aforementioned uncertainty and squeezed profit in the current business environment, Taiwan’s SMEs in China are suffering the threat again, which is similar to the same situation when they were forced to move their business into China ten more years ago, or even worse. Fortunately, Taiwan’s SMEs in China have accumulated a certain capital and resources，which are solid enough to help them overcome the difficulties gradually. However, Taiwan SMEs still need to think and defend against a looming problem, i.e. how to enhance their overall competitiveness in order to face current and future more stringent business environment. This dissertation is issued based upon 1) my personal practical and consulting experiences at Taiwan’s SMEs in China, 2) continuous observation about the internal and external business environment faced by Taiwan’s SMEs in China, 3) the learning methodology and results of EMBA course, 4) deliberation upon the implementation of Business Process Reengineering (BPR) theory at medium to large scale international and local companies. And according to my practical experience and many years of observation in China, I have summarized my research results from four dimensions as follows: 1. By way of SWOT analysis, it is found that the implementation of BPR theory is indeed able to help enhance overall competitiveness of Taiwan’s SMEs in China. 2. Due to cultural and national difference, there is high difference existing between western multinational and Taiwan’s companies in the implementation of BPR theory. 3. Due to economic scale difference, there is high difference existing between large and small to medium companies in the implementation of BPR theory. 4. Even for the SMEs as a whole, there is still high difference existing in implementing the BPR theory among different small to medium sized companies, which are due to the difference in the quality and style of management, communication and execution effectiveness of the organization, and corporate culture and industry characteristics of the company itself, etc. Through different case study analysis, the paper is intended to modify the current BPR theory applied at large scale western and Taiwan companies, and help to establish a concrete proposal to benefit different Taiwan’s SMEs in China. Finally, I sincerely hope that the paper could give Taiwan’s SMEs in China a practical reference guide and help them enhance their overall competitiveness in the future.

雖日資企業與台湾經濟持有深遠的關係，且日資企業面臨著最大的問題是人力資源管理相關議題，然目前台灣國内也少有考量到其背後的因素，從社會價值觀念、同事之間的互動、自我效能等多方面的議題進行研究。 　　在台日資企業之中有社會文化價值、組織文化、思考行為方式等不同的台灣人與日本人一起工作，因此，在各種局面將會引起衝突。再加上，因為在台日資企業的勞資關係不夠健全，且人事勞務方面比起日本國內企業，在台日資企業之間的互動相當少，所以各企業的日本籍雇主面臨問題時依自己的策略及資源試圖解決其問題，但是大部分雇主沒有達到理想的結果。現在在台日資企業所需要的是，要在台灣建立良好的勞資關係以進行事業活動。這時必需考量到如何訂定並運用勞資互動的規則。 　　本研究為探討在台日資企業主管的領導風格對於勞資互動規則的影響，以「領導風格」與「勞資互動規則」的觀點為主，利用文獻釐清問題，以在台日資企業的日籍領導者及高階主管為對象，進行問卷與訪談調查，而深入了解在台日資企業的相關議題。本案針對共計330個單位發出340份問卷，回收有效問卷共計60份，有效問卷回收率17.6％。本研究勞資互動規則包含對人的「選」、「用」、「育」、「晉」、「留」等五大分類及禁止員工言行相關規則，問項總共十九項。 　　本研究的主要發現為： 一、日籍主管對『性別分工』與『最低服務年限』之外的其他勞資互動規則認知，皆集中於「非常重要」或「重要」。 二、本研究對象之日籍領導者及高階主管的領導風格，雖然對於大部分勞資互動規則的認知「有顯著的影響」或「有一定程度的影響」，但是發現其他有部分勞資互動規則「幾乎沒有受到其領導風格的影響」。 三、填寫者企業之大部分勞資互動規則之情況為「沒有顯性規則而僅有內隱規則」。 四、本研究對象之日籍領導者及高階主管的領導風格，雖然對於部分勞資互動規則（績效考核、調薪基準、始業訓練、在職訓練、升遷標準、性別分工）的實際情況有影響，但是發現與文獻及一般的想法較為歧異，就上述六項之外的其他勞資互動規則而言，其實際情況受到領導風格的影響力相當小。

過去對影響品牌個性因素的探討已相當完備，但卻少有從組織領導人個性及組織文化的角度來探討其對品牌個性的影響。企業文化是影響組織成員價值觀與決策的重要因素，因此成員塑造品牌個性時可能受到企業文化的影響；此外過去對品牌個性的衡量多以量表得知消費者的感受，僅能進行橫斷面研究，但透過廣告可據以進行長期縱斷面的分析得知品牌個性的發展脈絡，且廣告是傳遞品牌個性的重要媒介，因此本研究從廣告的角度切入來衡量品牌個性，再探討領導人個性、企業文化與品牌個性之關聯。 本研究採用內容分析法，針對國內四家企業：義美、金車、大同與巨大，縱括自1967至2008年的212篇，關於企業領導人個性與企業文化的報紙與雜誌報導進行研究，從中分析企業領導人個性與企業文化；此外對509則企業的電視與平面廣告進行分析，資料橫跨1981至2009年，分析廣告中的品牌個性，最後觀察各變數的趨勢變化輔以過去相關文獻支持，探討變數間可能之關聯性，結果發現如下： 1. 四位企業領導人之個性，均以「嚴謹性」為最突出，其他特質彼此有差異。 2. 四家企業文化所重視的價值觀差異： (1) 企業文化的「社會責任」及「表現績效」與公司的國際化程度有關 (2) 企業文化的「卓越創新」及「甘苦與共」與公司的創立年代有關 3. 四家企業的品牌個性，多集中於「有能力」、「真誠」與「興奮」，少出現在「雅緻」、「粗獷」與「平和」三個構面。 4. 領導人個性、企業文化與品牌個性，部分具有關聯性： (1) 領導人個性的「正直誠信」、企業文化的「正直誠信」與品牌個性的「真誠」有正向關係。 (2) 領導人個性的「開放性學習」、企業文化的「卓越創新」與品牌個性的「興奮」有正向關係。 (3) 領導人個性的「可信度」、企業文化的「科學求真」，與品牌個性的「有能力」有正向關係。 (4) 領導人個性的「權力需求」與企業文化的「團隊精神」有負向關係。 / Although a considerable amount of research discussed the factors affecting brand personality, there was limited research that focused on how a corporate leader’s personality and corporate culture affects brand personality. Corporate culture significantly influences employee values and decision-making. Likewise, brand personality may also be strongly influenced by corporate culture. In the past, most studies utilized consumer questionnaires to measure brand personality, but such a method only retrieves data at the present moment. Nevertheless, brand personality data may be acquired through analyzing the historical development of advertisements, which is a key media communication tool. Hence, this study investigates advertisements to measure brand personality and discusses the relationship between a corporate leader's personality, corporate culture, and brand personality. The chosen method of study is content analysis and the data sources are composed of 212 newspaper and magazine articles from the year 1967 to 2008 about corporate leadership personality and corporate culture. Four companies including I-MEI Food Co., King Car Food Industrial Co., Tatung Co., and Giant Bicycle Inc. were selected for study. In addition, the study also collected 509 related advertisements of these four companies ranging from 1981 to 2009. Through observing variable trends and referencing previous supporting research, this study attempts to find the relationship between these variables. The research results are listed below: 1. The most outstanding personality among the four chosen corporate leaders is “conscientiousness”, however, other attributes differ amongst them. 2. There is difference of corporate culture among these four companies: (1) There is a strong relationship between a corporate culture’s “social responsibility” dimension, “performance-orientation” dimension, and the company’s degree of internationalization. (2) There is a relationship between the corporate culture’s “excellence & innovation” dimension, “cohesiveness” dimension, and the year in which the company was founded. 3. The four companies’ brand personalities tend to focus more on “competence”, “sincerity”, and “excitement” dimensions and less on “sophistication”, “ruggedness”, and “peacefulness” dimensions. 4. There is relationship between the corporate leader’s personality, corporate culture, and brand personality. (1) There is a positive relationship between the “personal integrity” dimension of a corporate leader’s personality, “integrity” dimension of corporate culture, and “sincerity” dimension of brand personality. (2) There is a positive relationship between the “openness to experience” dimension of a corporate leader’s personality, “excellence & innovation” dimension of corporate culture, and “excitement” dimension of brand personality. (3) There is a positive relationship between the “dependability” dimension of a corporate leader’s personality, “scientific proof” dimension of corporate culture, and “competence” dimension of brand personality. (4) There is a negative relationship between the “need for power” dimension of a corporate leader’s personality and “teamwork spirit” dimension of corporate culture.

透過知識管理幫助智慧資本之衡量、管理已成為企業不容忽略的管理議題。學者專家建議良好的企業文化是成功推行知識管理的關鍵要素，而企業文化也顯著影響組織效能。因此，企業文化、知識管理、智慧資本與企業績效之關係即為重要的實證議題。本論文主要以國內上市櫃公司為研究對象，採用問卷調查方式，以較完整的架構探討企業文化類型、知識管理類型、智慧資本與財務績效相互間的關聯性。 　　本研究發現企業文化與知識管理間存在顯著的關聯性，且企業文化類型與知識管理類型，分別對智慧資本各構面及其組成要素的重要程度有顯著的影響。主要實證結果顯示企業文化類型越強烈鮮明，越重視人力資源發展、創新與市場競爭的企業，則知識管理程度相對的越高，且同時重視資訊科技運用與鼓勵組織內成員間知識的交流和衝擊。高效率支持型企業文化相較於低創新官僚型企業文化，更重視人力資本、創新資本以及流程資本組成要素。 　　彈性式高度知識管理類型相較於其他知識管理類型，在員工專業與自主、創新管理、流程成果以及顧客滿意與忠誠等資本智慧資本組成要素上的重視程度上明顯較高。彈性式高度知識管理類型相較於控制式低度知識管理類型，在人力資本、創新資本、流程資本之各項組成要素以及顧客投資與成果等顧客資本組成要素等的重視程度上明顯較高。人性化中度知識管理類型相較於控制式低度知識管理類型，在員工專業與自主等人力資本組成要素與創新資本各項組成要素的重視程度上明顯較高。 　　研究結果亦顯示企業文化及人力資本、創新資本均與財務績效有顯著的關聯性。本研究結果所發現企業文化、知識管理、智慧資本以及財務績效四者間的關係，隱喻企業文化是企業推行知識管理及提昇經營效能的關鍵，亦即企業在推行知識管理前應先檢視本身的企業文化。此外，揭露具認知重要性之智慧資本各構面衡量指標似有助於傳遞企業隱藏價值給投資人。 / Measuring and managing intellectual capital through knowledge management (KM) has been perceived the most important issue in knowledge-intensive companies. It has been suggested that a supportive corporate culture cornerstones not only a successful implementation of KM system but also the effectiveness of an organization. It is essential therefore to enhance our knowledge in interrelationships among corporate culture, KM, intellectual capital and operating performance. Using a sample of firms listed in TSE and OTC and a questionnaire as research tool, this thesis explores the typologies of corporate culture and KM, and their impacts on intellectual capital and financial performance. 　　The empirical evidence indicates that the attributes of corporate culture are significantly associated with the attributes of KM activities. Both corporate culture and KM shed significant impacts on cognitive importance of intellectual capitals. Firms with distinct corporate culture, placing more foci on human resource development, innovation and market competition tend to have more intensive knowledge management activities, information technology utilization, and exchange and lash of knowledge between the members of the organization. Compared to firms with low innovative-bureaucratic culture, firms with high effective-supportive culture concentrate more on all aspects related to human capital and innovation capital. 　　Compared to other firms in the sample, firms with high flexibility-high degree of knowledge management activities focus more on human capital, innovation capital, and process capital. Compared to firms with high control-low degree knowledge management activities, companies characterized with humanistic-medium degree knowledge management activities emphasize more on innovation capital. 　　The findings also show that both corporate culture attributes and components of human capital and innovation capital are significantly associated with financial performance. The results thus suggest that corporate culture is important to company success in implementing knowledge management system and business performance. It implies that companies may need to nurture a more supportive corporate culture prior to implementing a knowledge management system. The intellectual capital indicators suggested in the study may also be helpful in disclosing the hidden value of the firm to their investors.

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本論文在探討多國籍企業知識分享的機制及企業內部環境對知識分享的影響，以個案研究的方法針對美商3M與德商Degussa兩個大型的跨國企業進行訪談。從研究中發現，企業內知識分享的平台、企業文化、駐外經理、激勵制度以及處理衝突的機制等等皆會影響企業內知識分享工作的成效。 在高度競爭的全球化市場，如何創造差異化以及強化核心競爭力是現今企業非常迫切的課題。二十一世紀的產業競爭已從成本、產品導向轉變為服務與知識的競爭。 本研究的中心議題──建立有利於知識分享的機制及企業環境，是一個值得企業深思與努力的課題。筆者從研究中發現，一企業若能努力做好下列建議的工作，必可在知識分享工作中獲得較佳的成效。 一、建立完善的知識分享平台以提昇知識分享的效率。 二、增進員工之間的交流，人際網絡的建立，有助於內隱知識的分享。 三、致力提高員工的向心力，打造公司同仁共同認同的企業文化，企業價 值。 四、建立公平的績效評估制度以避免員工間潛在的衝突並建立解決衝突的 機制。 五、在適當，適時鼓勵員工在知識分享上的貢獻並將此貢獻與績效考核相 連結。 六、鼓勵及創造不同國家員工之交流。外商公司當地化，尊重並培養當地 人才。 七、適任的知識統籌員發揮知識中心(hub) 的功能，強化企業內部知識的 流通。 八、適當的競賽有助於知識分享。鼓勵良性的競爭並強化最佳實務及經驗 在公司內部交流及被善用，建立典範，培養學習型組織。

長期以來，台灣營建產業處於低度發展劣勢，廠商規模、技術、管理能力嚴重落後於國際廠商，尤其自台灣加入世界貿易組織後，更面臨國內市場對外開放競爭的挑戰。本研究意在探討台灣營建產業領導廠商（個案公司）因應變局挑戰的策略思維，變革的內容、過程與績效。 個案公司面臨產業變局，於2000年由企業領導人發動企業文化重塑，標舉企業經營新價值，重行定位企業走向。經由策略再思維，採用選擇與集中策略，選定系統整合工程、一般建築市場、高科技廠房，為三大核心目標事業領域，並以系統整合、風險管理、fast-track為其未來發展之策略性能耐。 為達成經營變革策略目標，個案公司推動以績效管理模式為主軸之企業流程再造，涵蓋目標管理、組織重整、引進企業資源規劃（ERP）以利工程規劃管理、預算管制、重建人力資訊系統等。致力於管理控制面之營運效率改善。其變革管理作為，確實已取得近程財務績效優勢，領先業界。 個案研究之主要發現為：缺乏變革管理經驗的企業，初期嘗試推動組織變革，傾向於採用「基本策略」變革為主要取向；在習於服從權威的組織環境中，領導者的視野與意志貫徹，為企業進行組織變革的關鍵成功因素；成功的組織變革需要涵蓋全面，藉由系統化的策略思維，將各項變革作為加以互相連結；客觀、全面、正確而深入地檢視與診斷組織既有問題，是有效達成組織變革的必要手段；企業面對惡質化的市場競爭，需透過策略再思維重新定義經營領域，以提升經營效能；封閉產業廠商面臨產業環境國際化變局，需進行涵蓋較多層面的組織變革，以因應變局挑戰；對於採取「基本策略」變革而言，推動既深且廣、符合策略目標的企業流程再造，為達成變革目標的關鍵；明確、與變革策略相結合的績效管理，是推動「基本策略」變革的有效工具。 / For decades, the construction industry of Taiwan has undergone its underdevelopment, with its scale, technologies and managerial capabilities backward to the average of worldwide competitors. Such competition posture has turned severer as the local construction market opened to global competition since Taiwan entered WTO. This research studies the strategic thinking, contents, the process and performances of organizational changes initiated by a leading company (“The Company”) of Taiwan construction industry while facing the harsh impact on business environmental changes. Reacting to industrial changes, in year 2000, CEO of The Company initiated to re-mold its corporate culture, to advocate new corporate values and to re-define business approaches. To execute rethinking approach of change management, The Company adopted the strategy of “selection & focus” to target on system integration of infrastructures, buildings and hi-tech factories as core business, with strategic competences of SI, risk management and fast-track skills to be cultivated. To achieve strategic objectives, The Company facilitated business process reengineering, which centered on performance management mode and process reengineering, including management by objectives, organizational restructuring, adopting ERP for engineering planning & management, budget control and reestablishment of information system of human resource management, for the enhancing of operational efficiency. Such managerial effort has led The Company to financially outperform local competitors for the latest three years. What this research reveals can be an inspiration to business execution. The overall commitment of the corporate is essential to the success of an organizational change since the change requires the comprehensive coverage. The leader’s vision and perseverance are critical to the fulfillment of organizational changes. It is pivotal to facilitate such changes with systematic strategic thinking. The subjective, comprehensive, extensive and precise survey and diagnosis on the existing problems of an organization is necessary to effectively reach the objectives of organizational changes. To set out suitable competition strategies in accordance with environmental factors and organizational conditions is indispensable to enhance business effectiveness. The performance management which aligns with strategic objectives is the important means to execute the organizational change.

國內企業在行銷活動上時常展現積極的作為，因為行銷活動往往和利潤有關，在生產面上較少系統化推動安全管理，始終想得多、做得少，對於建立安全管理機制亦無法如推動行銷活動般積極；反觀有的企業卻能夠兼顧安全與營業利潤，持續成長壯大；推究原因，影響因素有很多，但重點關鍵在於是否充分認識安全文化，並掌握推動安全管理文化的進程及方法。 企業文化是企業成功的關鍵因素(Key Success Factor) ，但是非常抽象、含糊，難以定義。而建立企業文化相較於擬定營運計畫或行銷計畫更加困難，因為營業利潤具有量化數字而企業文化較難量化，因此常被企業經營者忽略；企業文化始終無法有效建立。 綜合以上，有鑑於國內企業對建立安全文化的方法較為陌生，但是對於行銷方法卻運用嫻熟，本研究運用企業管理者所熟知的行銷策略架構，以內部行銷的角度歸納企業在不同的安全文化階段可執行的實務方法，協助管理者有效地與員工進行價值交換，塑造企業安全管理文化。 本研究擬以邱志聖教授著作之策略行銷分析 (2006) 一書中所探討的內隱交易成本作為組織內部行銷策略之基礎，配合 Ahmed & Rafiq 二位學者所著內部行銷 (2002) 一書為輔，結合杜邦公司二百年來的安全管理實務作為個案分析，以了解、評估及探索在不同的安全文化階段下，企業可以採取哪些內部行銷方法促使員工改變觀念與行為，並驗證不同的安全文化階段所使用之內部行銷策略也將不同。 本研究結合專家訪談及問卷調查進行實證研究，研究發現如下：『利用內部行銷策略可以提升員工對於安全文化的認識，減少個人對不安全行為的僥倖心理，進而融入企業安全文化，展現安全行為。』