美國對華政策長久以來影響我國國家安全與生存發展利益甚鉅，相關政策密切牽動著美中、美臺、美中臺關係，以及臺海兩岸安全情勢之走向。小布希政府上臺後，其具有單邊主義與新保守主義的強硬風格，高度強調美國國家利益至上與美國權力和實力之重要性，積極維護與確保美國霸權地位的穩固。小布希從競選總統活動開始，就將中共定調為戰略競爭者，尤其是具有新保守主義色彩的副總統錢尼、國防部長倫斯斐、副國防部長伍夫維茨等安全決策核心與相關重要幕僚的結合，在新政府執政後迅即形塑出以亞太地區為重點的安全政策，不顧國際反對退出「反彈道飛彈條約」，加速興建「全國飛彈防禦系統」，將中共列入核武打擊名單，戰略競爭目標直指崛起中之中國大陸，並且加大對於中共的防範與戰略圍堵，與前朝柯林頓政府發展美中建設性戰略夥伴關係之路線迥然不同。 小布希政府對臺政策，上臺之初即對臺出售歷來最大筆之軍售案，表示不計代價協助臺灣防衛言論，給予臺灣總統過境規格提升，同意臺灣國防部長在美臺斷交後首次訪美，視臺灣為「主要非北約盟邦」，加強雙邊軍售諮商與軍事交流，以及支持臺灣以觀察員身分加入「世界衛生組織大會」等友好作為，被視為是尼克森政府以來，對臺灣最為友好的美國總統。惟臺北一連串制憲、正名、防禦性公投、終止國統會、入聯公投等傾向臺灣獨立的政策，加以中共施壓華府處理臺灣議題等情，形成了所謂美國與中共共同抑制臺獨的默契。小布希第二任期開始，新現實主義觀點的國務卿萊斯主導調整對中政策，展現務實與建設性的作法，與中共進行接觸、對話、交往，走向外交、安全與經貿等議題的諮商、談判與合作，美中關係趨向穩定發展。在此美中臺三邊關係之變動下，臺灣的偏鋒路線，致使美臺友好信任關係產生質變且步入不穩與惡化，臺灣與中共的關係更加敵對，惟美國與中共之間因諸多現實利益因素傾向合作，臺灣令美國意外之舉措頻傳，加強了美中對於防阻與抑制臺獨之共識。 本文研究之重點，在於觀察小布希政府八年期間以新保守主義與新現實主義觀點下的對華政策，其發展走向、聯結與關鍵之因素。包括美國對於中共安全、外交政策與戰略部署，國際反恐與北韓核武問題競衡，雙邊經貿摩擦與匯率爭議等面向，綜合性分析美國對中共政策之本質與特色。在美臺關係上回顧臺灣的傾獨言行活動，瞭解美國在臺海的利益與政策立場，以及如何回應與反制臺灣領導人的舉措。最後歸納分析新保守主義人士與新現實主義人士，彼等對於美國對華政策關注焦點，決策優勢與限制因素，影響時間長短與消長變化，轉折原因與關鍵為何，尋求適切之說明與解釋。

會計保守性為盈餘品質特性之一，其已存在好幾個世紀，且有證據顯示在過去三十年間有增加的趨勢，對於會計實務影響深遠。會計保守性會造成資產的帳面價值被低估，但卻提高會計盈餘品質。 本研究探討會計保守程度與財務困難機率之關係、機構投資人對於公司之持股與會計保守性之關係以及財務困難機率與機構投資人持股之關係。實證結果發現：會計保守程度較高之公司其財務危機機率較低，顯示會計保守程度較高之公司其財務體質較佳；公司財務困難機率愈低，則機構投資人持股愈多；而會計保守程度對於機構投資人之持股行為亦有顯著之影響。 / Conservatism is an attribute of accounting earnings, which has been present in accounting practice for centuries and appears to be more popular in the last 30 years. It persistently understates the book value of net assets while increases earnings quality. The influence of conservatism on accounting is significant. This study examines the relations among accounting conservatism, financial distress, and institutional holding. The findings indicate that the higher the accounting conservatism the lower the financial distress probability, the lower the financial distress probability the more the institutional holding, and the accounting conservatism has also significant effect on institutional holding.

本研究之目的在於探討公司治理機制對盈餘保守性之影響。在經營權及所有權分離的情況下，代理問題因此而生，公司適當的採用保守原則可以緩和代理成本的問題。同樣的，公司治理機制之強弱與治理風險的高低也與代理成本息息相關，因此，本研究藉由檢視盈餘對訊息反映之不對稱性與公司治理機制間之關係，以探討治理機制是否會影響公司盈餘之保守性，本研究亦探討近年來我國整體外在訴訟環境之轉變，對於公司盈餘保守性之影響。 本研究結果顯示，我國公司盈餘之保守性隨著外部法律環境漸趨嚴格，而日益增高。在先天治理風險較高的情況下，例如：董監質押比率、大股東持股比率愈高，公司盈餘之保守程度愈高。另一方面，董事及經理人整體權益誘因較高的情況下，盈餘保守程度較低。在外部治理機制方面，機構投資人持股愈高，盈餘偏向不保守；負債比率較高之公司，其盈餘則偏向保守。在董事會治理機制對盈餘保守性之影響方面，除董事會規模愈大，盈餘愈趨保守外，監察人規模及獨立董監對盈餘保守性之影響並不顯著。 整體而言，我國公司運用保守原則來緩和代理問題的情況確實存在。但我國公司治理機制對盈餘保守性之影響，可能主要來自於先天治理風險之差異，後天治理機制之影響效果則尚不顯著。 / Past research shows that accounting conservatism produces earnings that reflect bad news faster than good news. This study investigates the role of accounting conservatism in corporate governance. More specifically, we use several variables, including board and ownership structures, outside shareholders and independent director and supervisor, to assess a company’s characteristics in corporate governance. Our results show that the sensitivity of earnings to bad news is significantly higher (lower) for strong (weak) governance risk firms and the asymmetric timeliness of earnings is significantly higher for the sample firms in recent year. More specifically, we find that (i) the number of board directors, the percentage of outside directors’ shareholdings and the pledge rate of directors’ shareholdings are positively related to conservatism, and (ii) the percentage of institutional ownership is negatively related to conservatism. There is no evidence to support that a company’s independent directors and supervisors can improve the conservatism in its earnings. Our results hold after controlling for firm size, growth opportunities, industry, and audit quality. Overall, our results are consistent with the notion in Watts (2003) that accounting conservatism plays a role in corporate governance.

在臺灣，近幾年同性婚姻與多元成家的議題持續熱議，而在更之前關於優生保健法中墮胎條文的修法爭議亦是持續不斷。無論是反對同性婚姻或是反對墮胎的陣營絕大多數都是宗教團體，宗教似乎一直與「保守」這個詞聯想在一起，本文即探討宗教與保守之間的關係。 本文的研究方法是以世界價值觀調查（World Values Survey; WVS）2006年與2012年臺灣所執行調查的資料做統計上的分析，檢視宗教信仰與保守態度之間的關係。談論到保守主義時，性別平等、墮胎、同性戀這三個議題常被提出來討論，本文將此三個議題作為主要的研究重點，探討臺灣宗教信徒對三個議題的態度為何？偏自由或偏保守？宗教信仰者是否比無宗教信仰者更保守？統計分析以外，並且進一步以文獻分析方式探討臺灣在這些議題上的進展，整理出政府與民間倡議團體（包括宗教團體）的政策與立場方針，以及宗教在面臨到性別平等、墮胎、同性戀的議題時，有什麼回應？試圖探討宗教信徒身處在何種社會環境背景下，能否與他們的態度做一對照。 「有宗教信仰者比無宗教信仰者保守」，本文的研究並沒有能夠完全證實這點。但可以確定的是，不同的宗教信仰對議題的保守程度不一，在某些情形中，有宗教信仰者不一定比無宗教信仰者更為保守。不過大體上，虔誠度愈高的人愈傾向保守。此外，社會環境上的變化，會影響宗教對經典或教義的詮釋，而信仰者也可能產生態度上的變化。 從本文的研究來看，臺灣在多元宗教信仰的脈絡之下，不同的宗教對於議題的保守程度不一；並且宗教道德會影響信仰者的保守態度，宗教信仰愈虔誠的人愈保守。 / In Taiwan, there has been a hot debate on same-sex marriage and diverse family formation in recent years. Before then, there also have been many discussions about the controversy of Genetic Health Law. Most of religion groups side against homosexuality and abortion. Religion often seems to be associated with conservatism. This research attempts to discuss the relationship between religion and conservatism in Taiwan in 21th century. This research uses the data of World Values Survey, which was implemented in Taiwan in 2006 and 2012, and do a statistical analyze on religion and conservative attitude. When it comes to conservatism, the three issues: gender equality, abortion, and homosexuality are usually mentioned. This research is centered on these three issues, trying to observe religious people’s attitudes toward the three issues. Would there attitudes tend to be liberal or conservative? Are religious people more conservative than non-believers? Besides to statistical analysis, this research also analyses the development of the three issues, the policy or standpoint of government and advocacy groups, and religion’s response to those issues, trying to discusses the social background and surroundings that religious people live upon and compare to their attitudes. This research could not confirm that religious people are more conservative than non-believers. However, this research indicates that the level of conservative attitude vary with different religions. In some cases, religious people are not more conservative than non-believers. But generally speaking, people with higher religiosity tend to be more conservative. In addition, the changes of society would influence religion’s interpretation of classics or doctrines, and believers may change their attitudes. This research indicates that in the context of multiple religions in Taiwan, religious people’s attitudes toward those issues vary with different religions. Also, religion morality would influence believers’ conservative attitudes, and people with higher religiosity tend to be more conservative.

京都大学 / 0048 / 新制・課程博士 / 博士(人間・環境学) / 甲第22541号 / 人博第944号 / 新制||人||224(附属図書館) / 2019||人博||944(吉田南総合図書館) / 京都大学大学院人間・環境学研究科共生文明学専攻 / (主査)教授 大川 勇, 教授 細見 和之, 教授 那須 耕介 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DGAM

被譽為「中國最后的儒家」的梁漱溟先生，其一所努力的志業是結合知識建構、德行修養、外緣事功三者而密不可分的，然而時人談論梁氏，卻往往偏於其一而忽略其二，未能掌握梁氏對儒家內聖外王理想的實踐精神，本文研究目的旨在探討梁漱溟先生所建構的文化理論，其內涵、意義與影響，并檢視其落實在社會文化改造運動－－鄉村建設上實踐的情形，從而彰顯梁氏踐履篤實的古典儒家精神，并試圖為處於傳統與現代十字路口的中國知識分子尋找定位。文凡五章，約八萬言，各章大要如下： 第一章：緒論。說明研究動機及旨趣，并陳述研究之步驟與論述之程序。末并介紹中西學界已有的研究成果。 第二章：梁漱溟的生平及著作。本章從梁漱溟的家世與所受教育明其學問與個性之由來；從其早年思想的轉變歷程，明其關懷傳統、發揚儒家學說之故；從其政治生涯以烘托其救國熱忱與不屈之風骨，最后介紹其四本重要著作。 第三章：梁漱溟的文化觀。首明其文化觀產生的時代背景。次論其文化觀的哲學基點；進而探討其對東西文化的比較；末談其對傳統中國文化的解構。 第四章；梁漱溟的文化致用論－－鄉村建設。首明其為重實踐不空談的「行動中人」；次論其鄉村建設的目的與理論。末通盤介紹其鄉村建設事業的情況。 第五章：結論。就梁漱溟是否為「文化保守主義」者析論，并重新檢討梁氏事功的成敗，最后予其應有的時代意義與歷史評價。

艾得蒙•柏克（EDMUD BURKE, 1729-1897）是闡釋保守主義哲學的思想家。其保守主 義思與英國憲政傳統有密切的關連，本文即由柏克維護英國憲政傳統此一觀點來採討 柏克的保守主義。全文分五章十四節以及前言、結論和附錄，共約八萬左右。 本文第章第二章分別敘述柏克的生平及十八世紀下半葉英國憲政的危機，屬本文之背 景，則適值喬治三世擴張王權，以及英國國內激進主義的萌發和成長，柏克的保守主 義即由此種背景產生。 本文第三章至第五章分別為「政黨理論」、「實質代議說」及「古憲法說」，探討柏 克自一七六○年代至一七九○年代對英國憲政傳統的維護。柏克的政黨說係與喬治三 世個人統治的對抗，其目的是建立政黨政府，恢復內閣制度。而實質代議說則針對英 國國內激進的代議理論而發，柏克反對議會改革，極力維護既有的選舉制度。至於古 憲法說則為對英國習慣法傳統的再闡釋，以維護被法國大革命衝擊的英國憲政體制， 並以此為批判激進主義的依據。

當企業的經營面臨不確定的情況時，使用穩健原則固然是可靠的，但是公司如果過度的使用穩健原則來操縱財務報表，將使資產和盈餘嚴重低估和扭曲，因此反而會降低財務報表的可靠性以及攸關性。公司的財務報表是財務分析師預測的來源之一，故當公司的盈餘由於受到管理當局對會計保守程度之操縱而有較大波動幅度時，若分析師相信公司當期盈餘是對未來盈餘的無偏誤預測指標，則財務分析師將會被誤導。因此，公司的會計保守程度對分析師盈餘預測的誤差和不同分析師間對盈餘預測意見不一致之程度應該有重大的影響。 　　本文以民國90年至94年之上市公司為研究對象，經由迴歸模型來分析公司會計保守性與分析師盈餘預測誤差與盈餘預測分歧程度間之關係，以檢視財務分析師是否能察覺保守性會計對公司盈餘的影響而反映於其盈餘預測中。結果發現會計保守性對分析師盈餘預測屬性均有正向影響，表示財務分析師在預測公司未來盈餘時會對管理當局所選擇的會計保守程度加以評估，並考量管理當局利用會計保守性進行盈餘管理的情形，進而影響其對公司未來盈餘的預測。 / Management may overuse accounting conservatism to manage the financial statements and undervalue assets and earnings and reduce the reliability and relevance of financial statements though conservatism is an increasing trend in accounting practice. The conservative information may lead analysts to biased forecast when a company’s earning has high volatility. Consequently, the extent of accounting conservatism should have significant effect on the analysts’ earnings forecast errors and forecast dispersion. This study examines the relationship of accounting conservatism and analysts’ annual earnings forecast errors and forecast dispersion by using a sample of listed firms in Taiwan. The results show that accounting conservatism has a positive relationship with the analyst earnings forecast errors and forecast dispersion. It implies that financial analysts may evaluate the extent of accounting conservatism and make adjustment in earnings forecast.

Three essays are comprised in this dissertation to examine how institution and regulation frameworks affect the quality of financial reporting by banks. The empirical investigation on whether some governance mechanisms provide incentives for banks to report high quality financial information can have policy implications regarding bank regulation. Financial reporting quality is measured either by the level of earnings management or the extent of reporting conservatism. Using these two types of proxies for financial reporting quality, we examine whether reporting quality is affected by the legal protection on investors, bank supervision/regulation practices, or securities market governance mechanisms. In the first essay, we examine international differences in bank earnings management around the world. Following Leuz et al. (2003), we argue that bank earnings management is closely linked to private benefits of insiders. As a result, bank earnings management should be negatively related to institutional factors such as legal protection on investors and bank supervision policies that encourage market discipline on banks. Consistent with this prediction, we provide evidence that earnings management is less pervasive for banks in countries where investors are better protected and where supervision policies strongly encourage private-sector monitoring on banks. We also show that the legal protection mechanisms have stronger effects on curbing activities of earnings discretion, but bank supervision policies that encourage private-sector monitoring are better at limiting income smoothing activities. Our results also suggest that stringent capital requirement or strong government supervisions are less effective in reducing earnings activities of banks. In the second essay, we document that banks, especially those that are publicly traded, are conservative in their financial reporting. In particular, banks are conservative in reporting earnings changes and they incorporate more loan loss provisions when their operating cash flows decrease or when the amount of their problem loans increases. Banks also charge off more problem loans when their loan loss provisions increase. Our cross-country comparison shows that conservative financial reporting is more pronounced in countries where supervisors are empowered to take adequate actions against banks or where bank supervisory policies to encourage private-sector monitoring are more prevalent than in countries where there is less supervision or where there is less private-sector monitoring. In the third essay, we further investigate whether securities market governance explain the international differences of reporting conservatism across listing status of banks. Our results indicate that, after controlling for banking industry regulations, securities market governance has incremental effects on the reporting conservatism by public banks. The conservative reporting by public banks is stronger in countries where securities regulators are more empowered to intervene in banks for violations to securities laws. Furthermore, the stronger conservatism for public banks relative to private banks is widespread in countries with more developed bond market. The evidence suggests that public banks practice more conservative reporting than their private counterparts when debt contracting mechanisms function well.

京都大学 / 0048 / 新制・課程博士 / 博士(人間・環境学) / 甲第18370号 / 人博第683号 / 新制||人||163(附属図書館) / 25||人博||683(吉田南総合図書館) / 31228 / 京都大学大学院人間・環境学研究科共生文明学専攻 / (主査)教授 江田 憲治, 教授 小倉 紀蔵, 教授 岡 真理 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DFAM