中國自改革開放以來，財政體系歷經了幾次重大的變革，其中財政分權為一個重要的階段，並且也被認為是促進中國經濟快速發展的關鍵因素之一。但中央將權力下放給地方，是否對地方政府效率造成正面的效益，許多文獻對此議題有著兩面的看法。因此，本文的研究目的主要探討中國財政分權對地方政府效率的影響。 首先，本研究採用DEA衡量中國31個省市的地方政府效率，並以財政收入的自主性衡量財政分權程度。接著，利用中國的省級追蹤資料（panel data），以及Tobit迴歸模型來進行實證分析。其實證結果指出，財政地方分權和地方政府效率之間存在非線性的關係，意即存在一個財政分權的臨界值。而其他解釋變數方面，各省市人口密度和人均實質GDP對地方政府效率為顯著且正面的影響。此外，時間趨勢變數對地方政府效率存在著顯著且負向的效果。 / The purpose of this study is to investigate the effect of fiscal decentralization on the efficiency of local governments in China. Fisrst, this study uses the data envelopment analysis to weigh the efficiency of local governments in China, and takes revenue-autonomy to the variable of finance decentralization. Then, by using the panel data in 31 regions during the period of 1996-2008, this study adopts the Tobit model to analyze whether or not the fiscal decentralization provides a non-linear effect on the local government’s efficiency. The empirical result explain why past papers have inconstant conclusions to this problem and provides some important policy implications.

本研究以教育部「發展國際一流大學及頂尖研究中心計畫」為例，以全國164所大學院校為研究對象，採用其95學年度至97學年度中之資料，利用兩階段分析方法，第一階段利用資料包絡分析法，估計各大學院校在固定規模報酬、變動規模報酬與規模效率下之效率值；第二階段則採用Tobit迴歸模型，探討教育部提供之補助款與多項解釋變數對各大學院校辦學績效的影響如何。 研究結果顯示，就效率值方面來看，95年度之效率值相對最高，且有逐年遞減的情況，至97年度達最低值；另外，有獲得教育部「發展國際一流大學及頂尖研究中心計畫」之補助款的大學院校，其效率值相對於未獲得補助款之大學院校效率值高，表示計畫實施3年以來有一定的成果。 第二階段Tobit迴歸分析方面，顯示「發展國際一流大學及頂尖研究中心計畫」中有關國際一流大學部份之補助款對大學院校之辦學績效有正向的影響，補助款越多，可提升大學院校之辦學績效；然而，頂尖研究中心之補助款與大學院校辦學績效之間卻呈現負向關係，表示教育部此項補助款越多，將會降低大學院校辦學績效，或許政府應思考此項補助計畫之必要性，以避免造成不必要之浪費。

由績效觀點，品質(適質)與成本(適量)，在概念上是完全一致的。因此，績效的管理，應以品質與成本作為其目標達成與否的衡量標準。本研究以績效觀點來解決公司面臨到品質與成本的兩難的問題。隨著電子產品的功能多樣化，發熱問題卻接踵而來，發熱密度的不斷提昇，對於散熱設計的需求也越來越受到重視。本研究以電源轉換器為對象，其目前已設計完成且已通過美國UL安規認證，但因為其溫升及其變異很大，因此降低電源轉換器的溫升及其變異是一急需解決的問題，以期能找出穩健於不可控因子，使產品變異小且各零件溫升與損失均能降至最低的最適外部零件組合。透過了田口與實驗設計的方法規劃及進行實驗並收集數據。引用加權SN比(multi-response S/N ratio)的方法，分別透過(1)管制圖法及(2)資料包絡法的CCR保證領域法(指CCR-AR模型)來決定加權SN比的權數，以決定可控因子及其水準值。對矩陣實驗的數據利用MTS ( M a h a l o n o b I s － Taguchi System)來篩選研究問題中較重要的特性變數，再針對篩選結果中較重要的特性變數的數據分別利用(1)倒傳遞類神經網路結合資料包絡法及(2)資料包絡法結合主成份分析法兩種分析方法，得到外殼鑽孔形狀與矽膠片大小的最佳因子組合。由改善後的確認實驗結果得知，雖然平均溫升下降的程度不大，然而大部份量測點的溫升標準差都顯著變小了，因此本研究在降低該電源轉換器溫升變異的效果顯著。

1999年台灣發生九二一地震之後，中央政府為因應災後重建需要，制定「九二一震災暫行條例」，並依法設置「行政院九二一震災災後重建推動委員會」負責重建事項之協調、審核、決策、推動及監督。其次再將中央政府所收震災捐款設立「財團法人九二一震災重建基金會」，聘任政府相關單位代表與民間社會人士組成董監事會共同管理基金。 財團法人九二一震災重建基金會為一公設的財團法人（GONGO），成立之初主要功能仍是在配合政府施政，並未因面對地震應變而有所調整。然而2000年台灣進行50年來首次的政黨輪替，卻也意外地改變了基金會的組織型態，以「議題導向、主動規劃」成為基金會新的思考方向，並在此基礎之上展開策略規劃。 本文主要以「策略矩陣分析法」對於基金會所推動的住宅重建策略進行分析，並以政府所推動相對之住宅政策作為比較基準（benchmark），透過實務上的驗證分析，說明在一個創新的組織型態下，確實能更為有效地處理「公共」議題，同時為「公設財團法人」或是「行政法人」的角色找出新的價值與定位。 / Following Taiwan’s September 21 (921) Earthquake in 1999, the central government answered post-disaster reconstruction needs by drawing up the Temporary Statute for 921 Earthquake Reconstruction. On this basis it established the Executive Yuan 921 Earthquake Post-Disaster Recover Commission to address problems of co-ordination, policy approval and development, process advancement and overall supervision. In addition, it formed the 921 Earthquake Relief Foundation using donations received by the central government, while placing government representatives from applicable agencies as well as members of the public on a board of directors to manage the foundation’s funds. The 921 Earthquake Relief Foundation was a “government-organized non-governmental organization” (GONGO). Its main function at the time of its formation was to coordinate with the government in the implementation of policy, but it was not able to adjust its role in the face of new contingencies. In 2000, however, Taiwan’s first transfer of political power in fifty years unexpectedly reshaped the foundation. Its line of thinking became “issue-oriented and planning-proactive,” and on this basis it began to be involved in strategic development. This article uses strategic matrix analysis to investigate the residential reconstruction policy advanced by the foundation. With the corresponding residential policy advanced by the government as a benchmark, and using practical verification and analysis, it argues that an organization that has undergone change is indeed able to efficiently deal with “public” themes while at the same time seeking out new value and orientation in the role of a GONGO or the “administrative corporation.”

建設公司為典型的內需產業，隨著國內經濟的發展而變動。在民國80年後房地產市場因經濟與政治的動盪而一路下滑，陷入長期的衰退時期，因此政府採取許多利多措施以振作該產業的發展，而土地增值稅減半徵收政策就是其中一項振興措施。土地增值稅減半措施可以降低土地的交易成本，被房地產市場認為是利多消息，而國內研究多從投資人的觀點探討政策對股價的影響，未曾探討該政策對身為房地產市場供給者之建設公司經營效率的影響程度。 因此，本研究針對1998年至2003年的36家上市櫃建設公司，採用資料包絡分析法與大邊界法的概念，畫出單一包絡曲線以涵蓋整體樣本期間，求出所有樣本的效率值並分析其長期趨勢，以探討減半徵收政策對建設公司成本效率、配置效率與技術效率的影響。 實證結果顯示，政策實施後之純技術效率顯著大於政策實施後，而政策實施後之規模效率則顯著小於政策實施前；以Tobit迴歸分析顯示，政策實施對建設公司整體而言有提升配置效率與純技術效率的效果，但規模效率是下降的，表示建設公司尚未達到最適生產規模，仍有調整提振的空間。另外，就不同組織型態下的建設公司探討政策對其影響程度，若就上櫃建設公司與上市建設公司兩個子群體分別觀察，分析結果發現上櫃建設公司在政策實施前與實施後之成本效率、整體技術效率、純技術效率與規模效率皆顯著大於上市建設公司，且政策實施對上市建設公司之純技術效率有大幅度提升的效果，而Tobit迴歸分析亦顯示上櫃建設公司之經營效率較上市建設公司為佳。從有無集團背景著眼分析顯示非屬於集團企業之建設公司在政策實施前與實施後之成本效率、整體技術效率與純技術效率皆顯著大於屬於集團企業之建設公司，而Tobit迴歸分析亦顯示屬於集團企業之建設公司在整體技術效率方面不如非屬於集團企業之建設公司。 / Developers as the typical domestic demand industry change with development of the domestic economy. Because of turbulence of the economy and politics the real estate market fell into long-term decline after 1990. So the government took many favorite policies to improve the development of this industry, and the Land Value Increment Tax (LVIT) cut was one of those policies. The LVIT cut could reduce the transaction cost of the land, so it was thought a profitable policy to the real estate market. Most domestic researches are based on the investors’ view to test the impact of the policy on stock market, but not focus on the influence on the suppliers of real estate market, developers. In order to trace the trend of developers’ efficiency, this research employs data of 36 listed developers from 1998 to 2003 and applies Date Envelopment Analysis (DEA) to construct a grand frontier. Therefore, based on the trend of grand frontier this research could examine the impact of LIVT cut on developers` cost efficiency, allocation efficiency and technical efficiency. The major findings of this research as follows. The statistical results show that pure technical efficiency after the policy is statistically significant greater than that before the policy, and scale efficiency before the policy is statistically significant greater than that after the policy. The Tobit regression suggests that the implement of the LIVT cut could improve pure technical efficiency and allocation efficiency but drop scale efficiency. The finding suggests that developers have not yet reached the best scale and still have adjustment space. In addition, this research examines the impact of the policy on developers under different organization type. First, to divide developers into TSE and OTC. The analysis result shows that whether before the policy or after the policy cost efficiency, technical efficiency, pure technical efficiency and scale efficiency of OTC are statistically significant greater than that of TSE, and Tobit regression also shows that business efficiency of OTC is greater than that of TSE. Besides, from views of group background, the analysis result shows that whether before the policy or after the policy cost efficiency, technical efficiency, and pure technical efficiency of independent developers are statistically significant greater than that of group developers, and Tobit regression shows that technical efficiency of independent developers is statistically significant greater than that of group developers.

合庫與農銀的合併是國內首宗公股銀行的合併案，國內一些學者從銀行的的相關財務比率來探討本案是否有合併綜效。但是銀行的經營動能來自於分行，合併後分行是否能有效提升其經營績效，才是關係著合併綜效是否能持續發揮的關鍵。因此，本研究試圖比較兩家公股銀行合併後分行績效是否提升，來檢視合併的成果。 本研究係以合庫與農銀合併前後三年即民國92年至民國98年間的分行做為研究樣本，實證結果發現合併後分行的整體技術效率、純粹技術效率及規模技術效率均較合併前高，合庫端分行的整體技術效率、純粹技術效率及規模技術效率均較農銀端分行高，顯示合併確實有合併綜效效果。在各項影響分行經營績效的變數中，區域是影響分行經營績效的最主要因素，次要的影響變數是業務類型、城鄉、營業規模及壞帳率。 / The merger of Taiwan Corporative Bank (TCB) and Farmers Bank of China (FBC) was the first consolidation case of public owned banking industry in Taiwan. Many studies used financial ratios to analyze the consociation synergy of the merger.For banking industry, however, the branch offices' operatings are the major driving force for the bank. Therefore, the key factor to evaluate the success of the consolidation is to evaluate the performance change of branches after merger. This study tries to compare the branches performace change to evaluate the synergy effect of the consolidation on two public owned banks. The sample of the branches came from 3 years before and after TCB and FBC from 2003 to 2009. The study applies Data Enveloping Analysis (DEA) and grand frontier approaches to measure the trend of efficiency for overall technical efficiency(OTE), pure technical efficiency(PTE), and scale efficiency(SE). The empirical results reveal that the average OTE, PTE and SE of the branches after merger are higher than those of before merger, and the branches of TCB indicate better efficiencies than FBC, which implies that the consoliation indeed create a synergy effect. The branches location is the major factor that affect the efficiencies of the branches and other factors include the type of operating, city or rural area, the scale of the operating and the bad debt ratio.

近年來，「新公共管理」及「政府再造」已蔚為世界潮流，公共政策以民意為依歸，施政方向取決於民眾的滿意度，因此績效的衡量成為提升行政績效的基礎。我國自2002年始制定科技組織績效評鑑制度，作為各研究機構訂定評估作業之參考，對研究機構評估機制的重視可見一般。A法人為以國防科技研究發展為主的研究機構，自2014年轉型為行政法人，究竟其轉型前後其經營績效如何? 乃為本研究主要動機。 本研究以A法人所屬9個單位為績效評估的對象，運用資料包絡分析法評估各研究單位之間的相對效率，分別以專業計畫支出、服務支出、用人費用及資本支出作為投入變數；以計畫產值、營業收入、專利權等三項作為產出變數，探討行政法人化對A法人績效變動情形，以瞭解績效差異的原因，並提出改善績效之建議。 經過實證研究發現，A法人轉型後整體規模提升，究其原因主要為規模效率變動所導致；此外，相對無效率單位普遍有規模效率值較純技術效率值高的情形，顯示無效率單位應提高其純技術效率，才能提高其生產效率；再者，差額變數的分析顯示，無效率單位效率不佳的原因主要為資本支出投入資源太多，及計畫產值的產出太低，由於計畫產值涉及國防兵力整備計畫及年度預算編製等因素影響，較無法透過營運管理加以控制，因此相對無效率單位應優先考慮降低資本支出等投入資源。 / Along with the conception of "new public management" and "government reengineering" thrive around the world, every country starts to negotiate about public opinions. As important roles of satisfaction of the general public, the measurement of public policies performance has become the basis for enhancing administrative performance. We had formulated a performance appraisal system for scientific and technological organizations in 2002 as a reference for evaluating research assignments by research institutes. It means that evaluation mechanism for research institutes has become the global trend. This thesis examines the impact of administrative corporation on operating performance, not only evaluating the achievement rate of organization goal, but also promoting resource utilization efficiency. In order to evaluate the performance of the administrative corporation, this study uses data envelopment analysis to evaluate the relative efficiency among research institutes. Through the empirical result, the change of scale efficiency led to an increase in the size of the organization. Moreover, the scale efficiency is generally higher than the pure technical efficiency among relatively inefficient units. We found that inefficient units should increase pure technical efficiencies to improve their productivities. Eventually, we did confirm that there are too many resources invested in capital expenditures and output value is too low. Therefore, as output value is subject to the country budget, inefficiency units should give priority to reducing capital input to improve performance.

1980年代末以降，臺灣跨國婚姻數量大幅增加，新住民子女就學人口成長速度亦十分驚人，根據教育部統計，94-104學年度間，就讀國中小的新住民子女自60,258人增至207,733人，成為不可忽視的群體。如何全面而精確瞭解該群體的空間分布與特徵，乃是了解新住民子代教育相關議題的重要基礎，過往研究卻未對此有所掌握。本文使用內政部統計處社會經濟資料平臺所發布之103-105年全國行政區國民小學、國民中學統計，運用R語言與Quantum GIS地理資訊系統，進行空間統計分析與視覺化地圖繪製，更藉由階層式集群分析法將臺灣本島區分出不同的教育環境背景類型，並以疊圖將兩者相互對照分析，企圖回答新住民子代就學人口所在之處，以及該群體所處地區的學校教育特性之基本命題。 研究結果顯示，無論國小或國中教育階段，新住民子女學生絕對人口及族群人口比率的空間分布，皆具有地方歧異性，顯著呈現出不均質的樣態，主要的空間聚集區有北北桃地區（含新竹縣北部）、竹苗地區與雲嘉南地區。本文亦發現，人口聚集的鄉鎮市區內，學校教育環境背景差異甚巨。北北桃地區的國小教育環境背景類型屬於「都會型」或「都會人口密集型」，國中階段分屬「都會偏遠混合型」或「都會人口密集型」；竹苗地區與雲嘉南地區的國小教育環境背景類型，除了臺南市楠西區為「都會型」外，其餘一概為「偏遠型」鄉鎮；國中階段甚至呈現「都會偏遠混合型」、「高生師比混合型」、「顯著少數型」三種面貌。 最後，本文指出，新住民子女就學人口分布，超越人為的行政界線劃分，形成跨多重縣市疆界的顯著聚集熱區，不僅如此，該群體落腳區域的教育環境背景類型存在差異。未來，政府單位若要制訂或實施相關政策，應考量新住民就學人口的空間分布，以及分布地的教育環境背景特性據，以達到更好的資源配置與政策安排。

金融科技是當前歐美先進國家之潮流趨勢，由於資訊科技的進步，現今金融業者面對外在競爭者不再只侷限於傳統金融業者，新創科技業者也加入角逐金融服務這塊大餅，破壞式創新正在我國加速發酵中。金融科技新興商業模式的興起，涉及各個不同面向與關鍵成功因素，這些面向與關鍵因素之間的相對權重，乃是相關產業與政府部門值得深入探討的課題。 本研究旨在探討台灣金融科技關鍵因素之權重分析，藉由相關文獻的蒐集與彙整，建立層級架構，主層級架構包含四個面向：政府面向指標、業者面向指標、顧客面向指標、以及技術安全指標，藉由此四項指標整合出各項次層級之影響因素，透過層級分析法進行研究分析，整理出各項影響因素的權重排序。 本研究透過市場調查，將問卷對象分為兩類，包括專家以及學生群組，經過問卷調查後發現，不論專家或是學生群組，皆認為「技術安全指標」是金融科技發展中最重要的關鍵指標。在整體問卷實證結果中，關鍵因素之權重排序依次為：「提升消費者信賴程度」(0.0864)、「法規的鬆綁與調整」(0.0563)、「使用者身份加密機制」(0.0523)、「勒索軟體之威脅」(0.0488)、以及「殭屍病毒之威脅」(0.0475)。 不同群組的問卷對象之調查結果顯示，專家群組認為「提升消費者信賴程度」(0.1112) 以及「擴增消費者體驗」(0.0586)為前二重要的影響因子；學生群組認為「提升消費者信賴程度」(0.0630)、以及「使用者身份加密機制」(0.0575)為前二重要的影響因子。專家以及學生群組皆認為「提升消費者信賴程度」為金融科技發展中相對重要的影響因子。 / Financial technology is the current trend of the advanced countries such as Europe and the United States. Due to the progress of information technology, the current financial industry that faces the external competitors are no longer confined to the traditional financial industry, the new technology industry also joined the financial services. Disruptive Innovation is accelerating fermentation. The rise of the emerging business model of financial technology involves various different aspects and key success factors. The relative weight between these and the key factors is the subject of the relevant industries and government departments that are worthy of further study. The purpose of this study is to explore the weight analysis of the key factors of Taiwan's financial science and technology, and to establish a hierarchical structure through the collection and compilation of related literature. The main level structure includes four aspects: government-oriented indicators, industry-oriented indicators, customer orientation, and technical safety Index. Through the four indicators of the integration of the sub-level of the influencing factors, and also through the hierarchical analysis of research and analysis, it is sorted out the impact of the weight of the factors. Through the market survey, the questionnaire will be divided into two categories, including experts and student groups. It is found that regardless of the expert or student groups, both of them think that "technical safety indicators" is the most important financial technology development Key indicators. In the whole questionnaire, the key factors are ranked as follows: "Enhancing the degree of consumer trust" (0.0864), "Relaxation and adjustment of regulations" (0.0563), "User identity encryption mechanism" (0.0523)," the threat of the software " (0.0488), and "the zombie virus threat " (0.0475). The results of the questionnaires of the different groups show that the group of experts considered " Enhancing the degree of consumer trust" (0.1112) and the "Expanded Consumer Experience" (0.0586) as the first two influencing factors; the student groups consider " Consumer trust" (0.0630), and the" user identity encryption mechanism" (0.0575) for the first two important factors. Experts and students consider that "Enhancing the degree of consumer trust" for the development of financial technology is a relatively important factor.

為了共同面對來自中國大陸廠商的價格競爭壓力，台灣自行車業的兩大領導廠商──巨大與美利達，以朝向高值化的共同目標籌組了競爭者間的合作體系。然而，競爭者雙方以合作為前提下，競合關係下的動態性以及廠商間的競爭性行動呈現何種面貌？又，如何應用策略矩陣分析法更細緻地分析，在競合關係中廠商間的競爭行為？ 本研究結合動態競爭的對偶層次分析及策略矩陣分析法，以策略點為分析基礎，更細緻地展開處於合作情境下的兩家競爭廠商，如何在歐洲自行車市場佈局競爭性行動。根據結構內容分析兩家廠商2006至2016 年間的新聞事件後發現，在合作的前提下，兩家廠商分別在競爭性行動的時間軸、地理涵蓋範圍、價值單元以及策略點皆進行具差異性的佈局，呈現多樣化的競爭內涵。 本研究除擴展競合情境下的動態競爭研究外，亦藉由策略矩陣分析法豐富化廠商間可分析的競爭行為，並探討資源條件不同的廠商間，其競爭行為如何佈局的實質細節。本研究對於廠商如何在競合關係中發起競爭性行動，提供了實務性的指引與參考。 / To present a united front against the stress of price-cutting competition from Mainland China, Taiwan’s two leaders in the bicycle industry, Giant and Merida, established an inter-firm cooperation system between competitors in order to achieve the common goal of delivering high-valued product. However, under the premise of cooperation agreement between two competing leaders, what is the dynamicity in co-opetition and the inter-firm competitive action under the real scenario? And, how can we apply the strategic matrix analysis to inter-firm rivalry on competitive behvior involved in co-opetition relationship? This study combines dyadic analysis from competitive dynamics with strategic matrix analysis to investigate the two research questions addressed above. By using the “strategic point” as the analytical basis, this study examines two competing leaders under cooperation agreement and extracts their competitive actions in European bicycle market with structured content analysis. Building on the results from the analysis of the news between 2006 and 2016, two competing leaders separately differentiate and conduct their competitive action deployments on four dimensions, which are time-axis, geographical coverage, value unit, and strategic point. Therefore, this study reveals the various contents of two competing leaders in the cooperation-competition. More than contributing to the research field of competitive dynamics in co-opetition, this study enriches the analyzability of inter-firm competitive behaviors by conducting strategic matrix analysis. It provides the details about how the firms compete with each other with different resource endowments. This study broadens our view of the competitive dynamics in co-opetition and introduces practical guidelines on initiating competitive action to the firms in co-opetition relationship.