隨著各縣市陸續成立地方教育發展基金附屬單位預算，使得國中小開始具有發展「學校本位財務管理」之契機。復因近來教育界也開始關切「學校創新經營」如何在國中小特色學校實施的議題。只是「學校本位財務管理」及「學校創新經營」都是一種經營管理的手段，因此本研究希望進一步探討其是否能達到提升「學校效能」之目的。 　　本研究採用文獻分析法、訪談法及問卷調查法進行研究。訪談法方面，發展出「地方教育發展基金附屬單位預算與國中小學校本位財務管理關係訪談大綱」作為研究工具，並採立意抽樣方式從臺北市、高雄市、新北市、桃園縣、基隆市等5個縣市抽取11位受訪者進行電話訪談。至問卷調查方面，則以「學校本位財務管理、學校創新經營與學校效能調查問卷」為研究工具，並以已成立地方教育發展基金附屬單位預算且獲教育部補助國中小特色學校經費之49個學校教職員作為研究對象，採簡單隨機抽樣方式進行問卷調查並剔除無效問卷，獲得有效樣本數802份。本研究除採用結構方程模式分析方法及LISREL8.72軟體分別驗證學校本位財務管理、學校創新經營及學校效能之內涵外，也進一步據以探討學校本位財務管理、學校創新經營及學校效能之間的關係。並且也透過平均數及SPSS13.0軟體來瞭解學校本位財務管理、學校創新經營及學校效能之現況。此外，更透過具潛在變項的路徑分析及Mplus 5.0軟體，來探討填答者的不同背景變項(包括性別、現任職務、教育程度、服務年資、服務地區、學校規模)是否分別對於學校本位財務管理、學校創新經營及學校效能具有預測效果。 本研究可獲得幾個主要研究結論如下： 一、「地方教育發展基金附屬單位預算」與國中小「學校本位財務管理」關係之訪談結果 　(一)簡言之，縣市政府成立地方教育發展基金附屬單位預算以後，其所轄國中小多能具備附屬單位預算之特性及優點，並有助於落實「學校本位財務管理」的理念。 　(二)地方教育發展基金附屬單位預算在相關制度規劃或授權方面的待改善之處 　　1.各縣市政府基於財政考量，仍對其地方教育發展基金附屬單位預算自訂額外的限制，有待逐步協調放寬之可行性。 　　2.非直轄市之地方政府認為宜成立專業、專責的會計單位，以處理地方教育發展基金附屬單位預算相關事務。 　　3.地方教育發展基金附屬單位預算之預算執行規定及作業方式經常變動，且業務相關人員異動頻繁，造成許多預算執行困擾。 　　4.「地方教育發展基金會計資訊系統」之開發過程並未充分訪談會計人員需求，且系統不夠穩定而功能不足，故仍有待改善。 　(三)多數(6位)受訪者較喜歡「地方教育發展基金附屬單位預算」的運作型態，另有3位認為還好(或各有利弊)，2位則相對傾向於較不喜歡。 二、學校本位財務管理、學校創新經營及學校效能之實施現況方面 　(一)成立地方教育發展基金附屬單位預算以後，國中小「學校本位財務管理」之實施現況尚屬略高程度(M=3.88)。 　(二)成立地方教育發展基金附屬單位預算之國中小特色學校，其「學校創新經營」實施程度很高(M=4.06)，且具有很高的學校效能(M=4.09)。 三、學校本位財務管理、學校創新經營及學校效能之關係方面 　(一)「學校本位財務管理」對於「學校創新經營」具有高度正向的直接效果(γ1=.78)，此顯示學校本位財務管理之實施程度越高，越有助於提高學校創新經營之實施情形。 　(二)「學校創新經營」對「學校效能」具有高度正向的直接效果(β1=.92)，此顯示學校創新經營之實施程度越高，越有助於提高學校效能。 　(三)雖然「學校本位財務管理」並不能對「學校效能」產生顯著的直接效果，但「學校本位財務管理」卻可透過「學校創新經營」來對「學校效能」產生間接效果(其效果量為.72)。亦即「學校本位財務管理」實施程度越高，越能透過促進「學校創新經營」實施程度之提高，進而間接提升「學校效能」。 四、背景變項對學校本位財務管理、學校創新經營及學校效能之效果方面 　(一)對於學校本位財務管理具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、服務地區(直轄市>一般縣市)、學校規模(12班以下>25班至48班)等4個變項。 　(二)對於學校創新經營具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、學校規模(12班以下>49班以上；12班以下>25班至48班)等3個變項。 　(三)對於學校效能具有顯著效果之背景變項，計有性別(男>女)、現任職務(行政人員>教師)、學校規模(12班以下>49班以上；12班以下>25班至48班)等3個變項。 　　最後，本研究並依據上述研究成果，提出各項具體建議。 / With the establishment of the affiliated units’ budget of local education development fund by many municipalities and counties, there are more and more opportunities to develop the “school-based financial management” (SBFM). And there were more and more researches stress the way to implement the school innovative management in specialist schools in the academic circles. However, the “school-based financial management” and “school innovative management” are both parts of the management methods. Therefore, the present study wanted to explore whether these two management methods can achieve the purpose of enhancing “school effectiveness.” 　　The present study adopted three approaches, including “literature review,” “interview,” and “questionnaire survey.” In terms of the interview, the present study designed “the outline of the interview on the relationship between affiliated units’ budget of the local education development fund and school-based financial management in junior high schools and elementary schools” as an instrument. The present study chose 11 participants from the county government and schools in the Taipei city, Kaohsiung city, New Taipei city, Taoyuan County, and Keelung city by purpose sampling. Eventually, the present study had interviewed those participants by telephone. In the aspect of questionnaire survey, the study designed the “questionnaire of the school-based financial management, school innovative management and school effectiveness” as the instruments. Teachers and staff from 49 specialist schools were the participants, and they were from schools that implemented the affiliated units’ budget of local education development fund. The present study distributed questionnaires by simple random sampling, and got 802 valid samples after gathering and deleting some invalid questionnaires. The study not only took structural equation modeling and the software of LISREL8.72 to confirm the contents of the school-based financial management, school innovative management, and school effectiveness respectively, but also confirmed the relationships of the school-based financial management, school innovative management, and school effectiveness. Moreover, the present study adopted means and the software of SPSS13.0 to understand the current situations of the school-based financial management, school innovative management, and school effectiveness. Furthermore, the present study adopted the path analysis with latent variables and the software of Mplus5.0 so as to understand whether the context variables of the subjects would have predictive effects on the school-based financial management, school innovative management, or school effectiveness. Those context variables included the sex, position, education level, seniority, district, and school size of the participants. 　　There were some major conclusions made as follows: 1.The results of the interview on the relationship between “affiliated units’ budget of the local education development fund” and “school-based financial management in junior high schools and elementary schools” 　(1) In brief, junior high schools and elementary schools had most of the properties and advantages of the affiliated units’ budget after the municipality and county governments establishing the affiliated units’ budget of the local education development fund, and it’s helpful for the schools to implement the “school-based financial management.” 　(2) The deficiencies of the affiliated units’ budget of local education development fund: A. There are still some additional restrictions of the affiliated units’ budget of local education development fund made by the municipal and county governments, which should be loosened. B. Other county governments except for municipal governments suggest that they need to set up a professional special agency to conduct those affairs of the affiliated units’ budget of local education development fund. C. The regulations and operations of the affiliated units’ budget of local education development fund always change, and the staff redeploy too often, so that there are some problems in the process of practices. D. The interviews of the accountants’ needs are insufficient during the development process of “the accounting system of local education development fund”. Furthermore, the system is unstable and its functions are insufficient, so there is still room for improvement. 　(3) As for the preference degree of the affiliated units’ budget of local education development fund, most of the participants (6 participants) felt “like”, 3 participants felt “fair”, and 2 participants felt relatively “unlike.” 2.The current situation of the school-based financial management, school innovative management, and school effectiveness (1) The current situation of the school-based financial management belonged to the extent of slightly high (M=3.88) after establishing the affiliated units’ budget of the local education development fund. (2) The specialist schools’ practice extent of the “school innovative management” was very high (M=4.06), and their “school effectiveness” was also very high (M=4.09) after establishing the affiliated units’ budget of the local education development fund. 3.The relationships between school-based financial management, school innovative management, and school effectiveness (1) “School-based financial management” has far-reaching and positive direct effects(γ1=.78) on “school innovative management”. That is, the higher the implement degree of “School-based financial management” is, the higher practice degree of “school innovative management” will be. (2) “School innovative management” has far-reaching and positive direct effects(β1=.92) on “school effectiveness”. That is, the higher the practice degree of “school innovative management” is, the better the “school effectiveness” will be. (3) Although the “School-based financial management” has no significant effect on “school effectiveness”, “School-based financial management” has an indirect effect on “school effectiveness” through the “school innovative management” (the indirect effect size is .72). In other words, when the practice degree of “School-based financial management” is higher, the “school effectiveness” will be enhanced indirectly through the “school innovative management” 4.The effects of the context variables on the school-based financial management, school innovative management, and school effectiveness (1) 4 context variables have significant effects on the school-based financial management. These variables involve sex, position, district, and school size. (2) 3 context variables have significant effects on the school innovative management. These variables include sex, position, and school size. (3) 3 context variables have significant effects on the school effectiveness. These variables are sex, position, and school size. Finally, according to the results of the present study, there were some suggestions be proposed.

本研究之目的在於以Sternberg的WICS模式、以及Hamel與Prahalad的競爭大未來思維為出發點，探討當領導者具備智慧、實用智力、分析智力、創造力、以及競爭大未來思維時，是否能制定較佳的決策，進而影響到員工的工作生活品質、身心健康、與幸福感，最終則對於組織競爭力與組織績效產生影響。此外，本研究也檢驗「領導競爭力之整合模式」，以協助企業組織進行診斷與改善。 本研究以問卷蒐集資料，並採用便利取樣，共蒐集417位員工的有效樣本，與經過信度、效度、與因素分析的檢驗，再進行變項間的關係探討。統計分析結果顯示，本研究多數量表皆具有良好的內部一致性信度(.93~.97)與效標關聯效度(.14~.88)。此外，本研究以階層迴歸分析與結構方程模式驗證本研究假設，研究結果顯示：1. 領導者智慧、領導者智力、領導者創造力、與競爭大未來思維，對於領導者決策品質具有正向顯著影響；2. 領導者決策品質對員工工作生活品質具有正向顯著影響；3. 員工工作生活品質對於員工身心健康具有正向顯著影響；4. 員工身心健康對於員工幸福感具有正向顯著影響；5. 員工幸福感對於組織競爭力具有正向顯著影響；6. 組織競爭力對於組織績效具有正向顯著影響；7. 領導者智慧、領導者智力、領導者創造力、與競爭大未來思維，對於組織績效具有正向顯著影響；8. 本研究之領導競爭力整合模式獲得支持。 最後，本研究提出未來之研究建議，以期未來研究能以更完善的研究設計，獲得更完整的領導競爭力之全貌，同時，亦提出本研究之實務應用建議，以作為企業組織診斷與發展的重要參考。

創新是否能有助於企業成長與績效提升從過去以來一直是各文獻致力於探討的議題，隨著近年來服務業在各國產值比重有明顯上升的趨勢，許多學者更開始把較無型、較屬於服務業的創新從創新中獨立出來，並稱之為「服務創新」。每家企業的服務創新程度都會隨著企業內部資源與外部環境因素的不同而有所差異，因此本研究將著重在探討企業內外部有哪些因素可能會影響企業發展服務創新，以及在發展服務創新後是否真的能對企業績效表現有著正面的影響。 本研究透過質化的方法對四家台灣的銀行進行深入的訪談，從訪談結果和過去文獻中找出許多影響企業服務創新的因素，這些因素可以被歸納為資源基礎理論所稱的資源，企業透過強化這些內外部的資源將將可在市場上獲得競爭優勢，進而獲得較多的利潤。歸納結果後本研究做出以下論述：就企業內部資源而言（１）企業策略、組織資源與企業網絡、企業風險忍受程度、領導、市場導向皆對企業發展服務創有正面的幫助。（２）資訊科技整合平台應用在銀行業對於服務創新的幫助並不大。（３）就外部因素而言，政府因素、競爭對手模仿創新的能力將不利於企業發展服務創新。（４）企業發展服務創新將可提升整體企業形象與客戶忠誠度，這些都會促使企業績效成長。 　　最後，本研究根據訪談結果與次級資料發現企業內部因素中的組織資源與企業網絡是目前台灣銀行業要發展服務創新致勝的重要關鍵。此外，就企業外部因素來說，台灣目前銀行業的外部環境是不是很有利於服務創新發展，銀行應與政府主管機關多溝通協調，以改善發展環境。 / Whether innovation can affect firm’s performance is an important issue from past literature review. Since service industry become higher share in GDP in many countries, Scholars has departed service innovation from innovation. Every firms have different service innovation level because of different inner and outside resources. Therefore, this research will emphasize on discussing what kind of factors might affect firm to develop service innovation, and whether service innovation can really contribute to firm’s performance. In this research I collect many factors which might affect firms to develop service innovation from deep interviews four banks in Taiwan and past literature review. With those factors, firms can create competitive advantage and earn more profit. And I sort out few proposition as below: (1) If one firm do well at Company Strategy , Network of organizations , Leadership , Risk Tolerance , Market Orientation, then it will develop service innovation better than others firms. (2) IT Integration is not an important factor for developing service innovation in Taiwan’s bank industry. (3) Government Regulation , Competitor Imitate will make disadvantage for developing service innovation. (4) Service innovation will lead better Company Image and Customer Loyalty. Finally, according to the result from interviews and secondary data, I find that Network of organizations is the most important element for bank to get advantage in service innovation. And banks should be more emphasize on reduce disadvantage from external factors.

宏碁在 2005 到2010 創造了爆發性營業額成長，這個高度成長已超過一般公司的表現；也引起 Dell 和 HP 研究 Acer 的威脅分析。每個公司都有它們的核心競爭能耐，去贏得在PC業界傑出表現的方程式。此論文動機是去發覺出真正Acer內部贏的方程式，看看這個公司在過去五年來；如何得到手提電腦中最高成長的市佔率。 有三個研究目的，此論文將研究: (1) 是什麼全球策略帶領新產品開發能力與技術創新? (2) 有什麼主要的新產品開發流程與系統，導致最低開發成本及最快的開發時程? (3) 客戶的評論與回饋如何影響產品計畫與管理方式。總之，本研究將找出Acer核心競爭力，在2005 到2010快速成長的五年。 此研究架構包含三的項目: (1) 全球策略: 全球，事業，和產品層次。(2) NPD 新產品開發流程的組織、流程、與系統。(3) 技術創新和其管理能力。我們用Acer這個擁有16%全球PC市佔公司來探究與其質量研究 。首要資料得到、收集、消化 ，都是從各個相關部門來增加資料正確性；如業務、行銷、產品管理、研發、與品質服務。但有些資料及表格式內容則由許多資深內部同仁的問卷調查和他們各別的想法。同時，研討最高階管理者，為何深刻影響全球資源整頓與分配? 看到內部NPD組織與不斷研發改善流程結合?最後，也看出什麼專案應包含那種NPD 系統的優化? 這本論文共發現了十個研究發現如下: （１）Acer的全球事業開發策略目標已經清楚定義事業團隊與NPD 新產品研發團隊相關工作職責（２）Acer 的全球外包策略也幫助公司的營運效率，也加強產品設計品質；藉由結合外部優勢資源與其管理能力。(3) Acer 管理層不斷推動的成本領導策略，來保持全球產品競爭力。(4) 四次在 2006-2009 M&A 事件，產生快速市佔提昇，但也付出相當整合資源投入。(5) 專案矩陣組織是最通用的，也讓最高管理者，快速安排適當開發資源，來控制時間、成本、和規格。(6) 在NPD開發中，簡化系統模組共同設計，來節省開發成本，也能創造市場中更有彈性產品。(7) 一個簡化的公司，藉由不斷流程精化與專案效能管理來達到最佳NPD境地。(8) 在不同的管理和功能團隊，都有導入NPD跨平台快速新技術能力。(9) 整合全球法務系統與資源，加強法務專利管理能力，並高度結合研發團隊與NPD 設計工程。(10) 聽取客戶端價值聲音，以改善產品規劃和品質，提昇其競爭力。 最後，有些實際有效建議，將會給在PC產業界事業和產品管理團隊思考策略管理計劃；並如果最佳化內部NPD系統去調整其各個不同層級研發流程、專案與組織的管理能耐和技術創新。這些建議將促使公司具有高度國際PC競爭力。 關鍵字: 宏碁 戴爾 惠普 新產品開發 核心競爭力 全球策略 技術創新 成本領導 研發 企業倂購 專案矩陣組織 出貨單元 / Acer has made rampaging business growth during 2005 – 2010. The outstanding and surpassing performance was an unusual case that induced Dell and HP to conduct Acer analysis projects how to react to the Acer’s threatens. Each company would have its core competence or competitive capability to make it a winning formula to attain breakthroughs in the PC industry. The motivation of this study is to figure out what real winning formula inside to keep Acer obtaining the highest market share and growth in laptop sales for the continuous five years till 2010 Q3. Three objectives will be studied in this thesis: (1) what are the global strategies that lead to new product development capability and technology innovation? (2) What are the key process and systems of new product development (NPD) that result in the lowest development cost and fastest development lead time? (3) How do customers’ comments and feedbacks impact product planning and management? In summary, this study is to explore Acer’s core competence that results in business rampaging growth during the years 2005 to 2010. Research framework of this study consists of three constructs: (1) Global strategies: global, business and product level, (2) NPD organizations, processes and systems, (3) Technology innovation and management capabilities. As an exploratory study, qualitative research is adopted to conduct case study on the firm – Acer, which has attained 16% global PC market share in 2010. For data collection and digestion, primary data were obtained through multiple sources of evidence and findings in order to increase its validity. Some data came from internal business and product development documents especially on sales, marketing, product management, R&D and quality service. There are other data sources such as articles’ tabular content, case study database, and senior colleagues’ notes and opinions to the above-mentioned questions. Why do top-management strategies of a corporate deeply influence allocation and integration of global resources? What does internal NPD organizational adaption should be engaged with continuous improving design process? Which projects could attain optimization of the NPD systems will be analyzed as well. Findings of this study are as below: 1. Acer business goal develops varies of global strategies that clearly define task ownerships between business teams and NPD teams. 2. Acer’s global outsourcing strategy may assist with company’s operational efficiency and enhance product design quality by leveraging talented resources with their capable management skill. 3. Acer cost leadership strategy driven by top management stays the sustainability of global competitiveness. 4. The four times M&A events increased market share significantly but took heavy resources to the companies being acquired during the years of 2006-2009. 5. Project matrix organization is most common one that allows top management to allocate capable development resources to control projects in schedule, cost, and specification. 6. Simplification with modularity of system design during NPD is to save development cost and create flexibility of product SKU to the market. 7. A learning company like Acer may improve internal NPD design defects by continuously taking process refinement and project management to achieve the best NPD practice. 8. A fast adaptability of new technology design in platform during NPD for different managerial and function teams to perform technology innovation. 9. To leverage global legal experienced resource and system to enhance legal management capability to closely engaged with R&D during NPD design works. 10. Listen to the value voices of customers for product planning and quality improvement may play a key refinement process to sustain product in competitiveness. At the end, practical suggestions will be given for companies in PC industry on business and product strategies management plan and how to optimize internal NPD system to refine process, project and organization by different level of management capabilities and technology innovation. That could render a company highly competitive in a global PC market place. Keywords: Acer, Dell, HP, NPD, core competence, global strategies, technology innovation, cost leadership, R&D, M&A, project matrix organization, SKU

隨著科技進步，金融已突破傳統金融模式框架，各個產業都能透過新的金融模式，提供相關服務，提升產業內的財務效率。晚近發展的供應鏈金融（Supply Chain Finance, SCF）就是以銀行、放款機構針對特定核心企業及其上下游企業提供金融產品、服務的一種融資模式，讓資金可以靈活的在供應鏈中流動，讓一些規模較小的企業，不會受到資金不足的限制。供應鏈金融與傳統信貸業務最大的差別在於，透過核心企業的信用能力評估，來分擔對中小型企業訊息不對稱所產生的風險，讓中小企業獲得的充裕資金，以利供應鏈的發展。 國際間已經有類似成功的案例，例如墨西哥國家金融發展銀行（NAFIN）連結美歐大型通路業者與其國內中小企業而成的融資平台是世界銀行所推崇的案例。NAFIN直接取得美歐大型通路業者的應付帳款資訊，並利用此資訊做為向國內中小企業收購應收帳款及提供貿易融資的依據。該平台是利用歐美大型通路業者的高信用，來降低小供應商的違約風險，是一個建構在大型通路業者（核心企業）和供應商之間跨國家的供應鏈金融平台。 透過供應鏈金融為基礎，整合資金需求者、資金供應者及增值服務者三大業者。近年電子商務、互聯網、區塊鏈、大數據等技術的成熟，讓金流、物流相繼與網路平台連結，供應鏈金融因此也有新的發展。2017年3月鴻海集團旗下金融服務平台子公司「富金通」攜手中國網貸（P2P）平台「點融網」共同宣布，推出「鏈結金融」（Chained Finance）平台，率先搶進此市場，透過區塊鏈、互聯網整合而成供應鏈金融平台，初期將業務鎖定於電子製造業、汽車業和服裝業等三大產業的中小企業。由此，便可看出各界對此服務發展潛能的重視。

金融科技在近年來已成為企業界與學術界所討論的顯學，但如何有效兼顧監理、法令遵循與促進產業發展，並因應創新商業模式，設計出法規與監理措施，已成為一道難題。基於上述背景，監理沙盒的概念與制度應運而生。我國版的金融監理沙盒，已於2018年1月31日公布。然而，除了金融科技創新，其他產業同樣有創新的必要，在面臨既有法規的限制，同樣有所掣肘。金融科技以外的領域，是否有類似「監理沙盒」的機制，在不分產業別的狀況下，應用在創新的實驗？日本在2014年1月20日起施行的「產業競爭力強化法」，用於創新技術或服務的「企業實證特例制度」及「灰色地帶消除制度」兩項機制，即為不限金融科技領域，適用於各個產業的沙盒制度。 本研究透過檢視日本產業競爭力強化法，深究其內容及機制的優缺點，與推行實績及具體的兩個個案後，據以反思我國是否可透過參考「灰色地帶消除制度」、「企業實證特例制度」的運作，與各產業內的潛在創新者更緊密合作，以有利於未來當主管機關面臨創新與法規的衝撞時，掌握對於各產業的影響。回歸我國法制，本研究針對「金融科技發展與創新實驗條例草案」，包括立法目的、概要，條例中的申請及審查、監督及管理，及實驗期間法令之排除適用及法律責任豁免等議題進行研析，並針對日本推動新事業活動特例措施，與我國金融科技發展與創新實驗條例，進行比較。同時亦將監理沙盒模擬演練的過程中，針對演練的架構、步驟、實際狀況、回饋與心得，提出歸納成果，並針對業者與主管機關進行協商與溝通的階段，歸納出具有邏輯性與合理性的執行步驟與方法論，做為當業者在準備階段與主管機關往返溝通與提案時的參考。 本研究認為，當創新與科技在與金融結合時，創新服務與法規監管的本質不同，所造成的緊張與衝突在所難免，也因此更應該體認到數位時代下主管機關對於法規調適與鬆綁之必要性。在臚列我國於發展第三方支付立法的經驗作為前車之鑑，及剖析日本產業競爭強化法的制度與實績作為他山之石後，本研究認為新創事業無論在籌備階段、實驗階段、營運階段，對於法規的特例需求的確不同於一般事業。因此政府應秉持以下三項原則予以協助：(一)法規對新創企業應更友善且主動輔導、(二)抱持產業永續發展的思維看待新創產業、(三)消費者權益維護與企業營運必須兼顧。 本研究的另一研究結果為，經過個案模擬演練的操作後，歸納並提出七個執行步驟，並建議業者可針對此七個步驟進行腦力激盪與預先演練模擬，在有限的時間內以最高的效率備齊相關文件，以減少審核等待期。最後，本研究認為，業者與主管機關在議題協商時須充分考量有關於創新、業務、消保、法遵等四個面向的議題，且以公私協力的前提下，隨時調整並良性溝通。而主管機關更應加速金融科技的法規革新速度，並適度鬆綁不適用的法規，創造一個對於新創產業相對友善的法規環境，協助新創業者在業務上的發展，使我國能在金融科技戰場上決勝。 / In recent years, financial technology, aka FinTech, has become a significant study discussed by industries and academics. However, how to effectively manage supervisory, compliance with laws and promote industrial development, and how to design regulatory and supervisory measures in response to innovative business models have become a big challenge. Based on the abovementioned facts, the concept of Regulatory Sandbox came into being. Taiwan’s Act on Financial Technology Innovations and Experiments was released on January 31, 2018. Besides FinTech, innovation is equally necessary and indispensable for other industries that also restrained by the limitations of the existing laws and regulations. Are there any mechanisms similar with Regulatory Sandbox for those innovators in other industries? Japan released the Act on Strengthening Industrial Competitiveness on January 20, 2014, which provided two mechanisms, Special System for Corporate Field Tests and System to Remove Gray Zone Areas, for innovative technologies and services for all industries. This essay targets Japan’s and Taiwan’s Acts on Financial Technology Innovations as research objectives, discusses the investigations in both countuires, and provides suggestions for future works. Firstly, this study explores the strengths and weaknesses of its contents and mechanisms by examining Japan’s Act on Strengthening Industrial Competitiveness, and aims at extending the practical angle to Taiwan for the future when facing the conflict between innovation and regulation. Secondly, the essay aims at studying Taiwan’s Act on Financial Technology Innovations and Experiments, and comparing the differences between Japan’s and Taiwan’s Acts. Finally, by observing the results of sandbox simulation exercises, this study elaborates implemental procedures, and logical methodologies as a reference for practitioners to communicate with and submit proposals to the authorities during the preparatory phase. Due to the nature difference of innovation technology and financial supervision, it is considered that the tensions and conflicts are inevitable. Therefore, it is more necessary to amend the existing regulations or even deregulate for start-up. Furthermore, by learning from Taiwan's experience in developing third-party payment legislation and Japan's legislations and actual practices released, this study obtains that deregulation and coordination from government agencies considered highly important to startup operators in every stage. In terms of industry development, further suggestions are concluded in this research for government agencies, including (1) laws and regulations should be more friendly for new start-up, (2) to maintain the sustainable development of start-up industries and operators, and (3)-to achieve balance between the protection of consumer rights and business continuity. After conducting sandbox case simulation exercises, this essay proposes seven procedures for start-up to efficiently go through with internal brainstorming while in preparation stage under a limited time. The last part of the study sets out four topics for practitioners and the competent authorities that are related to innovation, business, consumer protection and law compliance when negotiating the regulatory issues during experiments, hoping to provide a solid methodology beneficial to FinTech practitioners.

創業初期所面對的主要問題就是資源不足的問題，要如何獲取生存與發展所需要的資源是企業的重要課題。首先，企業必須分析內部環境，找出核心資源，並將之發揮在目標事業上，為企業奠定基礎。再者，企業必須分析外部環境，透過各種組織鏈結策略，重新調整與供應商、顧客、甚至是競爭者之間的關係成為策略夥伴關係，選擇並集中核心競爭強項，形成資源互補，提供給客戶一個全面解決方案(Total solution)的服務，以滿足甚至超過顧客預期的需求，使得顧客願意持續購買，企業藉此從環境中獲取關鍵資源並得以持續發展。 本研究透過個案分析發現，組織在成為「全面解決方案提供者(TSP)」的角色過程中，因為市場力量及組織力量的融合過程的不同，我們分析出其發展軌跡可以歸類成為五大類，即「水平整合型的TSP」、「垂直整合型的TSP」、「先水平後垂直整合型的TSP」、「先垂直後水平整合型的TSP」以及「垂直及水平整合並進型的TSP」。這五大類型的發展軌跡基本上描述了組織發展的過程，讓我們更清楚的知道組織成長過程中因為環境因素以及組織因素所造就成的組織面貌。 「TSP成長曲線 (TSP Growth Curve)」的形成過程，是在個案成長過程分析及探討後發現，組織要追求持續成長，單靠本身的資源是受限的，組織必須去整合內外部的資源，包括重新建構核心資源、組織並管理外部資源網絡，透過各樣的鏈結策略使得組織獲取成長所需要的關鍵資源，透過策略再思考重新組織企業架構，建構一個學習性組織平台，鼓勵在這個平台上的每一個人去創新思考，讓組織成員得以在非傳統性架構下去思考，在非秩序中去創新，讓大家願意去共創組織的價值。 研究發現，組織獲取資源並成為TSP的四個步驟為：1.建構組織核心資源與能力2.從環境中獲取關鍵資源3.價值創新成為TSP角色使顧客滿足4.降低對環境依賴，繼續提升高一層次的成長循環。這樣良性的循環讓組織累積更多資源而逐漸壯大，擺脫了創業初期資源不足的困境，組織在壯大的同時因為建立了更多的資源而逐漸降低對於原有環境中的資源依賴，並與環境中資源提供者的關係從依賴變成互賴，此時組織已經提昇到了另一層次的成長循環。這樣的成長循環使得組織得以在不同的環境中獲取不同的資源繼續成長，讓企業一直維持企業生命週期中的成長階段，因而可能避免或延遲了衰退階段的發生。 本研究的特色是從資源依賴的角度出發，探討組織如何透過從環境中獲取成長所需的關鍵資源，並探討組織藉由成為全面解決方案提供者的角色來獲取顧客價值創新，此時組織價值亦跟隨提升。 大部分的企業皆無法規避「出生、成長、成熟、飽和、衰退」的命運，就如同生命會歷經「出生、幼年、青年、壯年、老年」的歷程一般，或許企業無法避免衰退或消失的命運，但是找出「延年益壽」方法來維持壯年期是一個可行的策略。「TSP成長曲線圖」以「TSP成長循環圖」即可以說明企業從「創業成功」到「維持成長」的策略歷程，可以作為企業經營發展的參考。 / The major problem in the early stage of entrepreneurship is the shortage of resources, so it is industries’ crucial mission to acquire the resources to sustain and develop its growth. First, industries must analyze its internal environment to identify the core sources and apply them into the target business, to lay the foundation for companies. Second, industries must conduct external analysis with organizations linkage mechanism to re-address the connection among suppliers, customers and even competitors, so that they can become the strategic partners, formulate complimentary resources, concentrate on their own core advantages in the competition. In this way, they can offer customers the service of Total Solution, to meet, even exceed customers’ expectation. Hence, this could sustain customers’ continuous purchase, and industries can keep developing its business by grabbing the crucial resources in the environment. This research discovered that, due to the different merging processes between market powers and organizations power, there are five categorized patterns when organizations become Total Solution Provides (TSP): horizontal integration TSP, vertical integration TSP, horizontal-to-vertical integration TSP, vertical-to-horizontal integration TSP and simultaneously vertical and horizontal integration TSP. These five patterns basically outline the process of organization development and bring us more diverse pictures caused by different environmental and organizational causes. After studying cases and formulating of the TSP Growth Curve, this research found out that it is limited to for organizations to pursue the growth by its own resources. Industries must integrate internal and external resources, re-construct the core resources, manage the external resource network, acquire all the necessary resources for further growth through linkage mechanism, rethink the structure of the business, establish the learning platform to encourage its member to jointly create the value for the organizations, contemplate beyond the boundary of tradition and innovate without order. There are four steps for the organizations to acquire resources and formulate the TSP Growth Curve: 1. Constructing the core resources and capability of the organizations; 2.Acquireing the core resources from the environment; 3.Becoming TSP with value innovation and satisfy the customers; 4.Lowering the dependence on the environment and upgrading the Growth circle. Organizations can grow stronger, accumulate more resources with this benign circle and leave the dilemma of insufficient resources. In this way, organizations can receive more resources than ever; it can also turn the relationship between organizations and supplier from unilateral dependence to mutual dependence and TSP Growth circle will also be upgraded while they are growing bigger. This growth circle can continuously sustain its development by collecting different resources in different environments. Hence, the stage of growth will be prolonged, and the stage of recession will be avoided of delayed. Based on the Resources dependence theory, this research has discussed how organizations obtain the crucial resources from the environment to generate growth, and also analyzed that when organizations obtain customers’ value innovation by playing TSP, organizations’ value will also raise consecutively. Most industries can not avoid the linear destiny of establishment, growth, maturity, saturation and recession as well as human’s life stage of birth, child, youth, adult and aging. Industries may not genuinely ward off the consequence of decline or disappearance, but it’s still workable to figure out a strategy to prolong the period of maturity. TSP Growth Curve and TSP Growth Circle can well explain the industries’ process from the stage of “entrepreneurship” to “the maintenance of growth”, and also offer the positive example for business operation.