The rapid economic development of the Asian Tigers in the 1980s, mostly based on export oriented policies, has inspired scholars to study the contribution of Export Processing Zones (EPZs) to economic transformation and countries around the world to implement EPZs with the expectation of duplicating the few success stories. The results in terms of economic and social progress of these policies have however been mixed, if not negative for number of countries, partially due to a non adaptation of the model to the changing domestic and international environment. For a developing country like Burkina Faso which has been for a long time looking for solutions to significant economic growth that impact the living conditions of its citizens, a successful export oriented strategy could pave the way to the development of its current week industrial base. However, although the business environment of Burkina Faso seems to allow the adoption of such a strategy, designing a realistic and realizable EPZ regime is a sine qua non for setting the basis of its success. Moreover, the implementation of the project is subject to a strong commitment and cooperation between the Government and external partners that need to be convinced of the worthiness of their investment.

本研究的目的在評估我國高雄、楠梓、台中三個加工出口區，設立十多年來的積效。 由評估的結果，找出目前加工出口區所面臨的問題，從而提出具體的解決方法，並推 論加工出口區未來可能的發展趨勢。 本研究由次級資料及原始的問卷資料分析結果，發現三個加工出口區的設立目標已大 致達成，外資廠商對於各目標的達成有重大的貢獻。但是目前區內設廠已達飽和，且 有關的法令規章過於繁瑣及不合時宜，投資似有逐漸減緩現象，使得加工出口區面臨 發展的瓶頸。因此，決策當局應重視此一問題，對於加工出口區未來是存、是廢、或 擴大、或加強其功能成為自由貿易區，應提出一完善的計畫，並訂定執行的方法，步 驟和期限。 全文分為五章，第一章緒論，第二章加工出口區運作積效評估，第三章區內廠商對加 工出口區之評價與廠商經營現況分析，第四章加工出口區未來發展趨勢，第五章結論 與建議。

1990年代，台灣經歷了政治民主化與經濟自由化的雙重洗禮─一方面藉由「本土意識」的形塑以打造台灣國族，另一方面則是利用台灣在世界中突出的經貿實力建立「新興民族」的意識。在一片「愛台灣」的呼聲中，右翼民粹主義在李登輝手中重生，台灣本土資本家階級在經歷卅餘年的孕育之後，也在李登輝執政時期成熟茁壯，對內藉由自由化政策擴充經營版圖，對外則是進行資本輸出，成為依賴美日核心技術支援，同時剝削第三世界國家廣大廉價勞動力的「半邊陲帝國」。 　　台灣以「新興工業化經濟體」（NIEs）的身分成為資本輸出國並不是一純經濟過程。1980年代中期美國貿易保護主義再起，台灣因對美保持鉅額貿易順差而列入貿易報復名單，當時經濟部即鼓勵國內勞力密集型中小企業外移以繼續保有競爭優勢。但眼見移往中國大陸進行生產活動的企業與日俱增，以及希望加入東亞集體安全體系因應中共威脅，同時宣揚「中華民國」主權，李登輝遂於1994年啟動「南向政策」，鼓勵台商赴東南亞投資，並藉機拉攏東南亞國家元首；同時，為維持中華民國的國際地位，李登輝繼續推動對中南美邦交國的民間投資以及官方開發援助（ODA），以期每年聯合國大會中這些國家能夠提出「中華民國重返聯合國」的提案。1995年推動「亞太營運中心」，吸引外資與台資合作，共同進軍中國大陸，達成「外資保台」的實質效果。李登輝時期的經貿政策，蘊含著異常濃厚的外交與安全考量，同樣地在對外政策中，也瀰漫著一股銅臭味兒，無論是黑箱作業的機密帳戶，還是擺明著大方送的官方開發援助，抑或是在開發中國家設立海外加工出口區（EPZs）皆然。 　　暫先不論政府推動產業對外投資造成國內多少工人失業，李登輝時期政府在東南亞、中南美洲國家主導設立許多大型加工出口區，美其名是幫助解決當地民眾就業問題，實則是創造台商剝削廉價勞動力的條件。一般而言，加工出口區形同「國中之國」，區內一切事務由加工出口區管理局處理，當地的經濟、勞動相關法令在區內排除適用。台商對工會向來仇視，不僅直接打壓獨立工會的成立，並對當地政府施加嚴禁工會成立的壓力，打壓勞動人權莫此為甚，也是對「台灣民主化成就」的一大反諷。縱使負責外援作業的國際合作發展基金會因海外加工出口區設置成效不彰而不再主導設立，但是相關業務分別由全國工業總會以及工商協進會等台灣大資本家籌設的「中南美投資公司」以及「海外投資開發公司」承接，顯見「資本」與「國家」並非如古典自由主義視為利益相互衝突的兩造，反倒是資本主義國家透過與私人資本合作以達成政策目的，私人資本則是依靠政府的先前投資以及政治力量打開對外投資的版圖，資本輸出地區以及輸入地區的勞動人民，前者面臨失業以及勞動條件下降的命運，後者則是鎮日在「血汗工廠」中勞碌，成為全球廉價勞動力經濟的組成部份。

從西方經濟學家(M.l.Weitzman,1988) 的研究中，已正面肯定了年終獎金制度的存在 ，對我國經濟發展的積極作用，然而，自民國七十六年以來，每屆春節前夕爆發的「 年終獎金風潮」，不但是年來社會問題的核心，更成為當前勞資爭議的焦點。因此， 實有必要針對年終獎金暨其相關(分紅與工資)制度間的關系加以釐清，并將年終獎金 的性質重新定位。 本研究乃是針對加工出口區不同類型（投資國別、廠商規模、業別、是否成立工會）的 外銷事業勞方（工會理事）或資方（人事主管）代表，進行「深度訪談」。經過整理分 析，獲得以下結論： 一、年終獎金實兼具「犒賞」、「分憂」、「有福同享」的性質，并有「補償工資」和 「降低流動率」的作用。 二、由于各廠商「工資結構」的內涵和名目體系繁簡不一，因而不能單就發放月數論其 多寡或比較。 三、「個別性」的因素外，相關法令規定和實務上的落差，及復雜工資結構的不合理， 都是致生年終獎金爭議的潛在原因。 四、除了加強勞資間的協調和溝通外，解決年終獎金爭議的根本之道在于，針對相關法 令中窒寧礙行之處予以修正,簡化工資結構的名目,促進工資合理化, 以避免不必要的勞 資糾紛與衝突o

Export oriented institutional changes are increasingly being recognized as important factor in the economic development of countries. These changes have led to an increase in the global movement of Multi-national companies. Besides bringing capital to their host countries, these Multi-national companies facilitate the transfer of technology, organizational and managerial practices and skills as well as access to international markets. Economic diversification is also another result of the surge of export oriented institutional changes. The loss of the traditional preferential markets and decline in the global prices for exports in agricultural sector as a result of globalization threatens the once dominant agricultural sector of developing countries. More and more countries are striving to create a favourable and enabling climate to attract investment as a policy priority utilizing export oriented institutional changes. Liberalisation and deregulation are taking place in almost every corner of the world with the aim of allocating resources more efficiently in an environment which is favourable for free flow of resources seeking higher efficiencies. Technological progress further accelerates the rate of globalisation by making better means of production and transaction available. Today's dynamic environment imposes a very challenging task for policy makers in charge of policy formulation on trade and investment affairs. These policy makers need to quickly evaluate the current situation, new opportunities and threats, and re-direct the course of the future. It requires gathering of accurate and the most up-to-date information and constant reassessment of policies based on that information. While the efficacy of incentives as a determinant for economic development is often questioned, countries have increasingly resorted to such measures in recent years. In particular they have been offering tax incentives to influence the location decisions of investors. The theme is very appropriate for Belize at present. The country has undergone structural changes. It is essential to re-evaluate the efforts undertaken by Belize to learn from and build on these initiatives. Belize’s export oriented institutional changes include The Commercial Free Zone Act of 1994 (Revised Edition 2000), The Mines and Minerals Act of 1994 (Revised Edition 2000), The Export Processing Act of 1991 (Revised Edition 2004), The Fiscal Incentives Act of 1996 (Revised Edition 2000) This paper utilized quantitative and qualitative methodologies to carry out a descriptive analysis of Export Processing Zones. The analysis draws lessons from the accumulated experience in several regions and countries. The relationship between Belize’s export oriented institutional changes, particularly the Export Processing Zone program, and the Belizean economy has been determined to be closely linked. The program has developed since 1990 from being identified with the old labour intensive garment zones of the past to the new dynamic emerging zones active in Data-Processing, Agro-Processing and Manufacturing. Also the program keeps evolving by accordingly updating the regulations and the administration of the program. In terms of employment, while the program does not employ a high percentage of Belizean employees, only two point eight (2.8) percent annually from 1998 to 2003; it has been providing a constant level of employment. This employment forms a foundation upon which other sectors of the export oriented institutional changes may build upon. Also EPZ are characterized by high female employment, which in Belize makes up approximately one third of the employed labour force. Therefore the program may be providing significant employment in terms of the female employment sector. EPZ exports have accounted for a significant amount of Belize’s total annual export since 1998, approximately thirty two (32) percent. Comparatively the program has also accounted for ten (10) percent of Belize’s annual gross import. While the human resource development of the companies in the program are mostly task specific and geared toward enhancing productivity and efficiencies within the companies, the employees are exposed to new technology, entrepreneurial and organizational skills that are diffused into the economy. The EPZ program, as an integral part of the overall export oriented institutional changes in Belize, is creating a favourable environment for investment and economic development The sub regional, regional, and multilateral integration which has accompanied globalization challenges EPZ to readjusts its operations to adhere to the new world order. Several countries have had success in adjusting their EPZ programs to the global integration and other countries are currently in the planning and preparation stages. Therefore it is evident that the challenge can be met and overcome and the end result proposes to be on global market and economy where the ultimate aim of the welfare of all may be attained. It is essential that on a global level, EPZ policies and other export oriented institutional changes are upgraded to reflect the new paradigm shift.