京都大学 / 新制・課程博士 / 博士(経営科学) / 甲第23561号 / 経営博第18号 / 新制||経営||3(附属図書館) / 京都大学大学院経営管理教育部経営科学専攻 / (主査)教授 山田 忠史, 教授 戸田 圭一, 准教授 大庭 哲治 / 学位規則第4条第1項該当 / Doctor of Philosophy in Management Science / Kyoto University / DFAM

智慧資本是夠幫助組織創造價值，並促進組織獲取競爭優勢的無形資產，這些資產不會出現在財務報表中，因此市場價值超出帳面價值的部分往往就是所謂的智慧資本；而區域智慧資本則是將探討的範疇從微觀之企業層級，拉高至宏觀之地區或國家層級。近年來隨著政治、經濟與社會文化的轉變，不論學者、企業家或政策制定者，他們認知到區域現象對地方及國家的成長、財富創造等扮演重要的角色，而在眾多促進區域發展的因素中，「智慧資本」成為主要的動力來源之一。雖然近二十多年來，陸續有學者提出對智慧資本的定義、分類與衡量之觀點及架構，然而，多數國內外文獻或研究單位主要探討的是微觀層級的智慧資本。 因此，本研究主要目的是以宜蘭縣為例子，採用資料盤點法，實際盤點國內各縣市三個產業發展─觀光、文創及農業之區域智慧資本量化與質化指標，以及採用資料包絡分析法與陳明哲動態競爭分析，探討各縣市區域智慧資本在個別產業底下的投入產出效率及競爭者辨識，藉此使區域智慧資本之理論能有系統地運用在實際之區域發展上。 研究結果為：第一，盤點後所採用之區域智慧資本指標有系統地被分類並彙總，有助於進行效率及競爭分析；第二，透過資料包絡分析法，得出宜蘭縣三產業的效率值及效率排名，再依據質化指標，給予適當的產業發展建議；第三，藉由陳明哲動態競爭，找出宜蘭縣各產業發展在資源相似性及市場共同性兩構面的競爭縣市，並依據質化指標，給予適當的產業發展建議。 / Intellectual capital is able to create value for organization(s) and is the intangible assets that promote organization(s) to gaining competitive advantages. These assets will not show on the financial statements; therefore, intellectual capital will a lot of times be the value difference seen between market value and book value. Regional intellectual capital on the other hand, is to raise the research scope from a microscopic enterprise level to a macroscopic regional or country level. In recent years, as changes are seen in politics, economy and society, scholars, entrepreneurs, and policy makers alike all acknowledged how regional phenomenon plays an important role in growth and wealth creation of the local and country. Among the many factors for encouraging regional development, “intellectual capital” has become the main source of motivation. In recent twenty years or so, scholars have come up with perspectives and structures of the meaning, categorizing, and measuring of intellectual capital; however, most domestic and foreign research are about microscopic levels of intellectual capital. This research collects regional intellectual capital indicators of each county/city’s three major industrial development—tourism, cultural and creative, and agriculture. Besides, the research takes Yilan County as an example and uses data developmental analysis (DEA) method and Chen’s competitive dynamics theory to analyze the efficiency and competitiveness. In the end, three conclusions are made: First, the regional intellectual capital indicators are categorized and gathered systematically, which is helpful to make the analysis. Second, the results shown from DEA express the operating efficiency situation of three industries in Yilan County. Third, through Chen’s competitive dynamic analysis, the competitive cities/counties of three industries in Yilan County can be found. And then, according to the results from DEA and Chen’s analysis, suggestions and improvements are put forward based on qualitative data.

隨著台海兩岸經貿往來密切，發展迅速，客觀上對銀行業提出了許多服務要求，為兩岸金融業的合作提供了廣闊的空間。本文通過採用數據包絡分析法和共同邊界成本函數比較分析了兩岸商業銀行的成本結構及效率差異，實證結果表示大陸商業銀行的成本效率要高於台灣銀行。對這一結果的可能性解釋是大陸銀行的資產規模要遠高於台灣銀行。銀行總資產越高，其獲取低投入要素價格的市場能力越強，因此生產成本更低，成本效率更高。台灣和大陸商業銀行有必要發揮自身的優勢，通過各種方式和渠道，加快兩岸銀行界合作的進程。 / With cross-strait rapid economic development and trade exchanges, huge business investments have induced a great demand for financial services and provided a broad space for cross-strait cooperation. This paper adopts data envelopment analysis and meta-frontier cost function to compare and analyze the different cost structure and efficiency of mainland and Taiwan commercial banks. The empirical results reveal that cost efficiency of mainland commercial banks is higher than Taiwanese ones, which is maybe caused by the larger bank size and total assets. The larger the size of banks, the higher the market power for reaping the benefits of low input prices, thereby resulting in a lower cost of production and a higher cost efficiency. It is necessary for mainland and Taiwan commercial banks to develop their own strengths to accelerate the process of cross-strait cooperation in the banking sector through various means and channels.

本研究欲了解有無集團企業背景對本國產險公司經營效率之影響，並透過本國有無集團企業背景產險公司之效率比較，求證關於代理理論之審慎管理假說及費用偏好假說是否成立。本研究運用資料包絡分析法(Data envelopment Analysis, DEA)及cross-frontier analysis評估民國81至90年，17家本國產險公司具集團背景及無集團背景各年度效率情況。另外，採用多元迴歸分析討論產險公司不同經營特性對經營效率的影響。本文亦利用Malmquist生產力指數分析具集團背景及無集團背景產險公司十年來生產力的變動。 　　本研究之實證研究結果如下： 一、於技術效率，具集團背景及無集團背景產險公司無技術效率差異，表示不論有無集團背景，皆有各自的經營技術優勢，符合審慎管理假說。於成本效率，發現81至85年時具集團背景產險公司之成本結構於生產無集團背景產險公司的產出相對較具成本效率，符合費用偏好假說；但86至90年時，則無集團背景產險公司之成本結構對於自己的產出較具成本效率，不符合費用偏好假說。 二、以多元迴歸分析於81至85年、86至90年，影響無集團背景產險公司效率之因素。本文發現於86至90年，當無集團背景產險公司總資產越小、再保比例越高，其以自己的成本結構進行生產，越顯著較以具集團背景產險公司的成本結構進行生產來得具成本效率。 三、二類產險公司於民國81至90年間生產力皆呈現衰退，且具集團背景產險公司衰退情況較嚴重。二類產險公司生產力衰退主因皆為生產技術的衰退；此外，具集團企業背景產險公司十年來的技術效率有衰退的趨勢，而無集團背景產險公司之技術效率則持續進步。若綜合前面成本效率的結果，則十年來具集團背景產險公司平均效率表現沒有進步跡象；而無集團背景產險公司有改善其效率。 / The purpose of this paper is to examine the effect of“group”background on the property-liability insurance industry in Taiwan. We test the managerial discretion hypothesis and the expense preference hypothesis by comparing the efficiency of the group and independent property-liability insurers. Using the property-liability insurance industry in Taiwan from 1992-2001 as our sample, we use DEA and cross-frontier analysis, and adapt multiple regression analysis to examine the variables which affect the efficiency performance in the property insurance company. We also measure the productivity changes of the group firms and independent firms over ten years. The empirical results are summarized as follow. First, we find that the technical efficiency results are consistent with the managerial discretion hypothesis, in that there is no difference in the technical efficiency between the group firms and independent firms. The results of cost efficiency between 1992 and 1996 show that the group frontier dominates the independent frontier for independent outputs, supporting the expense preference hypothesis. However, the results of cost efficiency between 1997 and 2001 no more support the expense preference hypothesis in that the independent frontier dominates the group frontier for independent outputs. Second, we find that the independent firms tend to have a comparative advantage over the group firms in the independent cost frontier when the independent firm’s size is smaller or when its reinsurance proportion is higher. Finally, the results of the Malmquist productivity analysis show that the productivity of group firms declines in 1992-2001, and the decay is due to their technical efficiency decreases. Conversely, the productivity of the independent firm improves.

本研究依據2003年「行政院新聞局廣播電視白皮書」、「公開上市、上櫃資訊觀測網站有線電視系統業者財務報告書」等文獻資料，先以資料包絡分析法評估個別系統業者的技術效率，再應用Tobit截斷迴歸方法，探討影響台灣有線電視系統業者經營效率的因素。 評估結果顯示，造成個別有線電視系統業者經營技術無效率的因素，主要歸咎於浪費資源所造成之無效率，而非因生產規模不適當所造成之無效率，迴歸結果發現，營業收入與技術效率間具正向關係，而頻道數、廣告密集度、經營區面積、集團化及業務集中度對技術效率間具負向關係。 / Based on the information of 2003 “The Broadcasting television paper of Government Information Office of Executive Yuan” and “Finance Statements of The Cable System Operators of Listed Companies and OTC Listed Companies from Market Observation Post System in Taiwan”, this study first uses DEA to assess technical efficiency of cable system operators, and then applies the Tobit censored regression technique to investigate the determinants of technical efficiency. The efficiency-evaluating result shows that the main factor, which causes inefficient management, is an ineffective use of resource; an improper production scale has less impact on it. The regression result also shows that the revenue has a positive impact on technical efficiency, but the number of channels, Area, the density of advertisement, conglomeration, and business focus has negative impacts on technical efficiency.

本研究係以民國81年1月1日至民國90年12月31日間曾從事併購行為之國內53家上市櫃公司為研究樣本，取其併購前後五年之財務資料，利用資料包落分析法計算其整體技術效率、純技術效率、規模效率值，再依據目標公司是否位於國內為併購類型的分類標準，探討併購活動與併購類型是否影響主併公司績效。 本研究實證結果如下： 一、在不考慮併購類型的情況下，併購前後對於整體技術效率、純技術效率與規模效率呈現不顯著的正向關係，表示併購後效率雖然有提升，但未達顯著水準。 二、在未區別併購前後的情況下，雖然併購類型對於整體技術效率與純技術效率均呈正向關係，與規模效率則呈負向關係，但三種效率值皆未達到統計上顯著水準，表示進行國內併購與跨國併購的主併公司在效率上沒有太大差異。 三、跨國併購後在整體技術效率、純技術效率與規模效率均呈現正向關係，並且在整體技術效率與純技術效率達到統計上顯著水準，表示「國際化網路」假說確實存在。 / In this research, we based on the companies that listed in Taiwan Security Exchange or the OTC which had domestic or foreign acquisitions over the period from 1992 to 2001. Using these firms’ five years financial data before and after acquisitions, we apply Data Envelopment Analysis to measure efficiency and compare the performance of firms following domestic or foreign acquisitions. The major research finding as follows. First, if we do not consider the type of acqusiontion, domestic or foreign, the results denote that there is no efficiency difference before or after acquisitions. Second, after we control before or after acquisitions, the results demonstrate that there is no efference difference between domestic and foreign acquisions. Third, after we control the cross effects between acquisition time and acquisition types, the results show that after foreign acquisitions the merger companies increase efficiency significantly, which confirms “Positive Multinational Network Hypothesis”.

犯罪防治在各縣市警察機關勤務中具有一定的重要性，本研究目的在於評估各縣市警察機關執行治安與犯罪預防之相對效率。因為內政部將各縣市警察機關分成直轄市、甲級與乙級等三級制，故相對警力投入非常不一致，對犯罪預防效率會產生干擾，為將此項外在環境因素所造成的干擾排除，本研究採取三階段資料包絡分析法，針對臺灣23個縣市警察局，在民國93至95年間，建立評估相對效率之實證模型。研究結果發現未排除環境因素干擾前，臺灣地區各縣市警察局的治安與犯罪預防之平均相對規模效率高於純技術效率，顯示治安與犯罪預防之無效率應為生產技術的影響；此外，甲級縣市警察局的總技術效率值最高，反之，直轄市警察局的治安與犯罪防治效率為最低。在排除環境因素干擾後，臺灣地區各縣市警察局平均治安與犯罪預防相對效率有輕微下降現象，其中，乙級縣市警察局的治安與犯罪防治效率，反而上升到為最高。此外，乙級縣市警察局呈現高比例的規模報酬遞減現象，表示乙級縣市警察局應縮減其所分配到的經費規模，反之，甲級縣市警察局呈現高比例的規模報酬遞增現象，表示甲級縣市警察局應相對增加所得到經費；至於，直轄市警察局的治安與犯罪防治效率並不好，並且，在第三階段分析結果顯示應該再增加直轄市警察局的經費投入，方有助於提升其治安與犯罪防治效率，但是目前直轄市警察局所分配到的警力與經費，已高於甲級與乙級縣市警察局很多，可知，目前直轄市警察局的高額警力投入，可能不完全為提升與改善治安與犯罪防治效率，而應還有其它的重要工作項目，如政府維安，交通維護等。 / The role of crime prevention plays an important role for each county’s police department in Taiwan. This study employs three-stage data envelopment analysis to evaluate the relative crime prevention efficiency among 23 counties police departments in Taiwan from 2004 to 2006. National Police Agency classifies these 23 counties police departments by three categories, A, B and C, in terms of the amount of police force investment. Based on the first-stage analysis, it concludes that relative crime prevention inefficiency for each county comes from the inappropriate police force investment. There are no significant different results in the third-stage analysis. A class, Taipei City and Kaohsiung City police departments which have highest police force investment, have relative lower crime prevention efficiency. However, the C class counties’ police departments, such as Yunlin County and Pingtung County, with lowest police force investment have better performance with highest crime prevention efficiency. And, B class counties’ police departments, such as Taipei County, Kaohsiung County, and Taichung City, with relative higher police force investment have second best performance in crime prevention efficiency. Therefore, this study suggests that the budget of police force investment needs reallocation among three different categories of police departments; the police departments of Taipei City and Kaohsiuang City may consider cutting down some non-related crime prevention services.

在財政適足的原則下，尋求公平與效率間的平衡點，一直是租稅制度所探討的重點，而針對租稅結構的討論更是焦點所在，可是對於稅務行政組織的檢討卻相對不受重視，惟一國租稅制度主要係由該國租稅結構與稅務行政組織所構成，所以不僅是租稅結構會影響國家整體資源的配置，稅務行政組織的調整亦是。觀察我國稅務機構之形成，諸多興革，每為遷就現實環境需要，暫行從權，欠缺具長期性、整體性與前瞻性之規劃，使得整個組織架構不甚協調。目前各級政府財政狀況日益惡化，行政效率亦履遭詬病，政府再造或是行政組織重整已成各界關注的焦點，因此本文先藉由相關文獻研究歸納採行稅務行政一元化或二元化之優缺點並與實務觀察作比較分析，再利用資料包絡分析法（DEA）從效率面著手，以臺北市稅務稽徵組織（臺北市國稅局與臺北市稅捐稽徵處）為樣本，除可瞭解稅務行政機關之效率表現外，亦可藉由實證數據佐證，重新評估現行稅務行政組織架構之妥適性。本文依據相關文獻研究及實證分析結果作以下結論：一、整體而言，臺北市稅捐稽徵處在總技術效率、純技術效率及規模效率的表現與穩定度，均不若臺北市國稅局，顯示無效率的原因除了資源運用的無效率外，未在最適規模下經營，亦是主要原因。二、就近十年來的變化觀察，2003年以後，臺北市稅捐稽徵處雖然在純技術效率表現上能與臺北市國稅局並駕其驅，但其規模效率之表現卻更形惡化，致總技術效率與臺北市國稅局相較仍有相當差距。三、推論原因，應為2003年後加值型與非加值型營業稅由國稅局收回自徵，地方稅捐稽徵單位雖然在資源使用上已作調適，但為達便民之效，仍維持原先各稽徵所的設置，造成規模不當，致無法在最適規模下從事稽徵工作。四、採行稅務行政一元化體制可收簡政便民、經濟節約、人員運用調度靈活且不影響地方財政自主等優點，佐以稽徵效率之實證數據，檢視我國現行稅務行政二元化的組織體系實有重行評估回復一元化體制之必要性。五、對民眾而言，政府係一體的組織，任何政府再造或組織調整工作，應有更大格局作通盤的考慮，才能真正運用有限資源並提升行政效率。基於提升稅務稽徵效率，避免稅務行政人力與資源配置的浪費，本文建議採取稅務行政一元化之組織體系，將地方稅委由國稅局代徵，地方稅務人力移撥至國稅局，或者整併為內地稅務局，統理內地稅之稽徵，藉由資源重組、整合的方式，讓有限的資源可以獲得更靈活的調度與運用。另為減少阻力，代徵經費可以視地方財政狀況從輕或是免除，以提高地方政府或議會同意的意願、降低合併阻力。

臺灣於1990年放寬銀行設立的限制後，本國銀行和外商銀行的數目快速增加，使得金融市場更加競爭，因此銀行的經營績效是個重要的議題，銀行可透過績效的評估結果找出可能的改善方向。本國銀行與外商銀行的進入條件、經營形態、銀行制度等因素可能使得兩種類型的銀行生產技術有所不同，因此本研究採用全域共同邊界法研究37家本國銀行與20家外商銀行在2005-2015年間效率與生產力的分析，並採用變動規模的方式拆解Malmquist生產力指數，使得生產力變動來源能更精準地衡量。最後使用Tobit迴歸分析找出影響銀行技術效率、最佳實務差距和技術差距比率之因素。 / Since Taiwan relaxed the restriction of setting up a bank in early 1990s, the number of both domestic and foreign banks in Taiwan had increased rapidly. This leads to the result that the financial market become more competitive. Consequently, the performance of bank is an important issue. It can be used to find some way for improvement. Due to the different entry conditions, types of operating system and bank systems between domestic and foreign banks, this paper uses global metafrontier approach to research the efficiency and productivity change of 37 domestic banks and 20 foreign banks during 2005-2015 in Taiwan. Furthermore, this research adopts VRS to decompose Malmquist productivity indexes, which makes the sources of the productivity change can be measured more accurately. Finally, Tobit regression analysis is used to investigate the factors accounting for the differences in technical efficiency, best practice gap and technology gap.

半導體相關產業的發展是支撐我國在世界經濟體系中佔有重要地位的主要原因之一，而其中尤以半導體產品的製造與代工備受矚目。近年來半導體相關產業的發展呈現成長狀態，連帶引發半導體製造廠之產能呈現供不應求的現象，因此如何作好產能管理，使能盡量符合顧客需求，便成為管理當局關注的議題。 半導體製造廠的產能管理著重在機台設備面，此與本產業之多數製程係仰賴精密機台之功能有關。為了探討如何充份利用設備產能，故本研究從成本動因的角度，探討可能影響機台設備產能的因素。 由於半導體相關產品種類繁多，功能各有不同，因此在接受顧客訂製時亦呈現多樣化現象。當半導體產品之設計不同時，將衍生複雜性之問題，可能對機台設備效率發生影響，因此本研究之研究問題一即在探討產品複雜性對設備效率之影響為何。 此外，為求品質方面的優異、加快研發產品的問世速度，以及排程上的適切，許多相關作業活動和作業型態因應而生，使整體生產作業之複雜性提高，而生產作業複雜性是否成為影響設備效率之因素，即為本研究之研究問題二欲探討的內容。 在半導體製造廠之幾近全自動化的生產作業環境中，機台設備除了具有製程上的能力外，其自動化的運作方式是否會對效率面發生影響，亦為本研究有興趣的主題；由於機台設備之自動化運作設計有助生產周期縮短及浪費現象減少，為增加效率之來源，即為效率動因的定義，因此形成本研究之研究問題三探討的內容，即效率動因(機台的自動化運作時間)對設備效率之影響。 本研究透過田野研究及文獻探討形成三項主要假設： 1.產品複雜性與設備效率存在負相關： 當產品之製程技術等級愈高，表示產品愈複雜，導致設備效率愈差。 2.生產作業複雜性與設備效率存在負相關： 當品質各項作業、研發相關作業和小批量作業數量愈多，影響正常生產愈大，使生產情況愈複雜，導致設備效率愈差。 3.效率動因與設備效率存在正相關： 當機台設備之自動化運作時間愈多，表示各項操作作業愈單純，可使設備效率愈好。 本研究採取田野(Field)及田野實證(Field Empirical)研究方式。為了使學術界對半導體製造產業有更多瞭解，因此本研究先從事田野研究，由筆者在民國88年9月至民國89年6月，每週親自至個案公司1-3天，以觀察、閱讀公司內部資料和訪談的方式進行對此產業的瞭解。接著以個案公司之民國89年1-3月的機台設備日資料為樣本，進行設備綜合效率(OEE)之實證迴歸分析，並佐以DEA敏感性分析結果以為驗證。 設備綜合效率(OEE)之實證迴歸分析結果顯示：生產作業複雜性對設備效率確實有負向影響，且自動化效率動因對設備效率有正向影響。在(DEA)敏感性分析結果方面，生產作業複雜性對設備效率確實有負向影響，且自動化效率動因對設備效率有正向影響。 此項研究結果的隱含意義在於： 一、概括而論，由品質作業、研發作業和批量水準構成的生產作業複雜性確實對機台設備效率有負向影響，因此管理當局應著重於品質鑑定作業、品質內部失敗作業、研發相關作業和未滿載批次作業之管理。 二、由機台設備之自動化運作時間構成的效率動因對機台設備具有正向影響，因此在實務運作上，各相關部門在進行作業設計時應考慮此點，而當機台設備運作異常時，設備工程師等人員應充分展現支援的能力，使之盡速恢復自動化運作狀態。 由於OEE及DEA兩個迴歸模型所驗證的結果大致上相同，故本研究之結果應具可信度。 根據實證研究結果，本研究對實務界的建議為： 1.建議實務界可繼續針對各種功能性不同的機台設備群組作效率影響因素分析，有助管理與控制導致不同設備效率損失的影響因素，且可利用DEA方法以彌補OEE效率評估之缺失，俾能取得更有意義的參照結果。 2.DEA的實證結果顯示品質作業中的事前維修保養作業似有助設備效率之提升，與OEE之實證研究結果不同，建議管理當局可以告知製造部人員關於DEA的實證結果，則製造部人員應更能體認到品質的預防作業之重要性，同時亦建議個案公司可繼續進行事前維修保養作業對設備效率之影響研究。 3.未滿載批次之批量水準對設備效率有不利影響，建議個案公司儘量避免，利用併貨方式處理之。但若真的無法併貨時，則亦應考慮各機台設備之產能利用狀況，盡量分配給負擔較輕的機台進行製造作業，以減少瓶項機台的發生機率。 本研究對學術界的建議為： 1.對各種不同功能性的設備而言，若能取得影響其效率的產品複雜性因素，則可幫助實務界進行產品設計和設備產能分配之決策，本研究未達成此目的，建議後續研究者可繼續為之。 2.建議後續研究者可以針對本研究採用之效率動因觀念，積極地找出會使設備效率提升的因素為何，作為引導員工行為的依據。 3.不論學術界或實務界欲採用DEA方法來評估生產效率時，皆應謹慎選擇投入和產出項目，否則容易得到錯誤的引導。 / The development of semiconductor industry, especially the semiconductor manufacturing and foundry, is one of the main contributors that win Taiwan worldwide attention and upgrade the rank of Taiwan’s competitive advantage. In recent years, the continuous growth of semiconductor industry has brought about shortage of supply. Therefore, how to manage production capacity effectively and to meet market needs has become a critical management issue. The focus of capacity management in fab is on manufacturing equipment, because it is the equipment that makes manufacturing activities work. In order to study how to fully utilize equipment, this research emphasizes searching for the influencing factors for equipment efficiency in semiconductor manufacturing, which is often measured by OEE. Those factors are designed as product complexity, process complexity, and efficiency drivers. Based on theoretical foundation, this study comes out three hypotheses as follows: 1. Product complexity negatively influences equipment efficiency. 2. Process complexity negatively influences equipment efficiency. 3. Efficiency driver positively influences equipment efficiency. (Efficiency driver is not clear for me here) The research proceeds with two methods: field study and field empirical study. For the former, observation, document reading and interview techniques are adopted one to three days a week, from September 1999 to June 2000. As to the latter, daily data from one semiconductor manufacturing fab are collected. The sample size is 4382. Two analyses are done: one is specified by OEE and the other is by DEA, which is for sensitivity analysis. The empirical results of both analyses indicate that process complexity and efficiency driver empirically has significant negative and positive effects on equipment efficiency respectively. The results support two hypotheses of this study. The empirical results suggest that: 1. In general, process complexity in terms of quality, R&D and batching activities has negative influence on equipment efficiency. Therefore, the management should make efforts on managing the monitor and test, internal failure, R&D and batching activities. 2. The auto-operation status can help enhance equipment efficiency, and thus should be taken into account when designing all the relevant activities. Besides, it should be emphasized if any out-of-order status are confronted, all supporting personnel, such as equipment engineers, should try as soon as possible to get equipment repaired and restored to work automatically. Results from sensitivity analysis arrive at roughly the same conclusions. Therefore, this research should be reliable and valid, and the findings can be possibly good reference for the management in semiconductor industry and future researchers.)