家族企業是台商企業普遍的經營型態，隨著近幾年台商第一代創業主接近退休年齡，各個台商家族企業中逐漸掀起一波接班潮，未來能否突破接班的挑戰，是台商家族企業走向永續經營的關鍵。然而，家族企業對各接班規劃關鍵因素的認知，都有可能影響接班的最終成果，因此，本研究以台商家族企業的第一代創辦人及第二代接班人選為對象，分別探討家族企業對傳承與接班、治理、成長、確信性、退場策略、財富管理等六項接班規劃關鍵因素的重要性認知程度及影響力認知程度，以分析台商家族企業對接班相關議題的認知現況，以及重要性和影響力兩者認知的差異。此外，本研究更進一步分析職位、性別、年齡、身份等個人特性，以及產業類別、公司年齡、所在地、員工人數等企業特性對各個接班規劃關鍵因素認知的影響。 本研究以結構性紙本問卷進行調查，採用資料分析方法包含探索性因素分析、信度分析、相關分析、成對樣本T檢定、平均數比較、獨立樣本T檢定、單因子變異數分析等方法進行檢定。研究發現，各個接班規劃關鍵因素認知無論在重要性或影響力上，多數都彼此存在顯著正向相關，且重要性的程度均顯著大於影響力的程度。此外，更進一步發現身份、員工人數、產業類別會對認知的結果產生影響。 / Family business is one of general types of companies in Taiwan. As the first generation entrepreneurs reached the retiring age in recent years, many Taiwanese family businesses gradually tend to prepare for succession planning. Whether those Taiwanese family businesses could go through the challenges of succession in the future will be the key factor of their sustainable operation. However, their perceptions of succession planning related issues could influence the result of succession. With their first-generation founders and second-generation successors as research object, this study explored their perception level of the importance and capability to the key factors of succession planning, including succession and next generation, governance, growth, assurance, exit strategies, and wealth preservation. Then, we could capture the thought of family businesses and figure out the difference between importance and capability of each factors. Besides, this study also analyzed the influence of some individual characteristics（ position, gender, age, and status） and business characteristics（ industrial categories, established year, location, the number of employees）. This study employed a paper-based questionnaire survey with a structured format and tested by explorative factor analysis, reliability analysis, correlation analysis, paired sample t-test, comparison of means, independent-sample t-test, and one-way ANOVA. Through those data analysis, the results showed that almost all factors revealed in the study are significantly positively correlated to each other in the perception level of importance as well as the perception level of capability. And, the perception level of importance is always higher than the perception level of capability. Furthermore, some characteristics, including individual status, industrial categories, and number of employees can significantly influence the result of the perception level.

京都大学 / 新制・課程博士 / 博士(文学) / 甲第22909号 / 文博第855号 / 新制||文||699(附属図書館) / 京都大学大学院文学研究科行動文化学専攻 / (主査)教授 落合 恵美子, 教授 松田 素二, 准教授 安里 和晃 / 学位規則第4条第1項該当 / Doctor of Letters / Kyoto University / DGAM

博士(学術) / 甲第514号 / 199p / Hitotsubashi University(一橋大学)

京都大学 / 0048 / 新制・課程博士 / 博士(文学) / 甲第18439号 / 文博第652号 / 新制||文||605(附属図書館) / 31317 / 京都大学大学院文学研究科行動文化学専攻 / (主査)教授 落合 恵美子, 教授 松田 素二, 教授 石川 義孝 / 学位規則第4条第1項該当 / Doctor of Letters / Kyoto University / DGAM

本研究旨在探討家族企業接班與接班人類型對於公司現金來源及現金價值的影響。本研究使用於1992年至2015年被列於S&P 1500指數的公司為樣本進行實證研究。實證結果顯示家族企業接班後將減少使用發行股票為公司現金的來源。此外，當接班人為家族成員時，企業接班後的邊際現金價值會較低；然而於財務限制的家族企業，企業接班將使當年度的邊際現金價值提高。本研究結果顯示資本市場對於家族企業接班投以較高的關注，尤其當接班人為家族成員時程度更為顯著。 / This study examines the effect of succession on the cash saving behavior and the value of cash holdings for family firms. By examining the Standard and Poor 1500 indexed firms from 1992 to 2015, we find that cash savings from equity issuance decrease around successions, and the decreasing effect lasts longer with family related successors. In addition, the marginal value of cash holdings will be lower after succession if the successor is associated with the family. But if family firms are financial constrained, the marginal value of cash holdings will be higher with family firms with succession at the year of succession but not after. These findings indicate that the capital markets are concerned with the succession implication for family firms more than non-family firms, especially when the successors are family members.

家族企業約佔我國上市公司的80.63％，其管理權與經營權多掌握在同一家族中，家族對企業有很大的影響力。本研究探討家族企業與非家族企業多角化程度與董監質押比例之高低跟盈餘管理之關聯性。 本研究以我國1997年至2006年底之上市公司為樣本，實證結果發現：(1)家族企業較非家族企業從事盈餘管理的可能性為高；(2)當公司多角化經營程度越高時，公司有較大之誘因進行盈餘管理之行為，然而當公司為家族企業且其多角化程度越高時，反而會降低家族企業盈餘管理可能性；(3)家族企業樣本中，多角化經營程度高低，與家族企業是否從事盈餘管理並無顯著之關係；(4)公司非相關多角化經營之高低，與家族企業是否從事盈餘管理，並無顯著之關係；(5)公司董監事質押比率之高低，與家族企業是否從事盈餘管理，並無顯著之關係。 / Family firms take about 81% of the listed firms in Taiwan. This study investigates the relation between business diversification and earnings management and that between stock pledge of directors and earnings management under the family-firms/non-family -firms setting. Based on the sample of firms listed in Taiwan during 1997-2006, the empirical results show that the family companies are more apt to manipulate earnings than the non-family companies. The higher the degree of diversification, the more the companies are apt to manipulate the earnings. However, neither unrelated diversification nor stock pledge of directors is related to earning management. Contrast to non-families, well-diversified family companies may decrease the possibility of earnings management, but taking family companies as a sample, diversification is not associated with earnings management.

由於當公司管理機制設計出了問題時，盈餘管理動機會較容易通過篩檢，甚至管理機制本身可能都會產生盈餘管理動機，並使得管理當局可能容易操縱公司決策或是報表數字，又從國內報章雜誌的報導，我們可以發現一些台灣管理機制上的亂象，如董監一家親、董事不懂事、監事不監視或是一個家族、機構投資包辦董事會席次的情況。 在此環境之下，為了維護股東權益、降低盈餘管理行為與促進證券市場的穩定發展，本研究擬針對三構面—與股東有關、與董監事有關、與經理人有關之管理機制，如：機構投資者持股比例、外部大股東持股比例、董事會規模大小、最大家族成員董事持股、監察人是否具獨立地位、董事長是否兼任總經理、經理人持股比例、總經理薪資總額等管理機制設計，探討其與盈餘管理程度之影響。 本研究為了達到學術與實務結合，採用會計師與會計經理之實地訪談與實證研究兩種方法，以兼具深度之訪談與廣度之實證研究，探討公司管理機制設計對盈餘管理程度之影響。 一、會計師與會計經理之訪談 本訪談目的係為了瞭解國內上市公司管理機制設計與操縱之情形，因此挑選對於實務運作有深入瞭解的執業會計師與上市公司會計經理，透過依研究問題所設計的各項訪談問題，最後依照所獲結論彙總形成研究假說。而訪談結果大部分的會計師與會計經理皆認為，有些公司的確會在股東部分、董監事部分與經理人部分的管理機制作刻意的安排，以使得其盈餘管理目的較易達成。 二、實證研究 透過以上訪談形成研究假說之後，本研究以上市公司為研究對象，蒐集民國84年至87年間盈餘管理程度與各管理機制之相關資料，進行複迴歸分析，經由會計師與資深會計經理之訪談與實證研究，本研究得出以下綜合性結論： (一)股東部分之管理機制： 1. 機構投資者持股比例：從訪談中得知，機構投資者持股對於公司盈餘管理程度有相當程度之影響，但由於其身份真假難以區分，因此較難確定其所發揮之角色，及其對盈餘管理程度之正負影響；在實證分析結果部分，此管理機制則未與盈餘管理程度成顯著關係。 2. 外部大股東持股比例：從訪談結果中得知，由於國內企業普遍存在董事席次安排的問題，因此外部大股東對於公司決策有一定程度之影響；但由於較難確定此管理機制所發揮之角色，因此較難確定其對盈餘管理程度之正負影響；在實證分析結果部分，此管理機制則未與盈餘管理程度成顯著關係。。 (二)董監事部分管理機制： 1. 董事會規模大小：從訪談結果中發現，若具有共通性的成員越多，可能越容易從事盈餘管理行為，且在實證分析部分，民國八十七年度樣本分析中發現，董事會規模大小與盈餘管理程度呈顯著正相關，即表示董事會規模越大，公司之盈餘管理程度越高。此實證分析結果與專家訪談所獲結論相符。 2. 最大家族成員董事持股比例：從訪談結果中發現，若最大家族在董事會中勢力越大，則對公司影響程度越大，而在實證分析部分，於民國八十七年度樣本分析中發現，最大家族成員董事持股比例與盈餘管理程度呈顯著正相關，表示最大家族成員董事持股比例越高，公司盈餘管理程度越高。此實證分析結果與專家訪談所獲結論相符。 3. 監察人身份是否獨立：從訪談中發現，若是機構監察人可能由於較容易操縱，不易維持獨立地位，因此較自然人監察人不易發揮監督功能，而在實證分析部分，則未與盈餘管理程度呈顯著關係。 (三)經理人部分管理機制： 1. 職務雙重性：從訪談中得知，若具有職務雙重性較不易執行相互報告與負責之制度，可能使得盈餘管理行為較易發生，但可能由於仍有其他董事會成員兼任經理人之情況未納入考慮，使得實證分析部分，未與盈餘管理程度呈顯著關係。 2. 經理人持股比例：從訪談中發現，有些產業偏好以股票招攬或鼓勵員工，因此對於經理人的激勵有相當大的誘因，但也可能因此產生盈餘管理的動機，但可能由於未能考慮不同持股來源之不同動機程度，使得在實證分析部分未能與盈餘管理程度呈顯著關係。 3. 總經理薪資總額部分： 從訪談結果中發現，總經理的薪資通常包括本薪與依照盈餘計算之紅利，因此可能由於未能詳細區分薪資內容之盈餘管理動機，使得在實證分析部分，未與盈餘管理程度成顯著關係。 目 錄 第一章 緒 論………………………………….............1 第一節 研究動機與目的…………………………………… 1 第二節 研究問題…………………………………………… 3 第三節 研究方法…………………………………………… 4 第四節 研究架構…………………………………………… 6 第二章 文獻探討…………………………………............8 第一節 盈餘管理相關文獻………………………………… 8 第二節 公司管理機制之相關文獻…………………..…….. 10 第三節 公司管理機制與盈餘管理相關文獻……………… 21 第四節 文獻彙總…………………………………………… 30 第五節 研究延伸…………………………………………… 38 第三章 資深會計經理與會計師之訪談………........ 43 第一節 訪談目的……………………………….…….……... 43 第二節 訪談問題之形成………………………….………… 43 第三節 訪談結果記錄…………………………….……….... 48 第四節 訪談內容比較與分析…………………….………… 58 第四章 研究方法論……………………………........ 61 第一節 觀念性架構………………………………...……….. 61 第二節 研究方法………………………………….…..…….. 62 第三節 研究假說…………………………………….…..….. 62 第四節 變數衡量………………………………………...….. 74 第五節 實證模式………………………………….……….... 81 第六節 研究期間與抽樣限制條件……………….………… 82 第七節 資料來源………………………………….………… 83 第八節 資料分析方法……………………………...……….. 84 第五章 實證研究結果…………………………... .........85 第一節 敘述性統計…………………………………….…… 85 第二節 複迴歸分析結果…………………………….…….... 86 第六章 結論與建議……………………….…….. .........93 第一節 研究結論………………………………………...….. 93 第二節 研究限制……………………………………………....96 第三節 建議及未來研究方向……………………….…….... 96 參考文獻………………………………............…………….99 表 次 表一、國外盈餘管理文獻彙總表………………………………. 31 表二、國內盈餘管理文獻彙總表………………………………. 31 表三、國外管理機制文獻彙總表—屬理論探討者……………. 32 表四、國外管理機制文獻彙總表—屬實證分析者……………. 32 表五、國內管理機制文獻彙總表………………………………. 34 表六、國外管理機制與盈餘管理相關性之文獻彙總表………. 35 表七、國內管理機制與盈餘管理相關性之文獻彙總表………. 36 表八、研究延伸彙總表…………………………………………. 42 表九、研究問題與訪談問題對照表……………………………. 44 表十、訪談問題形成之彙總表…………………………………. 45 表十一、問題一結論彙總表……………………………………. 49 表十二、問題二結論彙總表……………………………………. 50 表十三、問題三結論彙總表……………………………………. 52 表十四、問題四結論彙總表…………………………………… 53 表十五、問題五結論彙總表……………………………………. 54 表十六、問題六結論彙總表……………………………………. 55 表十七、問題七結論彙總表……………………………………. 56 表十八、問題八結論彙總表…………………………………… 56 表十九、問題九至十六結論彙總表……………………………. 57 表二十、會計師與會計經理訪談結果比較表…………………. 58 表二十一、變數衡量彙總表……………………………………. 80 表二十二、所有樣本之產業分布表……………………………. 82 表二十三、敘述統計分析表……………………………………. 85 表二十四、總樣本分析VIF值表……………………………… 86 表二十五、總樣本迴歸分析表…………………………………. 87 表二十六、各年度樣本獨立性假設分析表……………………. 90 表二十七、各年度樣本迴歸分析表……………………………. 90 表二十八、管理機制與盈餘管理程度之研究結果彙總表……. 94 圖 次 圖一、研究方法概念流程圖…………………………….……... 5 圖二、研究架構圖……………………………………….……... 7 圖三、訪談問題形成流程圖…………………………………… 44 圖四、股東部分管理機制與盈餘管理之觀念架構圖………... 61 圖五、董監事部分管理機制與盈餘管理之觀念架構圖……… 61 圖六、經理人部分管理機制與盈餘管理之觀念架構圖……… 62 附 錄 附錄一、國內外管理機制整理表…………………………….. 105 附錄二、統計結果彙總表……………………………….….… 110 附錄三、依照產業別估計裁決性應計項目之迴歸分析….…. 114 / If there are some deficiencies on corporate governance structure, the motivations of earnings management will pass through the corporate governance easier. The corporate governance will even create some motivations, and managers (might be owners also) will tend to manage the decisions or reported earnings. Hence, whether the corporate governance of public companies be designed and works well is the hottest topic in Taiwan, in order to assert stockholders’ rights, decrease the behaviors of earnings management, and improve the stock market develop steadily. This thesis combines interviews (with CPAs and accounting managers) and empirical study to investigate the relation between corporate governance and earnings management. 4. Interviews with CPAs and accounting managers: The main purpose of interviews is to understand how the corporate governance of public companies be designed and manipulated, so the interviews are made with CPAs and accounting managers who realize the true meanings of CG more profoundly. By the conclusions of the interviews, I can further ascertain the foundations of my assumptions and give the outcomes of empirical tests stringent explanations. In the conclusions of the interviews, most CPAs and accounting managers consider that the corporate governance in stockholders, members of board, and managers’ dimensions are indeed manipulated to achieve some purposes of earnings management in many public companies in Taiwan. 5. Empirical study: My study objects are the public companies in Taiwan Stock Trade. I collect financial and corporate governance data and run regression analysis. The comprehensive conclusions of interviews and empirical tests are as followed: 3. Stockholders’ dimension: (1) Institutional stockholders’ holdings: From the contents of interviews, I realize that institutional shareholders’ holdings have some impacts on earnings management, but the real roles of institutional shareholders are hard to clarify. As the result, it’s hard to predict the relation between institutional holdings and earnings management as positive or negative. In the empirical test, there is no significant relation between institutional holdings and the level of earnings management. (2) Outside big stockholders’ holdings: From the contents of interviews, I realize that most of big shareholders of some family company have been in the board of directors, and in the empirical test, there is no significant relation between outside big stockholders’ holdings and the level of earnings management. 4. Members of board’s dimension: (1) Size of board of directors: From the contents of interviews, I realize that the more the number of members of board with similar characteristics, the easier will they manage reported earnings. In the empirical test of 1998 samples, there is significant positive relation between size of board of directors and earnings management. It means that the bigger the board of directors, the higher the level of earnings management. (2) The holdings of the biggest family members of directors: From the contents of interviews, if the biggest family has more power in the board of directors, it influences the board of directors more. In the empirical test of 1998 samples, there is significant positive relation between the holdings of the biggest family members of directors and earnings management. It means that the higher the holdings of the biggest family members of board, the higher the level of earnings management. (3) Whether the supervisors have independent roles: From the contents of interviews, I realize that because of some regulations of supervisors, the institutional supervisors are manipulated easier than natural supervisors and hard to supervise the behavior of earnings management. But in the empirical test, there is no significant relation between supervisors’ independent role and the level of earnings management. 5. Managers’ dimension: (1) Duality (whether the chairman of board and CEO are the same): From the contents of interviews, I realize that if the chairman of board and CEO are the same, there might be deficiencies of reporting and mutual responsibility and higher level of earnings management. But in the empirical test, there is no significant relation between duality and earnings management. (2) Managers’ holding: From the contents of interviews, I realize that some companies of particular industries are preferred to give stocks to recruit or encourage employees, so the holdings of managers are very incentive. But in the empirical test, there is no significant relation between managers’ holdings and the level of earnings management. (3) CEO’ compensation: From the contents of interviews, the CEO’s compensation is often included fixed salary, bonus based on the earnings, so it might has some relation with the level of earnings management. But in the empirical test, there is no significant relation between CEO’s compensation and the level of earnings management.

本研究為了解家族企業第一代傳承給第二代之接班規劃與模式，及第一代在採取此接班模式所考量之接班因素為何。首先以文獻與次級資料進行紮根分析，大致歸納出台灣家族企業在進行接班時所考量之因素為何。再以深度訪談之方式，訪談十家台灣家族企業，在訪談過程中進一步探究現在台灣家族企業在接班時所採取之模式與其所考量之因素。接續次級資料進行紮根研究，以達到理論飽和。 選擇家族內部成員或非家族內部成員的家族接班考慮因素有：血緣或親屬關係、中華文化與家庭倫理、教育學歷背景、基層做起、部門輪調、外部工作經驗、意願、信任、經營權、所有權、股權分配、能力、忠誠度、領導風格、個人特質等因素。選擇企業內部員工或外部專業經理人之能力接班考慮因素歸納出來有：教育學歷背景、資歷、企業文化、引進專業技術能力、管理制度、板凳哲學、關係、基層做起、部門輪調、遠見、領導風格。進一步以紮根理論研究方法將兩部份因素進行主軸編碼與選擇編碼最後歸納出第一部份的核心類別為「家族接班」，第二部份的核心類別為「能力接班」。 本研究相關之研究發現有以下六點： 一、 科技、製造業對教育學歷背景之要求較食品、消費品業明確。 二、 家族成員以各部門歷練為主， 內部員工重在深層培育， 外部專業經理人大 致了解各部門運作。 三、管理導向領導者較適合兄弟共治企業，新一代領導者偏好外部專業經理人。 四、兄弟共治企業要長久 經營，彼此觀念要相契合、少計較，並 清楚分權。 五、年輕二代績效表現主要以改善企業流程或制度為主，尚無法進行重大決策。 六、第二代在規劃未來接班時多以企業內部員工或外部專業經理人為主。 / The objective of this research was to understand how the owner of family business plans his/her succession and what the factors he or she considers. Firstly, following the grounded theory method, I reviewed prior literatures and used the secondary data to categorize the considered factors in the succession of Taiwanese family business. Then, I conducted the in-depth interviews with 10 Taiwanese family business members to further verify the succession factors. Finally, I used these collected data to achieve theoretical saturation. The factors of choosing the successor between family members and non-family members are including: relationship of blood and relatives, Confucian values and Chinese culture, educational background, frontline work experience, functional rotation, outside work experience, willingness, trustiness, governance, ownership, distribution of shares, competence, royalty, leadership and characteristics. The factors of choosing the successor between internal employees and outside professional managers are including: educational background, seniority, business culture, introduce professional skills or professional management, succession system, relationship, frontline work experience, functional rotation, foresight and leadership. I used the axial coding and selective coding to categorize these two kinds of factors into central categories of “Family succession” and “Competence succession”. The study can be summarized as following findings: 1. The requirements of educational background of technology are more specific in the manufacturing industry than the food and FMCG industries. 2. Family members are focused on functional rotation; internal employees are more emphasized on depth training; the outside professional manager come to family business directly. 3. The management-oriented leader prefers co-governance of family business between brothers. The new generation leader prefers outside professional managers. 4. The consistent value of management and clear decentralization are important in brother-cooperative governance business. 5. The main task of the new generation leader’s performance is to improve business processes or systems. They didn’t have the enough authority to make an important decision. 6. The new generation leaders plan their future successions with internal members or outside professional managers.

研究顯示，家族企業之數量與經濟影響力在全球企業環境中迅速成長並占有一席之地，成為具競爭力的存在，本研究以我國2001至2008年的上市（櫃）公司為樣本，探討財務分析師針對家族與非家族企業在預測行為上之差異，本研究之迴歸模型以分析師預測誤差、追蹤意願及預測離散程度三種特性分析財務分析師的預測行為，研究顯示相較於非家族企業，分析師對家族企業之預測意願較低，追蹤數量明顯較少，在預測結果上，家族企業會使分析師的預測產生較大的誤差，且各分析師間預測結果的差異程度也較大，本研究藉此結果推論家族企業中控制股東與其他股東代理問題的存在，及家族成員擔任管理者或董事等重要職位導致董事會喪失監督職能，在資訊揭露的數量與品質上表現較差。 / Prior research shows that family firms have grown rapidly and played an important role in the global corporate environment. This study examines the relation between family firms and financial analysts’ earnings forecast behaviors in Taiwan from year 2001 to 2008. I use several analysts forecast attributes: forecasts error, number of analysts following, and forecast dispersion. The results indicate that family firms generally have less analysts following, greater analysts’ forecast errors and greater forecast dispersion. These findings support the argument that the existence of conflict between majority and minority shareholders and that family members serving as managers or members of the board may weaken the disclosure of the quantity and quality of firm-specific information.

本研究係透過對全球暖化科普出版品的圖像再現分析，研究圖像與公眾溝通暖化議題時的角色、功能與意義，進而討論圖像設計與公眾參與間的關係發展。圖像分析的來源主要以2007年IPCC發表第四次報告後，全球暖化科學知識的發展成熟、確定人為造成暖化及國際社會採取行動等社會氛圍為觀察點，以臺灣出版市場為選材來源，蒐集13本以圖文共構為主的科普文本，取徑符號學並應用家族相似性觀點於圖像再現的分析主軸。 研究者立論與分析思維的處理方式，是以宏觀的知識社會學理論視角，先行探索全球暖化知識的認識論及其在臺灣產製的研究議題，以及科學哲學、風險社會對此知識觀點的探討，再以社會建構論的角色切入，梳理社會建構論者如何分別從規範建構與權力建構的詮釋，分析全球暖化議題與社會間的互動發展關係，並與先前闡述理論形成辯證過程。研究者接著再從媒體再現全球暖化議題的相關研究，進行資料蒐集與分析，討論過去在風險議題下圖像被賦予的角色與功能。最後，研究者據成因面、影響面與解決面為圖像所依附的敘事架構，整理分析出各面向下圖像家族再現的論述主題、議題與意義，將其結果分析與處理後，再與先前的學理對話，形成本研究的發現與結論。 本研究發現成因面圖像多再現科學共識，影響面圖像側重全球暖化帶來的災難事件及不確定性，解決面圖像則再現技術與行為規範的論述。在圖像輔助文本論述的角色界定下，各方面有以下特徵與意義： 首先，文本在描述科學事實與因果關係時，圖像再現會顯示科學文化圈的慣用符碼，如模型、數字、圖表、科學家研究的歷史相片等融入圖像再現，形塑能摒除懷疑、建構嚴謹可信的知識論述。 其次，解釋全球暖化影響時，圖像再現則傾向表現災難正在發生，在各地不斷游移與變動的不確性，來表徵全球暖化風險的系統性與連鎖效應。圖像再現會善用人們認知習慣上的比較手法、恐懼符碼來建構意義：直接影響面上，會以比較法配合描述改變中的自然景觀（融冰、海平面上升），或是各地災難事件的受創場景，以輔助闡述暖化持續進行的現象，並構連宗教文化的神話系統，象徵人類的罪與罰，以激起行動與重生的意念；衍生影響面上，圖像再現則以恐懼相反的修辭策略，如美麗、平和與可愛的動植物圖像及依賴自然生活與生存的人們、文化古都等景觀，搭配控訴暖化破壞的書寫，以建構等待救援受難的他者，圖像在散發出美感外隱藏生命共同體的道德訊息。 最後，文本在議論如何解決風險社會中複雜的系統性利益與需求問題時，再生能源的技術就在其中扮演著關鍵性的工具角色，其中又以太陽能、風能等圖像較常被引用。圖像再現則以車、房為載體，將回收技術、再生能源科技、生態技術的想像與論述置入其中，提供接受科技治理而無須改變現有生活的價值與態度。但是，風車圖像所再現的風場與發電廠，隱藏高技術門檻及科技專家治理的形態，隱藏由政府、產業與科技專家共治的大治理論述；而方舟圖像再現意指科學或科技行動須集思廣益才能事竟其功。在行為規範面，圖像再現節能減碳、綠化環境的行為圖標，輔助個人參與適應暖化行動論述，抗爭與遊行圖像的再現則指涉公眾參與科技民主的一種形式，卻忽略其他多元參與論述的圖像。上述研究發現與學理概念對照與分析後，本研究從公眾參與角度提出以下科普圖像設計的實務建議與創新見解： （一）圖像設計可減少註解式的圖文關係，以故事發揮圖像敘事潛能。 （二）公眾涉入感為理念，設計與公眾生活脈絡相關的圖像與論述。 （三）公眾能動性為理念，邀非專家設計圖像，建立情感與認知連接點。 （四）圖像用以轉化公眾的願景，專家與公眾共構小治理規劃的實踐。 公眾解讀科普與參與傳播，則能豐富媒體素養教育的理論的實踐範疇，圖像則發揮圖像激勵公眾參與的潛能。 / This study examines the roles, the functions, and the significance of images for communication with the public on global warming issues by analyzing image representations of popular science publications on global warming. The study also discusses the relationship development between image design and public participation. According to the study’s findings of popular science images, "cause images" represent scientific consensus, "effect images" correspond to catastrophic events and uncertainties resulting from global warming, and "resolution images" signify the descriptions of technologies and the norms of behaviors. Under the current defined role of images for the supporting text, we observe the following characteristics. First, when describing scientific facts and the cause-and-effect relationships in the content, the representing images of the symbols commonly used by the science culture circle, which include models, numbers, figures/tables, and historical photos, eliminate doubt and allow for the construction of significant and credible knowledgeable narratives. Second, when explaining the impact of global warming, the representing images often lean towards showing the shifting and changing uncertainties caused by disasters that are occurring in order to signify the systems and the chain reactions produced by the risks of global warming. Third and lastly, the study also explores the key roles of sustainable energy technologies for solving the problems of complex systems and the needs of society. The most common images cited are those of solar energy and wind energy. After the comparison and analysis of the abovementioned findings and the concepts of various theories, we provide practical suggestions and innovative insights for a scientific image design from the public participation perspective as follows. (1) Image design can reduce the needs for image annotation, and story-centered images retain great potential for illustration. (2) Public participation shall be considered as the basis for designing public life-correlated images and narratives. (3) Experts should design images based on the concept of public dynamics so as to establish a connection between emotion and recognition. (4) For the transformation of public thought using images, experts and the public should carry out the construction of a small plan together. The public perception of science and public participation in communication can enrich the practical areas of the theories of media literacy education. Images can additionally generate potential benefits through design of public participation.