最適控制理論係近年來在經濟學中廣被應用的工具，其應用的範圍幾乎可以涵蓋整個 經濟學領域，近年來更在政策規劃上扮演相當重要的角色。本文的主要目的即在統合 控制理論與計量方法，以做為民國六十二年至六十七年政府穩定政策的評價基礎，此 一研究在台灣係首次嘗試，由於資料不足以及若干技術問題（如電腦程式限制），本 文採用最簡單的、一次、二次架構（Linear-Quadvatic Framework）為基礎，全文約 三萬字，章節如下： 第一章：導論 第二章：最適控制方法－－確定性模型(Deterministic Model) 1.問題設定 2.控制解 3.程式設計概要 4.評述 第三章：小型台灣總體計量季模型的研訂與應用 1.主旨與限制 2.資料概述 3.模型結果（結構方程式九、制度方程式一、定義式二） 4.估計結果（估計方法：古典最小平方法） 5.模型的動態性質－－模擬 第四章：最適穩定政策－－評價與模擬 1.限制式的轉換與調整 2.模擬方法概述 3.模擬結果 4.政策評價 第五章：結論與建議

第一章緒論，分研究動機、研究重點與研究方法三部分。第二章經濟成長與就業理論 簡介，內容介紹哈羅德－－多瑪、梭羅、路易斯、費－－銳與托塔若等模型。第三章 為勞動供給之概況，內容有經濟階段之劃分、總人口之成長、十五歲以上人口之成長 、勞動力之成長及影響勞動供給因素之迴歸分析。第四章為勞動吸收之介紹，內容有 就業之概況，就業成長之概況、產出成長與勞動吸收。第五章為製造業之產出與就業 成長，內容有製造業之產出成長、製造業之就業成長、製造業勞動吸收之比較、產出 與就業之抉擇、製造業最適與實際就業成長之比較，就業結構之轉變。第六章為勞動 吸收之因素與實證研究，內容有農業成長與勞動吸收、工業部門就業成長因素之迴歸 分析。第七章為結論與建議。

摘 要 電子銀行服務是指利用資訊科技取代人員作業，打破地理限制，提供全天候24小時不間斷的服務，讓客戶能擁有更多、更方便的服務管道。發展電子銀行能讓銀行得以降低營運成本，同時又能提高金融服務品質，故國內各家銀行紛紛推出電子銀行的服務策略。然而任何策略的成功與否，取決於是否廣為客戶所接受；因此，網路科技雖然改變了銀行的經營方式，但不論科技如何進展，依據客戶需求制訂業務發展方向仍是不變的準則。發展電子銀行服務必順落實顧客導客，所以規劃系統時，務必以客戶的需求為最終目標本。有鑑於此，本研究將針對電子銀行的經營現況進行探討，並以真正使用電子銀行的顧客為樣本採行實證研究，以了解使用電子銀行的客戶類型，期能區隔並篩選目標顧客，利於銀行進一步制定有效的經營策略，取得電子商務洪流中的競爭優勢。 / Abstract E-bank indicates the incessantly all-day service in which the personnel operation is replaced by information technology and the workplace is unrestricted. It provides the customers a more convenient channel of service. The development of e-bank can benefit the bank to lower the business cost and simultaneously to raise the quality of financial service. Consequently, every bank in Taiwan brings up the tactics of e-bank service. Nevertheless, the success of any strategy depends on whether the customers can accept it or not. In other words, although Internet technology transforms the operating style of bank, the unchangeable standard of business development is to meet clients’ demands. Since the development of e-bank needs to focus on customers, the ultimate goal of this service is to fulfill their requirements. Therefore, this thesis is the empirical study in which adopts people using e-bank virtually as the sample and aims to discuss the current development of e-bank. It functions to realize the categories of e-bank clients and thereby to distinguish and select the target customers, to help banks furthermore to set up effective business strategy, and to take a dominant position in the torrent of e-commerce.

摘要 近年來，台灣製造業廠商面臨前所未有的壓力；業者莫不思索如何提高自身競爭力以面對全球化競爭時代的挑戰。Porter（1985）認為競爭優勢是來自企業內部的價值活動，故如何管理並串連特定活動，甚至與供應商和客戶的活動該如何連結，都是一個管理者在發展競爭策略時必須注意的。由此觀點看來，管理會計人員若要協助組織提升競爭優勢，則必須提供給企業與價值活動相關資訊，經由價值鏈（value chain）活動的分析，來瞭解企業的成本特性（cost behavior）並差異化所需資源，才有機會協助企業掌握資源的運用與並使價值活動的組合最適化。 在管理會計的領域中，作業制成本管理制度（activity-based costing /management）發展的潮流亦與上述觀點相呼應。作業制成本制度依成本被耗用的方式，將其歸屬至作業，再將作業成本發生之原因，依作業動因歸屬至成本標的，改善了傳統成本分攤方法下造成成本扭曲和成本相互補貼的現象（Turney, 1992），提供了較為精確的成本；再者，在導入作業制成本管理的同時亦有助於瞭解影響生產績效的流程動因，讓組織發現成本抑減以及流程改善的機會點（Kaplan and Cooper ,1998）。 作業制成本管理制度在國外實務的推行與研究都十分豐富，而國內卻極少有企業將該制度付之施行，其原因可能是有關作業制成本管理制度實施效益的相關實證研究較為缺乏，使企業對於該制度的適用性與實施效益認知不足。有鑑於此，本研究擬利用個案研究與實地實證研究的方式，針對作業制成本制度對於產品成本、品質成本與附加價值的影響做一探討，以補充此方面研究之不足並提供給國內實務界做採行作業制成本管理制度時的參考。 研究結果發現，作業制成本管理制度有助於管理人員的成本抑減相關決策。而在作業制成本管理制度對於品質成本的影響方面，採行作業制成本管理制度後，個案公司會投入較高的預防成本，以期提昇整體品質水準；而個案公司原本在顧客要求下便維繫了大量且有僵固性的鑑定成本，此鑑定成本在作業制成本管理制度實施初期由於整體品質水準尚未提昇，故並不會有明顯的差異；又作業制成本管理制度實施初期失敗成本會增加，其主要原因可能是因為稽核制度的完備而揭露出更高的失敗成本。另外，在作業制成本管理制度對於附加價值影響方面，採行作業制成本管理制度後，具附加價值且必要佔總成本的比例提高，無附加價值且不必要成本佔總成本的比例則降低。顯示作業制成本管理制度實施後，管理人員在流程改善方面會聚焦在無附加價值且不必要的作業流程上，並獲得改善效益、提昇作業流程中的價值。另一方面，無附加價值但必要作業成本在作業制成本管理制度實施階段的初期會提高，其原因在於單位主管為了讓新制度上軌道會增加一些制度稽核的作業，故作業制成本管理制度實施初期無附加價值但必要的成本會增加。 由本研究的結果可知作業制成本管理制度對於產品成本、品質成本與附加價值的影響。本研究建議個案公司可以將作業制成本管理制度在成本抑減與附加價值分析的制度與經驗擴散到其他單位。另外，作業制成本管理制度可以為個案公司的品質管理模式提出客觀的證據，本研究建議個案公司持續進行品質成本的分析與並追蹤相關績效，以瞭解投入預防成本的效益、評估鑑定成本降低的可能性並有效降低內部失敗成本的金額。其他對個案公司的建議尚包括：標準成本制度的適用並建構具有彈性與效率的作業制成本管理制度資訊系統。最後，本研究對於後續研究有以下建議：將其他非財務性的生產指標納入生產績效範圍、將其他無形效益的部分納入研究範圍、將其他不同單位納入研究範圍與延長研究期間。 / Abstract In recent years, manufacturing companies in Taiwan have been looking for the ways to raise their competitiveness while encountering the challenges from their global competitors. Porter (1985) maintains that competitiveness comes from the internal value activities in an enterprise. Form this point of view, we can infer that management accountants can help enterprises raise their competitiveness by providing value activity-related information. In the field of management accounting, the development of activity-based accounting management (ABC/M) conforms to the opinion above. However, contrasting to the commonly practical implementation and the abundant researches abroad, we rarely carry out the system in practice domestically. This could attribute to the deficiency of the related researches which makes the companies in lack of cognizance of the effect of the system. Therefore, this study focuses on the effects of ABC/M implementation in an enterprise on cost, cost of quality (COQ) and value-added respectively through field study and empirical method. Briefly, empirical results of this study reveal that ABC/M provides managers assistance in cost-reduction decision. As for the effect of ABC/M implementation on COQ, it is found that after adopting ABC/M, the enterprise invested more on preventive activities to raise overall quality level in manufacturing process, but that its inspective cost remained the same under the quality demands from its customer. Internal failure cost, moreover, increased in the initial stage of practicing ABC/M due to the completeness of auditing and checking system. With reference to value-added, after the company implementing of ABC/M in that company, the cost of value-added and necessary activities cost to total cost increased and the cost of non-value-added and unnecessary activities to total cost decreased. This signifies that managers would center on improving and adjusting non-value-added and unnecessary activities, and then get improvement on manufacturing process. Besides, the raising of the non-value-added but necessary activity-based cost in the initial stages may result from the ABC/M project leader’s imposition of increasing some auditing and checking activities aiming at making the new system operate properly in the early days. Conclusively, the influences of ABC/M on cost, cost of quality and value-added can be inferred from the study. To the studied company, it is suggested to promoting the system to a broader range of departments in controlling cost and analyzing value-added. And, for ABC/M providing some objective evidence of quality management to the company, we propose the enterprise continuing analyzing the cost and paying attention to the connected performance in order to realize the effectiveness of putting in preventive cost, evaluating the possibility of decreasing the cost of quality and lowering its internal failure cost at the same time. The company’s adopting the standard costing system and organizing an elastic and efficient ABC/M software are also included in our suggestions. Finally, the author has some suggestions to the further studies: cover other non-financial manufacturing measures into manufacturing performance scope, contain other intangible benefits into research, involve other departments into study, and extend the research period.

網際網路供商業需求應用以來，Internet上的使用者便大幅提昇，而Internet在商業應用的蓬勃發展，使得Internet的策略價值以及與企業競爭優勢的關係，也逐漸受到重視。電子商務的興起為企業開啟一扇門，而欲在網路時代成功且存活長遠的企業，仍應具備成本觀。電子商務之興起與盛行所帶來的是交易方式及作業流程的改變，而交易方式改變相信定會對其相關成本項目造成影響；成本構造若不同，對成本之管理方式亦應會有所不同。故若能確定導入電子商務後成本結構之增減變動情形，相信對成本管理焦點之掌握是相當有助益的。 有關電子商務之研究文獻皆指出導入電子商務具有許多優點，其中一項即為降低成本，然而目前有些導入電子商務的公司其營業額雖呈倍數成長，但利潤卻未如預期增加。導入電子商務是否真能致使成本減少，亦或是某部分確實減少，但某部分卻超乎預期的增加？而減少的項目為何，增加之項目又為何？本研究之目的即為探討導入電子商務對成本結構造成何種影響，故研究問題為： (1)傳統模式與電子商務模式下之成本結構有何不同處？ (2)為因應電子商務模式下之成本變動，成本管理焦點應如何轉移？ 本研究之課題係在於從價值鏈觀點來探討導入電子商務對成本結構有何影響，並希冀透過一資訊服務業以個案訪談方式及實地實證方式對問題能有一滿意之解釋。經由本研究從價值鏈及成本觀點探討後，發現個案公司透過電子商務方式，確實改變了部分成本結構，但在初期，必須大量投入資本科技軟硬體、教育訓練、認證發行等成本及進行大幅度的企業流程再造活動；然而就中長期而言，不但可以強化企業營運效率，更能進一步加強本身競爭力，而各部門透過流程再造及資訊化的過程更可將多餘的資源運用在附加價值更高的活動上，茲將本研究所獲致之導入電子商務對成本結構影響的結論彙總如下： （1）導入電子商務後人事成本增加 （2）行銷模式改變導致行銷成本減少 （3）導入電子商務使資本科技成本大幅增加 （4）透過金流將使財務成本降低 （5）價值鏈中之主要活動的成本降低，而支援活動的成本增加 （6）人事成本所佔比例增加，行銷支出所佔比例減少 （7）導入電子商務必須配合企業流程再造

本文的主旨再於探討當代研究政治的三個層面：哲學、基礎、研究途徑、以及研究方法，從而瞭解政治研究的未來發展方向。整個研究乃係採用「後實證觀點」為論述基準，而研究範圍則侷限於經驗─分析模式和歷史─詮釋模式兩類。全文共有五章，分別略述如下： 第一章導論。旨在說明研究緣起及目的、研究範圍與方法、以及研究架構。 第二章政治研究的哲學基礎。介紹當代四個主要的哲學流派：實證主義、否政論、科學歷史主義、科學實論：並企圖建構一個提示性的分析架構。 第三章政治研究的分析途徑。分成行為論和後行為論兩類取向途徑，繼而論列四個政治研究的概念途徑：心理研究途徑、系統論和、結構功能途徑、理性抉擇途徑、現象學和符號互動途徑。 第四章政治研究的方法技術。討論政治研究中五種常用的方法類型：歷史文獻法、個案研究法、內容分析法、樣本調查法、以及自然觀察法；並試圖研究量的研究與質的研究整合的可能性及策略。 第五章結論。提出四項研究發現，並擬定五點建議。

本論文是由三篇關於金融市場的實證研究組合而成。第一篇以權益存續期間為主題，主要是利用迴歸模型估計台灣上市產業指數的實證權益存續期間，以探討股票報酬率的利率敏感度。迴歸模型中控制了三個重要的股票風險因子─市場因子、規模因子與價值因子。但其中，我們改以正交市場因子代替市場因子，以避免因為利率變動與市場報酬間存在共線性，而造成權益存續期間有可能錯估的問題。此外，基於權益存續期間具有會隨時間改變的動態特性，本文亦對各產業指數最近一次結構性變化的發生時點進行偵測，並據以推估最近期的權益存續期間。實證結果顯示：除了鋼鐵業的權益存續期間不顯著之外，其他所有產業指數皆具有負的權益存續期間，表示其報酬率與利率變動呈現出正向關係。在程度上，則以營建類指的利率敏感度最大，汽車類指最小。 第二篇應用了Diebold and Yilmaz (2009)的外溢指標分析台灣上市產業指數間的連動性，其優點是可以瞭解到產業間相互影響的方向以及程度。實證結果顯示：台灣上市產業指數間的外溢程度頗高，並以營建業為最主要的影響者，而相反地，鋼鐵業則是主要的被影響者。外溢指標具有隨時間改變的動態特性，而且透過動態外溢指標可觀察到次貸風暴蔓延的嚴重性。 第三篇應用了Goyal, Perignon and Villa (2008)所提出的多群組因素分析法，檢測美國總人口死亡率的共同因子個數。該方法最大的優點是能夠有效地辨識出真正的共同因子，避免了一般因素分析容易將解釋能力高的群組內獨特因子誤認為共同因子的缺點。根據檢測結果顯示，美國總人口死亡率的共同因子共有兩個，而且第二個因子的重要性隨時間愈來愈明顯。 / This thesis consists of three empirical essays about financial markets. The first essay analyzes the sensitivity of stock returns to changes in interest rates by estimating empirical equity duration of 18 industrial indices in the Taiwan Stock Exchange. In the regression models, we also control for the market excess return and the Fama-French mimicking returns for size and book-to-market factors. To avoid the effects of the multicolinearity between the market excess return and the interest rate changes, we replace the market excess return by the orthogonalized market factor. In addition, considering the time-varying pattern of empirical equity duration, we further adopt the reversed ordered Cusum test proposed by Pesaran and Timmermann (2002) to identify the most recent break of the regression relationship, and then extract the post-break data to re-estimate the up-to-date empirical equity duration. The result shows that except the Steel index, all industrial indices exhibit significantly negative equity durations, indicating a positive relationship between industrial index returns and interest rate changes in Taiwan. Among them, the Construction index has the largest interest rate sensitivity, while the lowest one is for the Automobile index. The second essay focuses on the nature of financial market interdependence, both in terms of returns and returns volatilities. Being capable of identifying the direction and magnitude of linkages among financial markets, the spillover index proposed by Diebold and Yilmaz (2009) is used to measure return and volatility spillovers between the top eight industrial indices based on market value in the Taiwan Stock Exchange. We find that for both returns and volatilities, the spillover effects among industrial indices in Taiwan are substantial. In particular, the Construction index is the major transmitter of shocks to other industries, and the Steel index, in contrast, suffers the most shocks from others. The spillover index fluctuates over time and indeed detects the severity of subprime mortgage crisis. The third essay adopts the multigroup factor analysis proposed by Goyal, Perignon and Villa (2008) to estimate the number of common pervasive factors for annual age-specific mortality for the entire U.S. populations. While the standard principal component analysis easily treats any group-specific factor as pervasive one due to its high contribution to total system variance, this methodology is able to estimate the space spanned by common and group-specific pervasive factors and recognize the true common factors. Empirical result shows that there are only two common pervasive factors governing the death rates in the United States; in particular, the importance of the second factor increases over time.

隨著社會經濟之全球化發展，公司儼然已成為各國經濟活動之核心組織，掌握絕大多數之資源與財富，影響人民之生活至鉅。且隨著公司資金需求之愈趨龐大，股份有限公司乃成為現今主要之公司型態。我國公司法在繼受外國立法例過程中，對於股份有限公司之機關設計採取其分權、制衡之機關分立方式，以股東會為公司最高意思決定機關，董事會為公司業務執行機關，監察人為公司常設監察機關，其目的即在追求經營之效率與避免專權之弊害。然而在公司規模日趨龐大、商業環境瞬息萬變的今日，此種權限分配制度是否仍能夠有效地發揮制衡公司經營者之功能，已日漸受到挑戰與質疑，我國自民國八十七年以來發生一連串撼動企業界及金融界的「地雷股」事件即為最好之警訊。該等上市、上櫃公司之所以發生財務危機，綜觀其原因，除了肇始於外在經濟環境的催化外，其餘多肇因於人謀不臧。其經營者每每利用職務之便，犧牲廣大股東、債權人及利害關係人之權益，以掌控公司資金、財產及人力等資源之便，以圖利自身，導致公司經營發生危機，進而影響到整個金融系統。 針對該等問題，政府乃積極籌思解決之道，並於民國九十年大幅度修正公司法，一方面積極開放，明訂董事會職權、放寬董監選舉之方式、放寬董監資格限制，以尊重公司自治。另一方面有效管理，對於公司內部監控的制度加以適度之強化，以避免公司經營者濫用前述開放後所獲得之權限，而危害公司股東、債權人及利害關係人之權益，例如修訂或增訂董事當然解任之規定、董事缺額強制補選期限、增訂臨時管理人制度、降低股東代表訴訟之門檻等。台灣證券交易所股份有限公司及財團法人中華民國證券櫃檯買賣中心於民國九十一年十月四日共同制定上市、上櫃公司治理實務守則；證券交易所有價證券上市審查準則第九條亦於民國九十一年二月二十二日初次納入獨立董、監事之規定，以期提升企業之營運品質。 惟如何在積極開放下取得有效管理之平衡，實應記取過去企業風暴之教訓，並吸取他國立法經驗以為我國公司法制進一步改造之方向，因此本文乃針對民國八十七年以來所發生重大財務危機並引發社會高度關注之上市、上櫃公司為研究對象，歸納其發生財務危機之原因，並參酌外國法制，探討我國公司內部監控機制之問題，進而提出今後修法之方向與公司組織建構之建議如下： 一、提高董事間之制衡 (一)檢討並嚴格限制關係企業間交叉持股 (二)廢除公司法第二十七條第二項及第三項之規定 (三)廢除董事代理出席董事會制度 (四)全面引進獨立董事制度宜審慎考量 二、強化監察人之獨立性 (一)廢除公司法第二十七條第二項及第三項之規定 (二)檢討現行監察人之選任制度 (三)全面引進獨立監察人制度宜審慎考量 三、加強監察人之專業能力 (一)財報簽證會計師宜改由監察人聘任 (二)公司內部稽核人員宜改由監察人聘任 (三)強制規定公司監察人應通過一定之資格考核 四、引進股東提案制度以增加股東會監控權限 五、改進股東代表訴訟制度以增加少數股東監控權限　 六、強化檢舉制度 七、重建企業倫理 / As social and economic globalization continues to deepen, companies appear to have become the core units for economic activity in country after country, gaining control over the lion’s share of resources and wealth with profound effects on people’s lives. And, with companies’ demands for funds growing ever greater, companies limited by shares are firmly entrenched as the dominant corporate form. Taiwan’s Company Law has repeatedly borrowed from foreign legislative examples. In this process, corporate organs of companies limited by shares have been designed by adopting a decentralized compartmentalized approach, with the shareholders’ meeting as the highest decision-making organ, the board of directors as the organ that executes the business of the company, and the supervisors as the standing supervisory organ; the purpose of this being to seek operational efficiency while avoiding the evils of monopolized power. However, with today’s ever-larger corporations and constantly changing business climate, the idea that this sort of distributed authority system can still provide effective balance for the corporate leadership function is being challenged and questioned more every day. Perhaps the best warning has come from the string of incidents involving “landmine stock” companies that have rocked the corporate and financial communities in Taiwan since 1998. Looking at the overall explanation for why these publicly listed companies encountered financial crises, one sees that some crises were originally catalyzed by the external economic environment, but most originated in the shortcomings of individuals and their plans: the leadership of these companies sacrificed the interests of the shareholding public, creditors and other stakeholders, using their control over their companies’ funds, assets, manpower and other resources to divert them for their own personal profit, leading their companies into crisis and even impacting the entire financial system. The Government has been aggressively addressing these problems and looking for solutions, and in 2001 major amendments to the Company Law were made. On the one hand, the reforms were towards greater openness and flexibility: out of respect for corporate self-governance, the prerogatives of boards were clearly laid out, the methods for electing directors and supervisors were made more flexible than before, and the qualifications for membership less restrictive. On the other hand, they were also aimed at making management more effective, moderately strengthening companies’ internal controls in order to prevent corporate officers from abusing their authority, once their prerogatives were liberalized, thereby harming the interests of shareholders and others stakeholders. For example, the law was revised or amended to provide rules for the certain dismissal of a director and time limits on the mandatory election of directors to fill vacant seats on the board; an amendment on provisional managers was added, and the threshold was lowered for legal action by shareholders’ representatives. On October 4 2002, The Taiwan Stock Exchange Corporation and the GreTai Securities Market (OTC) jointly established a code of practice for corporate governance; and on February 22 2002, Article 9 of “Taiwan Stock Exchange Corporation Regulations for Review of Securities Listings” included for the first time rules providing for independent directors and supervisors, with the expectation that this would raise the quality of business operations. However, if the question is how to achieve balance between effective management and greater flexibility/liberalization, one must truly recall the lessons learned from the scandals of the past and absorb the legislative experience of other countries, then chart a path towards further reforms in Taiwan’s corporate law system. Therefore, this thesis shall take as the object of research the major financial crises that have occurred since 1998 and those public companies that have generated a high degree of concern within the society. It will summarize the reasons why their financial crises happened, refer in detail to other countries’ legal systems, and investigate problem with the corporate internal control system in Taiwan. It will further propose directions for legal reform and suggestions for structuring corporate organizations as follows: 1.Increase checks and balances among directors: a.Analyze and strictly limit transactions and crossholding of shares between related businesses; b.Discard the rules in items 2 and 3, Article 27 of the Company law; c.Discard system whereby one director may choose another as his/her representative at board meetings; and d.Give careful consideration to introducing independent board member system across the board. 2.Strengthen the independence of supervisors: a.Discard the rules in items 2 and 3, Article 27 of the Company Law; b.Analyze the current system for electing supervisors; and c.Give careful consideration to introducing independent supervisors system. 3.Improve the professional capabilities of supervisors: a.Analyze and strictly limit transactions and crossholding of shares between related businesses; b.Make the appointment of accountants to audit financial statements the responsibility of supervisors; and c.Make it a mandatory requirement that supervisors pass a qualifying examination. 4.Introduce a shareholder proposal system to increase shareholders’ control authority. 5.Improve the shareholders’ representative(legal) action system to increase the control authority of minority shareholders. 6.Strengthen system for bringing accusations. 7.Rebuild business ethics.

本文以實地實證研究方法，探討「非財務性績效衡量指標」與「工作設計」此二項誘因工具對員工績效的影響。實地研究對象為一家商業銀行，研究期間為1993-1997；該行於1995年7月開始採用非財務性績效衡量指標，並自1996年1月選擇五家分行實施徵、授信分工。 本文首先利用個案銀行17位授信員連續60個月所構成的縱查資料（panel data），以固定影響模型（fixed-effects model）分析非財務性績效衡量指標誘因工具對員工績效的影響，發現銀行授信人員之績效考核制度中，加入授信不良率與脫落率非財務性衡量指標後，雖然授信員努力的重分配導致其授信金額與利息收入財務績效變差，但授信員的授信不良率與脫落率非財務績效變佳，整體而言，授信利潤有顯著的改善。 本文另以實施徵、授信分工前後，51名授信員的績效資料，採中斷的時間序列設計（interrupted time-series design），檢定非財務性績效衡量指標與工作設計配合採用後，員工的績效是否較佳。分析結果顯示，存在非財務績效衡量指標之獎酬制度下，配合實施徵、授信分工的授信員，其授信金額及授信不良率績效顯著較徵、授信合一之授信員為佳。 / This thesis reports the results of a longitudinal field study examining the impact of nonfinancial performance measures and job design on employee performance. A commercial bank was the research site. The bank adopted nonfinancial performance measures in July 1995 and redesigned jobs in retail banking credit underwriting at five branches in January 1996. Prior to the job redesign, sales representatives were jointly responsible for all credit underwriting functions including credit extension and credit servicing. After the change, sales representatives were only responsible for credit extension while credit servicing was handled by credit decidion-makers. Panel data for 17 sales representatives over 60 months (1993 through 1997) were obtained to assess the effects of adopting nonfinancial measures on employee performance. Using fixed-effects regression analysis, the results are consistent with the predictions of agency theory: although loan volume and interest revenue decreased following adoption of nonfinancial measures to evaluate and compensate the performance of sales representatives, loan profit increased significantly. This thesis also hypothesizes that employee performance increases with the fit between incentive systems based on nonfinancial measures and job design. The empirical tests of this prediction rely on an interrupted time-series design, using performance data of 51 sales representatives in the 1995-1997 period. After the change in job design-separation of the credit underwriting jobs-alogn with introduction of incentive systems based on nonfinancial measures, the treatment group demonstrated greater improvements in productivity and quality performance. This result supports the hypothesis developed.

在訴訟審理之過程中，鑑識會計輔助法官釐清複雜商業交易的角色，日趨重要。本研究以地方法院民事訴訟之判決書為研究樣本，探討我國司法體制下，當事人主動聲請鑑定、案件爭點涉及損害賠償、案件複雜程度以及當事人特徵是否為影響有權命行鑑定者命行會計鑑定決策之重要因素。本研究之實證結果顯示，在財務或會計相關之訴訟中，當事人主動聲請鑑定及案件爭點涉及損害賠償之判斷兩因素與命行會計鑑定之決策呈顯著正相關，表示此兩因素將使有權命行鑑定者命行會計鑑定之可能性增加。案件複雜程度(以原告聲明數量及是否有反訴衡量)與命行會計鑑定之決策呈現顯著正相關，表示當原告聲明數量愈多及有反訴之情形時，有權命行鑑定者命行會計鑑定之可能性較高。至於當事人特徵變數，研究結果發現，當事人為上市、櫃公司時，與命行會計鑑定之決策呈顯著負相關。亦即，當事人為上市、上櫃公司時，有權命行鑑定者決定命行會計鑑定之可能性較低。 / The legal supporting role of forensic accountant in litigation process via clarifying the complex business transactions has become increasing important in recent years. Based on a sample of civil litigation verdicts issued by district courts located in Taiwan, this study explores whether the presence of voluntary request for forensic accounting service by the plaintiff or the defendant, damage claim-related litigations, the complexity of litigations and the features of the litigation parties are associated with the decision made by the judge to request a forensic accounting service. The empirical results indicate that in financial or accounting related civil litigations, the presence of voluntary request for forensic accounting service and damage claim-related litigation issues are significantly and positively associated with judge’s decision to request forensic accounting service. This study also finds that the complexity of litigation cases (measured the number of plaintiff’s motions and a counter-claim made by defendant) are significantly and positively related to the use of forensic accounting service decision. With respect to the feature of litigation parties, the findings show that litigations with listed company as one of the parties are significantly but negatively associated with the use of forensic accounting service.