營業秘密係全球化時代下重要的產物，若接觸過此營業秘密的員工在離職後，將此高度價值的商業機密洩漏出去，公司將會蒙受極大的損失，因此公司會想防範離職員工竊取或利用其營業秘密，其中，競業禁止即著重於與員工事先先簽訂好相關的條款，予以箝制員工恣意洩漏其極具經濟價值的商業資訊，以保障公司能更努力投入研發等創新活動，並且活絡市場促進科技和商業發展。 營業祕密之保護和競業禁約款都在於維持雇主之競爭力，但從其構成要件和性質來觀察卻不盡相同，本文在競業禁止部分係著重在僱傭關係結束後之討論，而營業秘密之部分則是包括在職期間和離職後兩種情況，而競業禁止和營業秘密這兩者在某程度之關聯上，除了基本之理論介紹，本文亦會從台北地方法院近三年之相關判決加以探討，藉由統計方法中的量化和質化研究，分析並了解營業秘密和競業禁止之互動關係，並結合理論和實務之運作，提出一些有關於實務上運作之建議。 / Business secrets are the production under the era of globalization. In addition, it start playing an important role on business development. After employees who have been touched the business secrets had left their jobs might lead to leaking out highly valuable commercial secrets making the company suffer great losses. Company will protect their trade secrets and prevent economic losses by asking employees to sign non-competition clauses. With the protection, companies are willing to invest more assets and money on research and development, making market more active. Eventually, these kinds of clauses and precautions can promote technological and commercial environment and development. Trade secret protection and non-competition clauses can maintain competitiveness of employers. But trade secret and non-competition are not the same due to the original source of law and elements. This thesis related to the non-competition clauses are focusing on the periods of the end of the employment relationship. But trade secrets divided into two situations including employment periods and after-service periods. In fact, non-competition and trade secrets have a certain extent of connections. In addition to the basic theoretical introduction, the thesis explored and extracted judgment from the Taipei District Court ruling during the past three years. With methods of Statistical Analysis. We can understand the relationship and interaction between trade secrets and non-competition. By combining the theories with empirical research, we can speculate the results and conclude the suggestions about the operation of the practice.

本研究探討年度每股盈餘資訊與股價關係，並以二簡單評價模式推導出盈餘變數，一為“當期盈餘水準除以期初股價”，另一為“當期盈餘變動除以期初股價”。以此二盈餘變數實證臺灣股市，以獲知該變數是否適當？盈餘是否具資訊內涵？並按個別產業分析，了解是否各變數會因產業特質不同而結果互異？ 本研究以民國71年至80年，63家上市公司共630 個觀察值為研究樣本。經理論建立與統計分析後，達成下列結論： 1 “當期盈餘水準除以期初股價”是股價報酬的解釋變數，平均盈餘反應係數之ｔ值達0.05的顯著水準。 2 “當期盈餘變動除以期初股價”是股價報酬的解釋變數，平均盈餘反應係數之ｔ值達0.05的顯著水準。 3.“當期盈餘水準除以期初股價”變數比“當期盈餘變動除以期初股價”變數較具 解釋力。 4.“當期之盈餘價比”並非本期股價報酬之解釋變數，其平均盈餘反應係數之ｔ值 未達0.1 的顯著水準。 5.盈餘變數的合併模式，可提高變數對股價報酬之解釋力，二變數之平均盈餘反應 係數之ｔ值皆達0.01的顯著水準。 6.盈餘變數在水泥、機電、造紙三產業對股價報酬有較大的攸關性，即盈餘反應係 數之ｔ值達顯著水準且解釋力較強。而在食品及營造建材業，其盈餘反應係數之 ｔ值未達顯著水準，顯示盈餘在此二產業不具資訊內涵。 7.反回歸模式會造成殘差係列相關的問題。 8.整體而言，盈餘具有資訊內涵，但民國76年為股市操縱期，而79年為崩盤期，因 股市環境特殊結果顯示盈餘不具資訊內涵。而分產業別則顯示除食品及營造二業 外，其餘各產業，盈餘皆具有資訊內涵。

近年來，由於企業環境變遷迅速，生產規模日益拓大與複雜，通貨膨脹問題又持存在 ，所以管理上依賴會計資訊的程度與日俱增，而會計資訊品質之優劣及是否充分運用 亦相形重要。因此本研究以主其事的主管為研究對象。 首章分四節略述，研究動機、目的、方法、範圍及限制。第二章共四節，討論會計功 能的演變，趨勢、會計主管的職務及其地位之演變。第三章共四節，探討影響會計主 管參與管理的因素及有關學者的實證報告。第四章實證研究，以調查問卷方式進行， 了解我 國企業會計主管的職務內容及其影響因素。第五章分兩節，為全文的結論及 建議事項。

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.

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.