本研究旨在探討影響台灣地區的會計師事務所決定專業服務費用之各項因素，採用實 證方法（郵寄問卷）搜集開業於台灣地區（含台北市及高雄市）的執業會計師的意見 。本研究之目的有三：（一）瞭解影響會計師決定專業服務費用之因素。（二）會計 師事務所之特性與決定專業人員計費標準之關係。（三）協助會計師事務所研擬較合 理/的收費水準。 本研究之立論基於二組假設：（一）影響公費的因素（二）事務所的特質。前者含十 七個變數。一、時間二、專業技能及知識。三、成本。四、服務價值。五、法律責任 。六、過去收費標準。七、爭取業務之考慮。八、客戶的營業規模及狀況。九、事務 所聲譽。十、客戶的財務狀況及支付能力。十一、客戶的支付意願。十二、固定收費 標準。十三、通貨膨脹。十四、公會的收費標準。十五、競爭事務所的收費標準。十 六、國外會計師事務所之收費標準。十七、同行的收費標準。後者有十一個變數：一 、地理位置。二、組織結構。三、辦公室數目。四、人口。五、未執業會計師人數。 六、合夥人數。七、來自上市公司之公費收入。八、主要收入項目。九、專業服務收 入金額。十、計費標準。十一、國外會計師之合作關係。 本研究利用ＳＡＳ統計軟體，對回收之問卷作分析。分析結果顯示第一組之假設變數 中，「爭取業務之考慮」、「客戶財務狀況及支付能力」、「客戶支付意願」、「通 貨膨脹」、「競爭事務所的收費標準」、「國外會計師事務所之收費標準」大多數之 會計師事務所均不同意其為決定專業服務費用之因素。第二組變數中，」所在地區」 及「主要收入項目」經卡方檢定，顯示與專業人員計費標準之決定並無顯著之關係。

本論文約為七萬字，論文計分為五章。 第一章導論，導論前半部簡介有關政軍關係的一般性理論，以及學者對蘇聯黨軍關係 幾種不同的看法，後半部說明蘇聯以黨領軍制度和其控制的途徑。 第二章就早期蘇聯黨軍關係依序就紅軍成立初期，內戰時期，大整肅時期，二次大戰 期間等作歷史性的描述。 第三章，分析赫魯雪夫時期蘇聯紅軍的政治角色。針對史達林死後，以迄赫魯雪夫下 台之前，蘇聯政治權力結構的變化，探討紅軍可能有的政治影響力，並就朱可夫事件 加以評論。 第四章，黨的控制與軍事專業，對赫魯雪夫時期紅軍中政治機構的運作狀況，以及紅 軍在追求其專業利益間的關係。 第五章，結論。

福利國家是當今各國政府所欲達成的政治理想，提倡以「服務政治」代替「行政政治 」。從我國民生主義社會福利思想淵源、內容、特質與理想，可看出民生主義雖無福 利國家之名，而早具福利國家之實。 為了實現民生主義社會福利思想之理想，必須逐步建立我國完整的社會福利制度，而 建立要素中，尤以專業人才為首要。因此，必須建立我國社會工作專業體制，使人才 之培育、考選、任用、考核有所依據。以配合我國未來社會福利之發展，提高社會福 利服務品質，改善人民生活水準，以期能達到均富安和樂利的大同社會。本文計一冊 ，分五章來探討之。

第一章緒論、第二章研究方法、第三章研究結果、第四章結論與建議。 本論文研究目的在於檢驗國內經濟專業報紙是否具有「議題設定」效果。研究方法係 以國內的兩家經濟專業報紙為對象, 進行內容分析, 心了解兩家報紙對于服票市場新 聞的報導及強調程度, 並抽樣調查服票投資人, 以瞭解投資人對專業報紙所報導的論 題的認知情況, 並就投資人認知之多寡與報紙報導等數量之多寡作相關分析。結果發 現, 多數數據支持研究假設, 證實國內經濟專業報紙對投資人具有「議題設定」效果 。

會計師之簽證功能在經濟發達的社會中，扮演著一個極為重要的角色，會計師事務所 服務品質之良窳，對委托人及委托人以外之第三者（包括投資人、政府、債權人等） 的財務利益影響至為深遠。惟近年來會計師因疏於職守而被提起控訴之情事屢有所聞 ，外界對會計專業之風評日差，會計專業為挽回日漸下跌之聲譽, 遂提出「以提高服 務品質為鵠的，以實施事務所評鑑為方針」之自律運動，以期執業素質符合專業水準 ，重建社會對會計專業之信心。 本論文共計六章，凡一冊, 約六萬餘言，主要內容可分為下列兩大部分： （一）就個別事務所而言: 充研究各事務所之品質控制為重心，討論一個組織完善之 事務所，為確保其各項業務均遵守專業準則，所應實施之各項品質控制政策及程序、 各別差異性、有關之專業準則、及實施時應注意之事項等。 （二）就會計專業整體而言：以研究美國會計師公會（AICPA ）所實施之「同業評鑑 」計劃（Peer Review Program ）為主，除討論其由來、沿革及管理方法外，並詳加 說明遵行試驗之實施步驟、報告準則、及事務所品質控制之評估方法，以供國內有關 單位，在實施稅簽評鑑、財簽評鑑時之參考。

這是一篇有關台灣報社攝影記者的深度報導。本報導藉由攝影記者在台灣媒體環境中的弱勢，凸顯攝影記者專業地位尚未建立的事實。到底未來攝影記者該如何邁向專業之途？專業發展的路上又有哪些障礙？本文從專業知識、專業自主、專業承諾和專業責任四個角度切入，探討攝影記者工作的現況，歸納出攝影記者在專業發展上所應具備的特質，並進一步指出發展新聞攝影專業的主要作法。

財務報表重編雖不若財務報表詐欺舞弊，但對於財務報表使用者而言，仍代表財務報表資訊品質不佳。因此公司應建立有效的監督治理機制，以防止財務報表重編情形發生，提高財務報表資訊品質。 本研究針對35家財務報表重編公司及35家財務報表未重編公司之董事會、監察人之獨立性、專業性進行研究，獲得以下結論： 一、發生財務報表重編的公司董事會中外部董事比率低於未發生財務報表 重編公司董事會外部董事比率 二、發生財務報表重編的公司董事會中獨立董事比率低於未發生財務報表 重編公司董事會獨立董事比率。 三、發生財務報表重編的公司董事會中法人董事席次比率高於未發生財務 報表重編公司法人董事席次比率。 四、發生財務報表重編的公司法人監察人席次比率高於未發生財務報表重 編公司法人監察人席次比率。 五、發生財務報表重編的公司董事會中關聯性法人董事比率高於未發生財 務報表重編公司關聯性法人董事比率。 / The restatement of financial statements does not equal to a financial statement fraud. However, it can reflect inferior quality of information disclosed in financial statements. Consequently, companies should establish an effective mechanism for supervision and governance in order to prevent the occurrence of financial statements restatements and to improve the quality of information disclosed in financial statement. The Organization for Economic Co-operation and Development（OECD） proposed five principles of corporate governance including strengthening the responsibility of the board of directors. It also required that the board of directors should function effectively. Independent and professional outside directors should be engaged to protect the interest of all shareholders. The study was conducted to investigate the independence and professionalism of the board of directors and supervisors. The sample included 35 companies which restated their financial statements at the time. Another 35 companies of comparative sizes were selected as the comparison group. The following results were conducted. 1.Firms that restated financial statements had significantly lower percentages of outside directors on the board than those which did not restate their financial statements. 2.Firms that restated financial statements had significantly lower percentages of independent directors on the board than those which did not restate their financial statements. 3.Firms that restated financial statements had significantly higher percentages of institutional directors on the board than those which did not restate their financial statements. 4.Firms that restated financial statements had significantly higher percentages of institutional supervisors than those which did not restate their financial statements. 5.Firms that restated financial statements had significantly higher percentages of affiliated institutional directors on the board than those which did not restate their financial statements.

為降低資訊不對稱下企業管理階層與資金提供者間之代理問題，公司須設計有效之治理機制以降低代理成本，如聘任外部董監、設置審計委員會及聘任會計師查核等。而當董監事所具備的獨立性及專業性越高，基於維護專家信譽及降低訴訟成本的考量下，將需要會計師投入較多的查核人力及時間，以降低資訊不對稱現象，並減少會計師與公司管理階層間經濟依存度，以獲得較高品質的審計服務。然目前公司治理議題多著重於公司內部監理機制與公司經營績效間的關係，較少觸及內部董監事會監督功能對外部會計師監督功能的影響，是以本研究嘗試以公司治理的角度出發，探討台灣上市、上櫃及興櫃公司董監事獨立性與專業性對於審計公費以及非審計公費之影響。 本研究實證結果發現，目前我國上市櫃及興櫃公司董監事獨立性對於審計公費及非審計公費尚未有統計上顯著之影響，唯董監事兼任其他公司董監事職位數與非審計公費間存有負向關係。不同於 Carcello et al. (2000)的結論，本研究發現台灣公司董監事會之專業性對審計公費及非審計公費之影響較董監事獨立性大，其原因可能是公司治理在台灣始見萌芽，社會大眾對公司治理及董監事功能之概念不深，一方面股東會欠缺聘任獨立董監之誘因，一般公司設置獨立董監多半僅為符合表面規定，所選出之獨立董監亦未必與管理階層維持實質獨立，而無法收實質監督之效；一方面董監事對其職權之行使並未擴及會計師聘任之實質決策，而多僅接受管理當局推薦，獨立董監亦無法對審計及非審計公費進行審議。反是董監事平均兼任其他公司董監職位數越多，代表其所享之專家信譽越高，會為維護自身信譽且降低訴訟風險，藉由限制管理階層向會計師所購買的非審計服務種類及金額，以降低會計師與管理階層間的經濟依存度。 / To reduce the agency problem between management and capital suppliers, the business should design an effective corporate structure to reduce agency cost, including hiring outside board members and/or the establishment of an audit committee. The board members with higher independence and expertise will ask the auditors to put in more audit time to reduce information asymmetry. And they will expect to lessen the auditor’s economic dependency on the management by restricting non-audit services the company will purchase from the independent auditor firm. Most researches recently focus on the relation between characteristic of the board and business operation results. This research attempted to examine the relation between board characteristics and audit/non-audit fees paid to the independent auditors. This study found there’s no significant relation between board independence and audit fees or non-audit fees, but a negative relation existed between the board expertise and non-audit fees. Opposite to the conclusion of Carcello et al. (2000), this result indicated that the effect of board expertise on fees is greater than that of board independence. It could be due to the initial development of corporate governance in Taiwan. Most companies hire outside board members and set up an audit committee just to meet the regulation stipulated by law. On the other hand, the greater expertise a board processes, the less non-audit fee it will pay to the auditor in order to reduce the economic dependency of the auditor on the management.

媒體面臨多元化、自由競爭的激烈挑戰，往往在ＭＢＡ參與經營（林添貴譯，2000）、市場導向的考量下（蘇鑰機，1997；McManus,1994），媒體會以廣告業績、發行量掛帥，而枉顧了新聞媒介的專業意理，以及媒介應有的社會責任，成為社會爭議的工具，也成為國家整體競爭力提升或沉淪的重要力量。 公開向社會大眾市場發行的各種視聽媒體，因為面臨市場慘烈的競爭壓力，對社會中堅份子普遍要求自律、社會責任的呼籲，回應似並不盡理想，公眾媒體的亂象於是更遭人詬病。 「企業雜誌」是企業文化的表徵，從「企業雜誌」是否可一窺企業在經營追求獲利之外，行有餘力，也會去關心周遭的環境與社會？並對周遭的環境保護、社會正義及人文理想等投入關懷，並盡一份心力？值得企業人及社會大眾重視，更值得傳播工作者關切。 從「企業雜誌」的內容、訴求及編排，是否也可反映出一些企業負責人的經營理念、組織文化與機構特徵？是否可以分析出企業對社會責任履行的標準？而「企業雜誌」有沒有一定的標準模式或典範？應可作為各家企業或傳播人士在投入「企業雜誌」編輯的參考。 本研究期盼經由《大同雜誌》月刊逾廿年的發展歷程，找出脈絡軌跡，找到可以為企業加分及社會加分雙贏的模式，並藉此一研究，喚起有關企業及傳播人士，對此一領域的重視。 / The media confronts intensive challenges from the open market. Under the partnership with MBAs (林添貴譯, 2000) and the consideration of market-driven (蘇鑰機, 1997; McManus,1994), the media puts the main focus on its publicity to increase sale and the circulation but neglects the professional ideology of news media and the social responsibility the media should have. The media has become the tool for controversies in the society and the primary influence on the overall competitiveness of a nation. Because of the intensive pressure of competition in the market, the mass media does not seem to be self-disciplined and socially responsible as the elites are supposed to be in the society. People are also disgusted of the chaos within the public media. Corporate magazines is the representation of the Corporate culture. Do the Corporate magazines show any sign that the business put in effort in caring about the surrounding environment and society besides pursuing benefits? Do they put in effort in environmental protection, social justice and cultural ideals? This is something on which the businessmen and the public should put emphasis and about which the media workers should concern. Do the content, pursuit and layout of the Corporate magazines reflect some of the executive ideals, organizational culture and corporal characteristics? Could we analyze the standard of a business toward performing social responsibility from them? Is there a certain standard format or paradigms for Corporate magazines? All of the above should be able to be a reference for individual business and media workers in editing Corporate magazines. From the twenty-year development of “Tatung monthly”, this study hopes to find the format that can improve both the business and the society. Moreover, this study hopes to bring this field to related business and media workers’ attention.

本研究旨在探討學前教育機構園所長轉型領導、專業發展與幼兒教育品質之現況及其關係，並據以提出結論與建議，期能提供教育行政機關和學前教育機構園所長運用轉型領導以獲得專業成長與提升幼兒教育品質。本研究採取文獻分析、問卷調查法進行研究。首先，蒐集相關文獻作為研究主題的理論基礎，據以擬定研究架構，進而編製「園所長轉型領導、專業發展與幼兒教育品質」問卷作為研究工具。 本研究之問卷調查對象為台灣地區幼托園所主管（包括：公立幼稚園、私立幼稚園、公立托兒所、私立托兒所），抽樣調查直轄市、省轄市、縣轄市及鄉鎮地區園所長1000 位，取得有效樣本630 份，調查結果以平均數、標準差、t 考驗、單因子變異數分析、階層迴歸分析及路徑關係模式等統計方法，進行資料處理分析，獲得以下結論： 一、學前教育機構園所長轉型領導各層面中，以「尊重信任」表現較佳，其餘依序為「建立願景」、「魅力影響」、「個別關懷」、「智識啟發」、「激發鼓舞」。 二、學前教育機構園所長專業發展各層面中，以「具備幼教專業知能」表現較佳，其餘依序為「滿足個人專業動機」、「永續生涯成長」。 三、學前教育機構幼兒教育品質各層面中，以「課程與教學」表現較佳，其餘依序為「設施與安全」、「園務與行政」。 四、學前教育機構主管因不同的人口及環境變項在園所長「轉型領導」上有差異。 五、學前教育機構主管因不同的人口及環境變項在園所長「專業發展」上有差異。 六、學前教育機構主管因不同的人口及環境變項在「幼兒教育品質」上有差異。 七、學前教育機構主管轉型領導能有效預測園所長的「專業發展」。 八、學前教育機構主管轉型領導能有效預測園所的「幼兒教育品質」。 九、學前教育機構主管運用轉型領導與提升園所「幼兒教育品質」之行為，可以促進園所長本身之「專業發展」；而提升園所的「幼兒教育品質」則有賴於園所長「轉型領導」行為之建立。 根據結論，提出以下建議，提供台灣主管幼兒教育行政機關和學前教育機構，在園所長轉型領導、專業發展以及提升幼兒教育品質之參考： 一、園所長應運用轉型領導以促進專業成長。 二、持續的進修以提昇擔任園長的領導能力。 三、永續生涯規劃並建立良好的人際關係。 四、建立專業組織以推動自我及外部的認同。 五、學前教育機構應重視幼兒教育品質。 六、教育行政機關需要適度的介入。 七、建構實施幼兒教育品質的整體配套措施。 八、建立迅速、正確與客觀的品質資訊回饋機制。 九、擴大幼兒教育研究的領域。 十、城、鄉園所和公私立園所幼兒教育資源應力求均等。 根據研究過程，本研究結果提出以下對未來後續研究之建議： 一、加強質性研究方法進行研究。 二、修訂研究量表。 三、進行長期縱貫性的研究。 / The purpose of this study is to explore on the current condition and its correlation with preschool institution principal’s transformational leadership, professional development and quality of child education. The correlations are explored and concluded to propose sound recommendations to education and administrative institutions and preschool educational institution principals as the guiding tools for institution transformation that could further enhance professionalism and quality of child education. This study conducts explorations via the adoption of scientific literature analysis and questionnaire surveys. The study firstly collects related literatures and uses it as the theoretical basis of the study subject. Accordingly to this theoretical basis, structure of the study is drafted to produce questionnaire, topic with ‘Principal’s Transformational Leadership, Professional Development and Quality of Child Education,’ as instruments of the study. Targets of the questionnaire are preschool kindergarten managers (public or private kindergarten and public or private childcare center) in Taiwan. 1000 samples of kindergarten or childcare center principals are randomly selected from municipality, provincially managed cities, counties and townships. 630 samples are found valid. Result of the evaluations, after being statistically analyzed by mean, standard deviation, t-test, one-way analysis of variance, hierarchical regression analysis and path relationship model, yields following conclusions: A. In the aspects of preschool educational institution principals’ transformational leadership, ‘respect and trust’ outranks the rest and is followed by the order of ‘aspiration establishment’, ‘charisma impact’, ‘thoughtfulness’, ‘intelligent enlightenment’ and ‘inspirational encouragement.’ B. In the aspects of preschool educational institution principals’ professional developments, ‘possession of professional knowledge about child education’ outranks the rest and is followed by the order of ‘personal professional motive satisfaction’ and ‘persistent lifetime growth.’ C. In the aspects of preschool educational institution’s quality of child education, ‘program and education’ outranks the rest and is followed by the order of ‘facility and security’ and ‘routine affairs and administration.’ D. As population and environment may vary, preschool educational institution managers’ transformational leadership may differ accordingly. E. As population and environment may vary, preschool educational institution managers’ professional development may differ accordingly. F. As population and environment may vary, preschool educational institution managers’ quality of child education may differ accordingly. G. Preschool educational institution managers’ transformational leadership can efficiently predict school principal’s professional development. H. Preschool educational institution managers’ transformational leadership can efficiently predict a school’s quality of child education. I. Preschool educational institution managers’ exercise of transformational leadership skill and efforts of enhancing quality of child education can promote school principal’s personal professional development. On a similar note, the enhancement of a schools’ quality of child education relies on the building of the principal’s transformational leadership. Accordingly to the statements concluded, following recommendations are provided to Taiwanese Child Education Administrative and Supervision Institution and Preschool Educational Institution as the references for kindergarten principals’ transformational leadership, professional development and enhancement of child education quality: A. Kindergarten principal should apply transformational leadership to enhance one’s professional growth. B. Persistent educational pursuits to build up kindergarten principals’ leadership skills. C. Perpetual lifetime plan and establish sound interpersonal relationship. D. Establish professional organization to promote oneself and acquire external recognition. E. preschool educational institution should highly value the quality of child education. F. Education and Administrative Institution must intervene when needed. G. Build up and implement a complete integral measure to ensure quality of child education. H. Establish rapid, accurate and objective quality and it compliment return mechanism. I. Expand the territory of child education studies. J. child education resources should be equality allocated among municipal or township kindergarten and public or private childcare centers. According to course of the study, result proposes following recommendations to future study pursuits: A. Strengthen methods of qualitative research. B. Modify measurement scale of the study. C. Conduct long-term longitudinal study.