SNG衛星製播作業利用衛星傳輸訊號，克服時間空間障礙，為電視新聞產製過程帶來革命性的轉變。以SNG進行即時新聞傳輸的作法即為俗稱之現場連線，過去文獻關於SNG現場連線對電視新聞影響之探討包括主管決策面的轉變、新聞內容層次的轉變，電視新聞產製流程的轉變、編輯台地位的轉變及記者個人角色的轉變等等。 本文由新聞專業性的角度切入，探討SNG現場連線後，電視新聞記者在專業性上的轉變為何，研究結果發現電視新聞記者認為SNG現場連線後，最受衝擊的首為新聞專業能力應予提升，其次為新聞專業自主與新聞專業知識在SNG現場連線出現後，更為電視新聞記者強調，最不受重視的則為新聞記者社會責任的提升。在媒介組織對SNG的後勤支援方面，研究發現新聞專業性與記者對媒介組織後勤支援的要求成正比，專業性程度愈高的電視新聞記者，愈期待媒介組織在SNG現場連線時能給予相關的配套措施。

本研究主要在探究國會記者專業性，並討論「立院－媒體」共生現象以及新聞因素是否會對國會記者專業性造成影響？本研究採用問卷調查法，自民國93年6月9日至6月15日以國會記者為研究對象進行施測，共發出130份問卷，回收有效問卷94份，回收率為72.30%。 本研究主要發現如下： 一、國會記者是一群平均年齡在30歲上下、男性較多、具有高學歷背景且新聞相關科系畢業、新聞工作年資平均在四年以上、擔任國會記者的年資平均兩年。 二、國會記者非常同意「立院－媒體」共生現象，且大多數認為自己必須跟立委維持良好互動關係以利交換新聞資訊。另外，大部分記者也不否認立委藉由提供新聞稿、新聞資料的方式而主導了新聞內容。 三、本研究發現國會記者在專業性評量上最重視「專業能力」、其次是「專業自主」、「社會責任」、「專業知識」，最不重視「專業承諾」。 四、本研究經由因素分析原架構中專業性二十五題項後發現，國會記者專業性清楚呈現出六個因素，即是「專業能力」、「專業自主」、「社會責任」、「專業承諾」、「教育背景」與「定期進修」，評均分數仍是專業能力最高，其次是專業自主、社會責任、定期進修、教育背景，專業承諾分數最低。 五、大部分國會記者同意自己擁有相當程度的專業自主權，但是對於新聞政策配合度仍然非常高，即使編輯台規劃方向與自己規劃的報導內容立場有所衝突，大多數的國會記者仍表示會盡量配合編輯台。 六、媒介類型不會影響國會記者專業性，但是人口變項中是否為「新聞相關科系畢業」、「政黨立場」與「擔任國會記者年資」則與其專業性有關聯性。 七、本研究發現新聞室修改記者已經準備好的新聞稿情形普遍，超過五成以上的國會記者表示自己經常或偶爾因為「增加閱聽眾興趣」、「改善新聞正確性」或者「增強政治平衡」因素，而被新聞室中其他人修改自己已經寫好的新聞稿。 八、國會記者專業性與其評估共生現象、新聞室修改記者新聞稿情形之間並無關聯性。

對投資人與債權人而言，企業之績效與風險為影響其作成投資與授信決策之重要資訊。近年來，國內主管機關針對董事會成員應具備之能力予以規範，冀望透過公司董事會成員在營運判斷力、會計及財務分析能力之提升，增進企業決策品質。本研究探討董監事專業性是否有助於董事會效能之發揮，進而對企業風險產生影響，以公司績效(含市場績效及財務績效)波動程度衡量企業風險，董監事之學、經歷定義其專業性，探討董監事專業性與公司績效波動程度之關聯性，並進一步分析公司經營特性(董事會專業需求、研發投入程度)對董監專業性與公司績效波動程度關聯性之影響。 主要研究結果顯示，就董監專業整體效果而言，董監事財務專業與公司價值波動程度呈正向關係。將公司經營特性納入考量後，本研究發現，對專業需求高且研發密度高的公司而言，董監事之會計專業與公司價值波動程度及股票報酬率波動程度均呈負向關係；財務、法律專業則與公司價值波動程度呈正向關係。對專業需求低且研發密度低的公司而言，董監會計專業則與公司價值波動程度及股票報酬率波動程度呈正向關係；法律專業與公司價值波動程度呈負相關係，顯示公司經營特性對董監之專業性與經營績效波動程度之關聯性有顯著影響。 / Firm’s performance and its related risks are critical information for investors and creditors to make investment and lending decisions. In recent years, Taiwan Stock Exchange and Gretai Securities Market implemented requirements on board members’ expertise. This study examines whether board’s expertise would affect the effectiveness of the board and further have impacts on firm’s risks, proxied by the variability of corporate performance. I also include corporate operating characteristics (such as advising needs and R&D intensity) to investigate whether these characteristics would affect the relationship aforementioned. The empirical results indicate that board members’ financial expertise is positively associated with the variability of Tobin’s q. After including firm operating characteristics, I find that for firms with greater advising needs and higher R&D intensity (less advising needs and lower R&D intensity), board members’ accounting expertise is negatively (positively) associated with the variability of stock return and Tobin’s Q, board members’ law expertise is positively (negatively) associated with the variability of Tobin’s Q, and with more financial experts on the board, the firm experiences greater variability of Tobin’s Q.

公司治理的主要目的在於建立公司適當內部與外部機制，以保障公司資金提供者之權益。董事會是公司治理的核心，其運作效能會影響其功能之發揮，而董事會成員之專業性是影響董事會效能因素之一。近年來，企業從事衍生性金融商品交易越趨頻繁，涉及之交易金額及風險通常較為重大，一旦失利，影響資金提供者甚巨。因此，本研究探討董事及監察人之專業性與企業從事衍生性金融商品交易決策之關聯性。 本研究以企業從事衍生性金融商品交易決策行為為應變數，主要之解釋變數為董事及監察人之會計專業及財務專業，並納入公司治理特性控制變數及公司特性控制變數。 實證研究結果顯示，董監事具備會計專業與企業是否從事衍生性金融商品交易沒有顯著關聯性，但董監事具備財務專業則與企業是否從事衍生性金融商品交易呈顯著負向關係。此外，董監事具備會計專業與衍生性金融商品交易金額呈顯著正向關係，而董監事具備財務專業與衍生性金融商品交易金額則呈顯著負向關係，兩者具差異性。最後，董監事具備會計、財務專業雖皆與衍生性金融商品交易損益呈正向關係，惟未達統計顯著水準。

我們從一般管理（系統觀點）出發（第一章），先行探討該公司之環境（第二章）， 接著決定企業之相對優勢（第三章），進而決定策略方向，進入策略執行面，但一切 以資訊體系之建廿為前提（第四章），一旦ＭＩＳ建立，則立即應將策略轉換成制度 ，俾以運作。因此，首先我們發展計劃預算制度（第五章），然後建立營運性的目標 管理制度，緊接著須要適當的組織來配合（第六章），在某種組織運作下，朝向目標 發展，能否達成，則須控制手段，而透過一般之內部檢核制度（第八章），績效考評 及獎懲制度，則不難達成，但因環境變動劇烈，故必須不斷地偵測它，亦即不斷地修 正目標，這就須借助於企並診斷制度。（第九章），最後總結建議此制度之適用條件 ，及採行方向。（第十章）。

本研究以問卷調查法，研究台灣報社地方記者的組織溝通滿意、專業性、工作滿意之關聯性，希望由此三大面向切入，來瞭解現今台灣之報社地方記者對於新聞工作的整體看法。 本研究發現，台灣報社地方記者的典型為已婚男性、年紀約為40歲、大學畢業並主修新聞傳播、主跑鄉鎮區域的新聞、從事新聞工作大約15年、派駐在該縣市約為12年、每月平均收入在5萬元以上。 在組織溝通滿意方面，報社地方記者對於「平行溝通」、「與直接主管的溝通」感到最為滿意，其次為「溝通氣候」、「與高階主管的溝通」、「非正式溝通」，而對「組織運作訊息」則感到最不滿意。 在專業性方面，報社地方記者最重視「專業責任」與「專業知識」，其次為「專業自主」，而最不重視「專業承諾」。 在工作滿意方面，報社地方記者最滿意的面向為「同事」、「工作本質」與「上司」，其次為「獎勵」、「薪資」與「福利」，而對「升遷」與「操作條件」感到最不滿意。 本研究亦發現，報社地方記者的人口變項在組織溝通滿意上並無顯著差異，然而部分人口變項對於專業性與工作滿意方面，卻有顯著差異。此外，組織溝通滿意與工作滿意各面向之間具有關聯性，專業性與工作滿意各面向之間亦具有關聯性。 最後以迴歸分析發現，新聞年資、專業承諾、內在自主、溝通氣候與高階主管的溝通、平行溝通、與直接主管的溝通、組織運作訊息等七個變項，共可預測整體工作滿意度73.7%的變異量。

董事會組成、結構與運作的特性影響董事會功能的發揮，而董事會功能的強弱則決定企業經營的良窳。董事會的策略功能若能發揮，應可增進公司績效；董事會若能盡到監督的職責，應可降低企業的風險。因此，本研究探討董事會特性對企業績效與風險之影響。有別於其他公司治理的相關文獻多以董事會的獨立性衡量董事會之效能，本研究額外針對董事會成員發展其專業性及參與程度等衡量董事會特性之變數，探討這些變數與公司績效及風險間之關聯性，並進一步納入市場競爭程度與研發強度，分析公司經營特性對董事會特性與公司績效、風險關聯性之影響。 本研究以資產報酬率(ROA)、股東權益報酬率(ROE)、Tobin’s Q (Q)、Jensen Productivity (Jensen)來衡量企業績效，以信用評等(TCRI、RankRisk)、資產報酬率的標準差(sdROA)、股東權益報酬率的標準差(sdROE)來衡量企業風險，從董事會之獨立性、專業性以及參與度探討其對企業績效與風險之影響。研究結果發現，董事會之獨立性可以提升企業績效(ROA、ROE)、降低企業風險(TCRI、RankRisk、sdROA、sdROE)。董監具備會計或法律專業可以提升投資績效(Jensen)，董監之聲譽可以提升企業績效(ROA、Q、Jensen)，但董監若兼職過於忙碌，反而會提高財務風險(sdROA、sdROE)，而董事會之參與度則可以提升企業績效(ROA、ROE)且降低信用風險(TCRI、RankRisk)。此外，市場競爭程度與研發強度影響董事會之獨立性、專業性以及參與度與企業績效、風險之關聯性。相對於低市場競爭程度，在高度市場競爭的環境下，董監具備會計或法律專業可以降低信用風險(RankRisk)，董監過於忙碌會增加企業風險(TCRI、RankRisk、sdROA、sdROE)，而董事會之參與度可以提升企業績效(Q)。相對於低研發強度，在高研發強度的環境下，公司需要內部董監的專屬知識，董事會之獨立性會降低投資績效(Jensen)，但董監具備會計或法律專業可以提升企業績效(ROA、ROE、Q、Jensen)且降低信用風險(TCRI)，董監之聲譽可降低信用風險(TCRI、RankRisk)，而董事會之參與度則可提升企業績效(ROA)。 / The board composition, structure and process influence the effectiveness of the corporate board. The strategy function of the board helps to improve firm performance, while the monitoring function of the board assists to reduce firm risk. This research investigates the impact of board characteristics on firm performance and risk. Different from prior studies that focused mainly on board independence, this research expands board characteristics to include the expertise and attendance aspects of corporate boards. Furthermore, this research incorporates market competition and R&D intensity to analyze their moderating effects on the association between board characteristics and firm performance and risk. This research uses ROA, ROE, Tobin’s Q and Jensen Productivity (Jensen) to measure firm performance, and uses TCRI, RankRisk, sdROA and sdROE to measure firm risk. The research results indicate that boards with higher independence have higher ROA and ROE and lower TCRI, RankRisk, sdROA and sdROE. The boards with accounting or legal expertise directors have higher Jensen, while the boards with more reputable directors have higher ROA, Q and Jensen. However, boards with busy directors have higher sdROA and sdROE. The more attentive boards are found to be associated with higher ROA and ROE and lower TCRI and RankRisk. In addition, the levels of market competition and R&D intensity affect the association between board independence, expertise and attendance and firm performance and risk. For firms operating in the high market competition environment, boards with accounting or legal expertise directors have lower RankRisk, boards with busy directors have higher TCRI, RankRisk, sdROA and sdROE, and more attentive boards have higher Q. For firms with high R&D intensity, boards with greater independence are associated with lower Jensen since these firms require insider directors who have firm-specific knowledge. Moreover, boards with accounting or legal expertise directors tend to have higher ROA, ROE, Q, and Jensen and lower TCRI and more reputable boards have lower TCRI and RankRisk, while more attentive boards have higher ROA.

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.

本論文旨在經由新聞組織常規與記者專業性兩個面向，來探討置入性行銷對電視新聞的影響。其研究問題有四：（一）了解電視新聞置入性行銷的樣貌；（二）探討置入性行銷對電視新聞常規的影響；（三）探討置入性行銷對記者專業性的影響；（四）探索廣告主導向新聞的內涵為何？ 本研究以質性深度訪談三十位電視新聞工作者，有以下幾項發現：（一）電視新聞的置入性行銷應重新予以定義，其內涵應包括直接付費的專案新聞，及不直接付費的業配新聞，它們都是以服務廣告主為目的而產製的新聞。（二）自2003年起政府將置入性行銷納入公開招標項目中後，已使電視新聞組織內逐漸建制了一種產製置入性新聞的常規，它與生產一般新聞的常規有所不同，宛如一個新聞工廠卻開闢了兩條生產線，用不同的邏輯來生產不同的新聞產品。研究顯示，這種常規使組織內得以藉此分享如何產製置入性新聞的知識。同時，也使得原來在組織中不被認可的價值，藉此取得合理與合法的地位。（三）置入性行銷雖然對記者的專業性認知影響至鉅，但也並非全然悲觀。在產製置入性新聞的過程，記者會呈現出四種不同的自主模式，以協商的方式從廣告主手中爭取更多自主空間；然而，研究也發現，在公共服務的認知上，記者往往會採取自我審查的方式，淡化有爭議的訊息，或用「新聞點」的角度來合理化自己的採訪。（四）本研究進一步提出置入性新聞是一種「廣告主導向」新聞。在台灣的電視新聞界目前正同時生產三種不同價值、不同目的、不同導向的新聞，它們分別是：公共利益導向、市場導向、及廣告主導向。 儘管如此，本研究仍然主張：置入性行銷使得媒體監督的對象可以出錢來影響新聞，而新聞所傳達的資訊摻雜了包裝精良的「廣告」，最終新聞作為一種「信任貨幣」的價值盡失，媒體守望監督的功能也跛了腳，其後果不單是對新聞界的衝擊，對社會整體的負面效果更是全面的。 / Product placement has been used in TV news production since 2000 in Taiwan. It raises an ethical discussion about whether journalism serves public or business interests. This study examines the use of product placement in TV journalism and its impact on TV news routine and professionalism. By using qualitative and quantative methods, this study found the traditional definition of product placement which is used in the marketing field is not suitable for Taiwan’s news placement. The definition of news placement should include “project news placement” and “service news placement”. When the advertisers pay directly for news placement, this is called “project news placement”; on the other hand, when the advertisers pay indirectly and possibly with a promise of future rewards or benefits for the TV news organization, this is called “service news placement”. This study found the production of this kind of paid news has become routinized . It seems like there are two assembly lines in a news factory: one for producing regular news and the other for producing paid news. Through this routinized process, journalists learn how to deal with this kind of news; in other words, the routine provide the mechanism to share the knowledge of producing paid news and also makes this kind of news legitimate in the news organization. The results of this study also show the impact of product placement on the journalists’ perception of their professionalism. Although most TV journalists admit their autonomy has been limited due to control from advertisers who pay for the news, they still perceive they can have different autonomy models: negotiation, domination, accommodation, and carelessness. However, the perception of serving the public for journalists is quite limited. This study found that journalists focused on newsworthiness instead of public service when they were doing news placement, and journalists employ self-censorship when they are doing this paid news. Many respondents admitted they did not criticize the advertisers who pay money for reporting. This kind of news is not serving the public but just serving business. This study suggests it should be called “advertiser oriented news”. In Taiwan, the TV news factory does produces three different kinds of news, which include public oriented, market driven, and advertiser oriented. However advertiser oriented news can be seen daily, this study concluded that unless journalists are able to report independently the audience cannot expect the news to fulfill public service. Any media organization that accepts news placement will gain profit but lose credibility in return.