首先針對個人在創業時,如何將公司事業策略與行銷策略結合作結合，規劃在改變消費者行為時所面臨的問題與挑戰，要如因應。並且在顧客與通路之間如何透過其行銷關係取得市場的先機作為研究的目的設定。 本研究從各「文獻探討」出發，旁徵博引全球抗感染用藥市場與腸病毒用藥市場及H1N1流感疫苗市場，說明禽流疫情仍持續在台灣進行中。進而藉由日本環境用藥市場推估資料以假設的方式探討確立台灣整體環境用藥市場未來的變化狀況。藉以當市場需求被引出時，以禾千代股份有限公司為例，討論禾千代在價值交換的過程中，生產者如何利用與通路、與消費者之間的三角關係，透過差異化服務的行銷手法，去改變消費者使用習慣。並在競爭廠商林立中，打開台灣環境抗菌生物產業的需求，在市場佔有一席之地。 整體研究並藉由實際至賣場與競爭對手店鋪銷售員做意見訪談及匯聚台灣國內各家著名次氯酸水生產公司的銷售方式並蒐集次氯酸水目前的使用相關文獻、次級資料，找出次氯酸水之正確經營策略，以此建立起論文整體之架構。並以業界相關理論之說明為輔，透過台灣環境用藥市場分析推估與假設及對競爭對手通路的實際拜訪來釐定公司之初期與未來創業方向。找出公司之定位與未來5年內所需之行銷策略並確立未來公司整體方向。 研究結果顯示，以滿足顧客價值及服務差異化及測底改變消費者使用習慣為導向，為禾千代股份有限公司之最佳核心方向。在透過深度了解市場後，找出需求的目標區塊，並透過產品差異化服務與價格策略整合，提升附加價值以增加商品之競爭力。在此同時與有專業度與可信賴度的通路進行策略聯盟與合作銷售以降低消費者初期的不便利性及取得成本，並獲得消者的青睞。另外最重要的是，藉由專業人員的商品說明與SOLUTION建議銷售，可引起消費者當下的預防知識並對次氯酸水的認識而引起消費者的購買意願，同時藉由改變使用習慣以獲得廣泛使用的口碑，建立消費者對公司產品的長期信賴與使用。 從整體經營策略著手，俾使合千代股份有限公司初期公司發展方向即趨完整及正確，並需時時觀察與因應消費者意向、競爭者動態並審視生活環境抗菌生物科技產業的關鍵需求因素，依此方向，禾千代股份有限公司持續依滿足顧客需求作為經營依歸，持續發展相關系列定位清楚之新商品，並戮力引進環境抗菌之新創意產品，以建立強而有力的門檻，即有機會使得企業持續成長並圓創業之夢，並希冀能對全球日益重要的環境保護與改善問題作出對策與貢獻。

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

本研究以我國上市（櫃）公司89年至92年財務報表資訊及營利事業所得稅申報資料進行實證研究，探討造成我國財務會計所得與課稅所得差異之原因及財稅差異與企業評價之關係。在探討造成財稅差異原因方面，實證結果顯示除折舊費用未達統計上顯著水準外，呆帳費用、投資損失、存貨跌價損失及負債比率與財稅差異呈顯著負向關係，而投資利得、證券期貨交易所得、出售土地增益、企業規模、資產報酬率、電子業及營建業與財稅差異呈顯著正向關係。在探討財稅差異與企業評價之關係方面，本文援用Ohlson模型進行分析，結果發現財稅差異殘差項與股價呈正向關係，顯示投資人視未預期之財稅差異可能具有傳遞未來樂觀之財務會計所得或可節省稅負支出之租稅利益等資訊意涵因而反應於股價之上。依據實證結果，本文發現獲利能力越好或規模越大的公司越有可能透過租稅規劃，減少租稅上之負擔，此發現可作為稅務主管機關未來選案之參考；又本文也發現財稅差異具有資訊意涵，然現今財務報表揭露所得稅相關資訊有限，因此本研究建議證券主管機關應適度加強企業所得稅相關資訊之揭露與規範。 / Using 2000 to 2003 financial statement data and tax return data of listed and OTC companies in Taiwan, this study explores the sources of difference between tax income and financial reporting income and the relationships between book-tax differences and business valuation. The empirical results show that except for depreciation expense, bed debt expense, losses on investments, loss due to market decline of inventory, and financial leverage are negatively related with book-tax differences. However gains on investments, gains on securities transactions, gains in land transactions, business size, return on assets, the electronics industry, and the building industry are positively related with book-tax differences. The results also show that the regression residuals of book-tax differences are positively related with stock prices. This means that investors regard unexplained residuals as future earnings or income tax savings which are then reflected on the stock prices. The empirical results indicate that firms with greater profitability or large firms have greater incentives to conduct tax-planning which tend to reduce taxable income relative to income for financial reporting purposes. Our findings provide evidence for the Taxation Agency when doing audit adjustments and lend support for book-tax differences contain information that is relevant to firms’ valuation. However, in practice disclosure of information about income tax in financial statements is still limited, thus restricting investors in estimating book-tax differences. The security authority should devise appropriate accounting policies to improve disclosures on firms’ income tax information.

從1990年起，美國財政部發佈之消息顯示，公司之財稅差異不斷擴大，每年預估之財稅收入不斷向下修正，公司是否透過財務會計準則與稅法間不同規定所產生之差異進行避稅行為，引發政府機關與學者之關切。另一方面，盈餘管理為近年來熱門的探討主題之一，因此，財稅差異是否為其中一種手法，為本研究探討之主題。 過去學者透過稅前財務所得之變動及組成來判斷盈餘管理之存在，本研究則透過財稅差異之變動幅度與稅前財務所得之連動關係，及過去文獻用以衡量盈餘管理之變數來測試財稅差異是否與盈餘管理有關。另一方面，管理階層獎酬為產生盈餘管理行為的重要誘因之一，故分析管理階層之誘因是否會影響財稅差異之幅度，也納入本研究探討之主題。最後，本研究從公司治理機制中財務報表之角度，分析公司治理機制是否對於財稅差異幅度有同樣之影響，加強本研究之結果。 本研究之實證結果顯示：（1）財稅差異之幅度可能為盈餘管理操弄手法之一；（2）管理階層獎酬誘因越大，透過財稅差異操弄盈餘之幅度越大，尤其以管理階層所獲取之現金紅利具有最高關聯性，且有持續三年影響效果；（3）公司治理機制之良莠，影響財稅差異幅度；（4）當財務所得大於課稅所得或是大於零時，管理階層透過財稅差異操弄盈餘之情形更加顯著。 / According to the report published by Internal Revenue Service in 1990s, corporate tax-book differences trends increasingly and consequently brings about the government and researchers’ concerns about whether managers’ incentives influence the way they manipulate the earnings by different regulation among financial income and taxable income. In this study, I will first develop the model to measure the relation between earnings management and tax-book differences. On the other hand, compensation incentives are the major factors in earnings management. Therefore, the more the incentives, such as higher bonus, stockholding and bonus rates, the more possibilities earnings management. In addition, to enhance the result of the analysis; variables of corporate governance which have been testified as having connection with earnings management are added as robust test. The result demonstrates that corporate tax-book difference is related to earning management, and that compensation incentives are the motives of managers to manipulate financial income for extra return. Moreover, corporate governance is also another factor which affects the degree of earnings management. Besides, this situation becomes more obvious when financial income is larger than taxable income or when it appears to be zero. This study may help explaining why large tax- book gaps trend increasingly.

近年來，隨著台灣金融環境自由化，再加上金融創新的趨勢使然，各種不同的對外公開融資工具紛紛出籠，企業可以依照公司之所需及當時經濟環境狀況來決定其要選擇的融資工具，而在這樣的研究背景之下，本研究針對國內電子資訊業上市櫃公司，以民國88年到民國93年為研究期間，探討公司四種對外公開融資選擇與其財務特性差異之間的相關性研究，主研究內容包括選擇負債與權益融資之公司財務特性差異，以及選擇國內與國外融資之公司財務特性差異，利用Panel Logit Model－多項邏輯迴歸模型，在研究資料為連續時間固定樣本的Panel Model形式，加入時間效果或個別企業效果，探討公司財務特性差異與其選擇融資工具及融資地點之間的相關性研究。研究結果如下： / 一、非Panel模型實證結果： 針對公司選擇以負債或權益工具進行融資之財務特性比較，當公司選擇在國內進行融資，規模愈小、成長性愈低、獲利能力愈高、財務風險愈高、及營運風險愈高的公司，會較傾向以國內權益工具進行融資；而當公司選擇在國外進行融資時，規模愈大及獲利能力愈高的公司，會愈傾向以國外權益工具進行融資。 而對於公司融資地點不同之財務特性比較，則不論以負債或權益工具進行融資，只要公司的規模愈大，公司會愈傾向到國外進行融資。 / 二、考慮時間效果的Panel模型實證結果： 有關公司選擇以負債或權益工具進行融資之財務特性比較，當公司選擇在國內進行融資，規模愈大、成長性愈高、財務風險愈低、及營運風險愈低的公司，會較傾向以國內負債工具進行融資；而在時間效果部分，相較於民國88年基期，民國90年到民國93年，公司會更傾向使用國內負債融資工具。而當公司選擇在國外進行融資時，規模愈小的公司，會愈傾向以國外負債工具進行融資，且在民國92年到民國93年，這個現象會更加明顯。 有關公司選擇在國內或國外進行融資之財務特性比較，不論以負債或權益工具進行融資，只要公司的規模愈大，公司會愈傾向到國外進行融資。而在時間效果影響部分，相較於民國88年比較基期，在民國92年，台灣電子資訊產業上市櫃公司會更傾向到國外進行融資。 / 三、考慮個別企業效果的Panel模型實證結果： 有關公司選擇以負債或權益工具進行融資之財務特性比較，當公司選擇在國內進行融資，規模愈小、成長性愈低、獲利能力愈高、財務風險愈高、及營運風險愈高的公司，相較於以國內負債工具融資，會較傾向以國內權益工具進行融資；而當公司選擇在國外進行融資時，規模愈小、獲利能力愈高、及財務風險愈大的公司，相較於以國外負債融資，會愈傾向以國外權益工具進行融資。 有關公司選擇在國內或國外進行融資之財務特性比較，當公司選擇以負債工具進行融資時，規模愈大或是營運風險愈高的公司，相較於選擇在國內融資，公司會愈傾向到國外進行融資；而當公司選擇以權益工具進行融資時，財務風險愈高的公司，相較於選擇在國內融資，公司會愈傾向到國外進行融資。 / In recently years, with the liberalization and innovation trends in financial institutions, there are more and more different kinds of financing instruments that corporations can choose to finance their capital needs. Under such environment, this paper attempts to find out the relationships between corporations’ financial choices and their financial characteristics. Based on the data of Taiwan public issuing firms’ data from 1999 to 2004 and the Panel Logit Model adding time or individual firm effect, this paper not only investigates the differences of financial characteristics between firms choose debt or equity financing instruments, but also analyzes the differences of financial characteristics between firms choose domestic or international financing. The main empirical results are as follows: / 1.Non-Panel Logit Model For the comparisons of firms using different financing instruments, when firms choose domestic financing, the smaller the size, the lower the growth rate, the higher the profitability, financial risk and operational risk, firms will more tend to choose equity instruments for financing. On the other hand, when firms choose international financing, the larger the size and the higher the profitability, firms will more tend to choose equity instruments. As for the comparisons of firms choosing domestic or international financing, firms will be more willing to finance internationally when their size are larger. / 2.Panel Logit Model with Time Effect For the comparisons of firms using different financing instruments, when firms choose to finance domestically, the larger the size, the higher the growth rate, the lower the financial and operational risk, firms will tend to choose debt instruments for financing. As for the time effect, firms will more tend to use domestic debt instrument for financing from 2001 to 2004. On the other side, when firms choose to finance internationally, they will be more willing to choose debt instruments for financing when their size are smaller. Moreover, this tendency is more apparently from 2003 to 2004. As for the comparisons of firms choosing domestic or international financing, firms will tend to finance internationally when their size get larger. Moreover, this effect is more influential in 2003. / 3.Panel Logit Model with Individual Firm Effect For the comparisons of firms using different financing instruments, when firms choose domestic financing, the smaller the size, the lower the growth rate, the higher the profitability, financial risk and operational risk, firms will more tend to use equity instruments for financing. On the other hand, when firms choose international financing, the smaller the size, the higher the profitability and financial risk, they will more tend to choose equity financing instruments. As for the comparisons of firms choosing domestic or international financing, when firms choose debt financing, the larger the size and operational risk, the more willingness of firms to choose international financing. Meanwhile, when firms choose equity financing, they will more tend to finance internationally as their financial risk are higher.

研究指出，在不同人類個體的DNA序列中，只有0.1%的基因組排列是相異的，而其餘的序列則是相同的。這些相異的基因組排列則被稱為單一核苷酸(SNP)。Affymetrix公司發展出一種DNA晶片技術稱之為Affymetrix GeneChip Mapping 100K SNP set，此晶片可用來決定單一核苷酸資料的基因類型(genotype)。Affymetrix公司採用預設「動態模型演算法」(DM)來決定基因型態。本論文的研究目的是探討與示範對於DM方法中預設的S值的四種修正方式。而這四種修正的方法分別是： (1) Standardized L value，(2) Median-polished L value，(3) Median-center L value，和(4) Median-standardized L value。為了比較S值與四種改進方法，本研究藉由SNP的模擬資料來進行比較。資料的模擬是基於利用改寫過的階層式之Bolstad模型（2004），而模擬模型的參數估計是利用華人細胞株及基因資料庫中95位台灣人的100K SNP資料。根據AA模型與AB模型模擬資料的基因型態正確率，Standardized L value是最好的判斷基因型態之方法。在另一方面，因為DM方法並不是設計來決定Null模型的基因型態，因此對於Null模型模擬資料的基因型態判斷會有問題。關於Null模型的基因型態判斷，本論文提供了一些簡短的討論與建議。然而，依然需要進一步的研究探討。 / It is known there is only 0.1% in the DNA sequences that is different among human beings, and the rest of them are the same. These differences in DNA sequences are defined as SNPs (Single Nucleotide Polymorphism). The Affymetrix, Inc. had developed a DNA chip technology called Affymetrix GeneChip Mapping 100K SNP set for SNP data used to determine the genotype call. The default algorithm applied by Affymetrix, Inc. to decide genotype calls is the Dynamic Model-based (DM) algorithm. This study aimed to investigate and demonstrate four different ways to modify the basic component used in DM algorithm, namely, the S value. These four modified methods include: (1) Standardized L value, (2) Median-polished L value, (3) Median-centered L value, and (4) Median-standardized L value. In order to compare the S value with the four modified L values, a simulation study was conducted. A hierarchical version of Bolstad’s model (2004) was adopted to simulate the SNP Data. The parameters for the simulation model were estimated based on 95 Taiwanese 100K SNPs data from Taiwan Han Chinese Cell and Genome bank. The Standardized L value was proven to be the best method based on the accuracy of the genotype calls determined according to the simulated data of AA model and AB model. On the other hand, the genotype call for simulated data under Null model is problematic since the DM approach is not designed to determine the Null model. We have given some brief discussion and remarks of the genotype call for Null model. However, further research is still needed. /

民國九十年左右，正值國內傳統行業轉型的年代，許多中小企業紛紛從所謂的夕陽工業轉型到科技業。近幾年來，政府也極力鼓勵民間企業自創品牌。但轉型成為自創品牌的企業寥寥可數，真正成功者更是少數。本研究試圖從台灣某家由傳統行業轉為自創品牌的中小企業來了解其建立品牌的經驗，除文獻探討及收集該公司之歷史資料外，並專訪該公司經理人後，進行個案分析及建立理論架構。此外，收集2000個顧客的調查資料與公司過去兩年來的銷售績效，以試圖了解競爭環境如何影響新自創品牌公司營運策略的調整，以及公司營運策略調整下，其創新研發與行銷之管理與運作。 本研究所得的重要結論有以下幾點： 一﹑新「自創品牌」公司面對競爭激烈的產業如何動態調整「營運策略」? 1. 新「自創品牌」公司的經營者對於所處競爭環境須有高度的靈敏度與機動性。 2. 資訊科技的運用可增加新「自創品牌」公司資訊的透明度與決策系統的正確性。 3. 新「自創品牌」公司正派的經營理念與形成的「品牌形象」與「企業形象」可獲得代工大廠的支持。 二﹑新「自創品牌」公司的「創新研發」與「行銷」之管理與運作為何？ 1. 新「自創品牌」公司內部「創新研發」機制是提升新「自創品牌」公司品牌知名度的關鍵。 2. 新「自創品牌」公司在「創新研發」的組織方面，會考慮藉由與異業的合作，以突破傳統的設計觀念。 3. 新「自創品牌」公司在選擇目標市場上，會鎖定利基市場與被忽略的市場，同時強調產品設計的「差異化」。 4. 集中於特定市場是擴張知名度是一較有效率的方法。 5. 新「自創品牌」公司初期階段會先以「創新研發」設計導向為主，當產品陸續被接受且市場擴大後，再轉為行銷導向。 6. 「自創品牌」公司基於產品價值的概念，其定價模式以「價值定價」而非一般傳統OEM廠商的成本加成定價。 7. 「產品品質」、「設計」與「服務體系」的整合對於新「自創品牌」公司品牌知名度與品牌認同的提升有很大的助益。 8. 新「自創品牌」公司的經營者品牌承諾的兌現，及品牌策略與產品定位的一致性，能獲得通路商及客戶的支持。 關鍵詞：營運策略，自創品牌，創新研發，行銷，差異化。 / Many small and medium-sized enterprises in Taiwan started to transform from conventional industries into high technology ones in the beginning of the 2000s, an era of transformation of the domestic industries in Taiwan. In recent years, the government also urges the private enterprises to establish their own brand . However, those that have transformed into new own brand manufacturers (OBMs) are few, and those successful even less. The study aims to explore the experience of a small and medium-sized enterprise that has transformed from a conventional industry into an own brand manufacturer. In addition to literature review and the collection of historical information of the company, the top executives and managers are interviewed in order to analyze the case and establish the theoretical framework. Furthermore, customer information and the sales performance over the past two years are collected to explore the influence of the competitive environment on adjustment of the business strategies of an OBM, and the company’s management and operation of the innovative research and development and marketing based on the adjustment. The conclusions drawn from the study are as following: 1. How does a new OBM dynamically adjust its business strategies to the keenly competitive environment of the industry? A. The CEO of a new OBM tends to show higher sensitivity and mobility to the competitive environment. B. The application of information technology enhances the transparency of the information of a new OBM and the accuracy of the decision-making system. C. The decent corporate ideology of a new OBM, its brand image and the corporate image are more likely to gain the support from the major original equipment manufacturers. 2. What is a new OBM’s management and operation of the innovative research and development and marketing? A. The innovative R&D mechanism of a new OBM is the key to the enhancement of its brand awareness. B. A new OBM may consider the inter-industry cooperation in order to make a breakthrough of traditional design concept. C. A new OBM may focus on niche markets and markets that are ignored, and put emphasis on the differentiation of product design simultaneously. D. Focusing on a certain market is a more efficient way to enhance brand awareness. E. A new OBM tends to adopt a design-oriented approach in the early stage, and consider turning to a customer-oriented or market-oriented approach when products are gradually accepted. F. A new OBM tends to adopt value pricing instead of traditional pricing. G. The integration of product quality, design and service system contributes a lot to the enhancement of brand awareness and brand identification. H. The fulfillment of the commitments of a brand by the manager of a new OBM and the consistency of brand strategy and product positioning are more likely to obtain the support from the distributors and the customers. Keywords: business strategy, own brand, innovative research and development, marketing, differentiation

財務會計所得是依循一般公認會計原則計算而來，目的係提供投資者或債權人公允表達的財務資料；稅務課稅所得除依循一般公認會計原則處理相關會計事務外，為符合課稅要求，還須依據所得稅法及相關法令規定作帳外調整，以計算課稅所得額，故產生財稅所得不一致之情形。過去文獻實證，財務會計所得通常高於稅務課稅所得，係因政府於施政上的考量，給予公司享有多種租稅減免優惠；或准予某些財務會計所得免予計入、不計入或停止課徵其所得，造成公司租稅負擔降低。故本研究進一步分析我國上市櫃公司財稅差異及財稅稅額差異之決定因素，以臺北國稅局2009至2012年上市櫃公司為對象，運用稅捐稽徵機關核定資料與公司之財務報表相關資料，並以各種租稅減免優惠項目、免予計入、不計入或停止課徵之所得項目，作為衡量指標。本研究透過迴歸模型實證結果顯示，上市櫃公司因享受租稅減免優惠，或財務會計所得帳上列有所得稅法規定之免予計入、不計入或停止課徵之所得項目，均會降低公司實際應負擔之稅捐，對我國稅收造成鉅大的衝擊。

The aim of this thesis is to investigate and identify the present communication gaps between cultures within an organization. For these couple decades, there has been numerous international joint ventures happening in China by the Taiwanese firms in order to reduce cost and to reach both economies of scale and economies of scope. In doing so the international joint venture firm has to hire and employee the local Chinese people where the culture is much different than Taiwanese people. This thesis studies and examines the possible communication issues and problems that could arise due to differences in culture. The qualitative method of interview was conducted in this thesis, composed of 5 Taiwanese managers and 3 Chinese managers inside the organization. The interview consists of 19 questions which were divided into three categories as follows: Communication, differences between ethnicity, and leadership and change. The responses were carefully examined and compared to see whether the difference in culture created some communication issues in the organization. The results from the interviewees and through chart comparison it was clear to conclude that there indeed have been communication issues and problems between the Taiwanese culture and Chinese culture at the workplace. The thesis provides four types of recommendation, including conflict management, internal communication and employee development, management communication strategy for change and strategic employee communication to facilitate major change. This thesis hopes to offer and improve a successful communication change between the different cultures within the organization.

本文的研究主題為唐修《晉書》與《世說新語》間的敘事差異，對二書重出資料進行研究考察，研究的重心在於《世說新語》材料進入《晉書》後所產生的變化，觀察史家如何引用《世說新語》，整理歸納敘事差異的類型，探究敘事差異現象背後的原因及其意涵。 在第一章緒論中，從《晉書》援引《世說新語》引發前人褒貶兩極的評價，討論史家以小說入史的適切性，檢討前人涉及二書的研究文獻，並說明本文所採用的研究方法及進行步驟。 第二章聚焦於《晉書》援引《世說新語》的部份，統計二書的重出資料，編成表格以綜觀整體，發現《晉書》有「累篇成傳」、「一事重出」、「傳聞異辭」和「事涉數人，載於一傳」的現象，反映出史家援引材料入傳有其考量，並非一味以《世說新語》為準，所收錄的《世說新語》篇章不僅作為實例豐富《晉書》的記載，也彌補人物事蹟缺乏的境況。史家依循事件發展邏輯、人物關聯和事件材料性質三種方式排列《世說新語》的材料，將數則事件建立新連結，形成條理清晰的脈絡，融入史傳的順時敘述中。 第三章分析《晉書》與《世說新語》重出資料中的敘事差異，其中簡化型的敘事差異為最大宗，可分成簡省人物言語活動、事件的敘事部分和混合型三種簡化類型，其他敘事差異現象包括史家修改局部文句、將材料另做他用和增添非敘事話語，從文本分析中可看出史家藉由增刪修改文句，提升傳主在事件中的重要性，塑造傳主的正面形象，而所增添的非敘事話語透露史家的判斷，雖未直接臧否人物，褒貶自在其中。 第四章檢視敘事差異中所反映出的史家道統取向，二書相異的敘述可見史家所重視的宗法社會之倫常，由朝廷延伸至家庭，從標舉君臣相處之道，到修補家庭倫常關係，呈現史家對於傳統禮教的維護，強調倫理綱常中「忠」與「孝」的價值。史家的道統取向在女子紀事方面尤其明顯，依據女子在家庭倫理中所扮演的角色為其定位，調整敘述所刻劃出的人物形象，標舉德才兼備和人品有瑕的女子，確立道德尺度對立的兩端，以達成社會教化的目的。 第五章為結語，概述研究二書敘事差異的三階段：現象分析──原因探索──意義呈現，二書的敘事差異反映史家的撰史的原則和道統取向，史家援引《世說新語》豐富了《晉書》的史傳，彰顯出兩晉的時代精神，造就《晉書》的獨特，即便援引《世說新語》入傳，史家仍掌握敘述的主導性，使《晉書》保有光彩熠熠的歷史價值。 / This thesis focused on the narrative differences between Jin Shu and Shi Shuo Xin Yu, according to two books’ repeated data, the focus of research is Shi Shuo Xin Yu material into Jin Shu , observing how historians cite Shi Shuo Xin Yu, summarizing in the type of narrative differences, reasons for the differences in the narrative and meaning behind the phenomena. In Chapter one, Looking back at history，Citing Shi Shuo Xin Yu caused different evaluation from scholars of former times, we discussed the appropriateness of historians’ quotation, reviewing former scholars’ research which involved in two books, to expound research methods and procedure used in this paper. The second chapter focused on Jin Shu quoted Shi Shuo Xin Yu in part, Organize two books’ duplicate data, compiled forms for considering overall, Found that Jin Shu There are " linking events constitute a biography ", " the same recurring events ", "different versions of hearsay" and "matter involving several people, documented in a biography " phenomenon, Historians quoted material reflecting the transfer had its considerations, not took Shi Shuo Xin Yu as a criterion, the collection of Shi Shuo Xin Yu articles is not only rich in examples as Jin Shu records, but also make up for the lack of documented life stories. Historians arranged Shi Shuo Xin Yu articles in three ways, following the logic of events, people relationship and events associated with the nature, to create a new link for several events, forming a coherent context, put into Jin Shu in chronological narration. (the narrative chronicled the events) Chapter 3 analyzed the narrative differences between Jin Shu and Shi Shuo Xin Yu, simplifying narration accounts for the largest part of the narrative differences, assorting simplified narration into 3 types, consisted of simplifying the dialogues and activities, the narrative part of the event and the mixed type. Other narrative differences include historians’ partial sentence modification, rewrite the sentence for other purposes, and add non-narrative discourse. As can be seen from the text analysis, historians enhance the importance of specific character in the incident by modifying the text or creating a positive image of the characters. Non-narrative discourse added by historians revealed their judgments. Chapter 4 viewed the Confucian Orthodoxy in narrative differences, rewriting the events reflected that historians regarded ethics of patriarchal society highly. Extending from the court to the family, historians presented the proper relationships between the emperor and his Courtiers and maintained the ethical relationship of family. Historians emphasized the moral value of "loyalty" and "filial piety", expressing the maintenance of traditional Confucianism. The narrative which female involved in also indicated the Confucian Orthodoxy, Historians decided the female’ historical status by her role in the family and adjust the images in the description. By praising virtuous women and criticizing the flawed, historians established moral contrast ends of the scale for the purpose of social education. Chapter 5 is the epilogue which outlined a three-stage study of narrative differences between two books, from analysis of the phenomena, to the reasons behind the modification, then reflected the meaning between the lines. Narrative differences revealed the writing principles of historical works and tendency towards the Confucian Orthodoxy. Citing Shi Shuo Xin Yu enriched the content of Jin Shu and highlighted the zeitgeist of the Jin Dynasty. In spite of the quotation, Historians ruled the main narrative, let the value of Jin Shu shine in history.