本研究主要是想了解青少年的挫折經驗與挫折容忍度之間的關係,並探討建設性思考與社會支持在其間所扮演的角色. 以臺北市及臺灣省701位國中生生為對象,採問卷調查的方式了解受試在挫折經驗、建設性思考、社會支持及挫折容忍度變項上的狀況.研究結果發現,挫折經驗與挫折容忍度之間成顯著的負相關.而當受試有較建設性的思考方式或有較高的社會支持及對社會支持有較高的滿意度時,其挫折容忍度亦較佳.至於建設性思考是否在挫折經驗和挫折容忍度之間扮演調節變項的部份,本研究只發現學業挫折經驗與積極正向性的思考之間有顯著的交互作用,而人際挫折經驗則與自我侷限性思考有顯著的交互作用;但是在社會支持部份,本研究並無發現其與學業或人際挫折經驗之間有明顯的交互作用.各變項所顯現的性別上的差異則相當符合一般人對男女的刻板印象;受試中,以國三學生的壓力最大,可能亦是輔導最可著力的ㄧ群. 上述的研究結果除可提供作為未來探究有關挫折經驗與挫折容忍度關係時的參考之外,亦可對學校教育及親職教育提供下列幾點建議:1.變化教材或教學方式,以減少學生的挫折經驗;2.提供老師建設性思考的課程,使師生在教學互動中培養建設性的思考,得以提昇挫折容忍度;3.對男女生的挫折經驗所提供的輔導方向應有所不同;4.培養師長、家長都能成為孩子遇到挫折時的社會支持來源;5.針對不同年級的學生提供預防教育課程,改變其對挫折的容忍度. / This research mainly intends to understand the relations between frustration experience and frustration tolerance of teenagers, and discuss the roles the constructive thinking and social support play in these issues.Based on questionnaire survey of 701 senior high school students, four variables-frustration experience, frustration tolerance, social support andconstructive thinking are investigated. The research results show that an obvious negative relation exists between frustration experience and frustration tolerance. Those who have more constructive thinking or receive more social support and accepted by the society have better performance on frustration tolerance. As to the question whether the constructive thinking play the role of a moderator variable between frustration experience and frustration tolerance, this research only found that obvious interactions exist between study frustration experience and positive thinking, as well as between human relation frustration experience and self-restrained thinking. However, the research did not find any obvious interaction between study/human relation frustration experience and social support. The different performance on different variables owing to sex difference complies with the stereotype. The research results also show that the graduating senior high school students suffer the highest pressure and could be the group that the assistance could really do something for.The research results mentioned above could provide useful information for further investigation on the relations of frustration experience and frustration tolerance. They also provide some advice for normal education andparents education: 1. Changing the teaching material or teaching methods in order to reduce the student's frustration experience. 2. Providing training courses with constructive thinking for teachers.It will build up constructive thinking as well as strengthen frustration tolerance both for teachers and students by way of teaching and studying - mutual responses. 3. The assistance provided for male or female students in order to conquer their frustration experience should be different. 4. Cultivating both parents and teachers the ability and willing of providing supports. Whenever teenagers face frustration, parents and teachers can become the source of social support.5. For students of different grades providing suitable preventive education courses in order to enhance their frustration tolerance.

在房地產生命週期中，建設公司扮演了土地取得、資金籌措、個案企畫、規劃興建、銷售與管理維護等角色，可說是房地產相關行業中最主要之關鍵；因此包括購屋者、股票購買者、公司管理階層、金融機構、證券管理機構等，皆必須以不同的角度來關切個別建設公司的經營績效，以供其行為決策的參考。 基於此，本研究第一部份先運用模糊理論衍生之模糊綜合評估法對上市建設公司的財務績效等相關指標進行各種綜合評估，並以劃分為「劣」、「普」、「良」、「優」四個級距的方式對公司進行評等。第二部份則搭配定性描述的產品績效予以交叉探討，以進一步了解不同類型建設公司的經營特質，共獲致以下結論。 在公司財務績效評等方面，相較於傳統簡單加權法，模糊綜合評估法因搭配權重的不同而在測試考驗上有較大落差；不過就評估結果而言，幾種評估權重的一致程度皆相當高，其中以同時考量到建築投資業產業特質（如高負債比率、低周轉率、經營規模成長快等）與員工生產力的評等模式穫得了最佳的測試成績。在該評估模式下，八十三年第四季至八十六年第三季各公司的評等結果分別為：「劣」等級包括宏福、宏總等兩家；「普」等級包括潤建、龍邦、長谷、緯城、仁翔等五家；「良」等級包括國揚、太設、太子、長億、寶祥、宏璟、皇普、昱成、春池等九家；「優」等級包括國建、寶建、冠德、華建、三采、尖美、宏盛、宏普、基泰等九家。 而在上市建設公司財務績效與產品績效交叉探討的部份：本研究從公司上市時間、成立時間、資本額，存貨內涵、政府認證等幾個角度做為產品績效的測試基準，有以下三點重要發現： 1.財務表現優良的上市建設公司亦有不錯的股價表現，至於財務表現不良的公司股價表現相對較差。 2.財務表現優良的公司平均上市時問較短，財務表現不良的公司平均上市時間則較長。 3.財務表現優良的公司帳面上的養地比率較高，財務表現不良的公司帳面上養地比率則較低。

近年來，由於地方政府支出的無效率，以及六年國建與社會福利措施的陸續開辦，致使地方公共支出遽增。在地方稅課收入成長率不及地方公共支出成長率的情形下，導致地方財政呈現逆轉的情勢。然而地方財政為國家財政之一環，國家財政又為庶政之母，故地方財政之健全與否，攸關國家施政與全民福祉。因此，解決地方財政困難便成為重要課題之一。 　　本論文係針對地方財政的節流面著手，首先就其支出現況作分析，再探討其所面臨的問題，繼而尋找出問題的改進方法。茲將研究結果歸納如下： 　　一、地方政府每年還本付息金額與人事費用之負擔沈重，加上理財效率偏低與委辦事項之經費負擔，致使地方財政極為困難。 　　二、台灣省各縣市政府教科文支出龐大，業已超過憲法之規定，以致於有拖垮縣市財政之虞。 　　三、國建六年計劃不斷有執行進度落後、預算大幅追加、與舞弊事件層出不窮等情事產生，致使地方財政更為困絀。 　　四、目前各種社會保險年年虧損，以及未徹底執行自負保費制度，故形成地方財政的沈重負擔。 　　財政運作應秉持「量入為出」原則，能節省處儘量節省，舉凡政府人事的精簡、教育經費的移轉、經營效率的提昇、工程弊端的消弭、以及依保險所需實際費用收取保險費……等措施，都能為地方政府節省鉅額的支出，繼而解決地方財政的困難。

公民參與是民主化程度的重要指標。對於公共建設而言，因為公共建設要解決的問題涵蓋面較廣，從概念構想經過可行性研究、規劃、設計、施工、使用、營運的期程較長，總經費也高。公共建設牽涉的利害關係人層面較廣，以往民眾參與困難，近年來民眾要求更深入的參與，除了環保、生態的顧慮之外，對於建設要解決的問題、建設目標、建設方式、建設內容、替代方案的選擇都要求參與。深度化參與之後，政府機關推動公共建設的難度也提高，對於公共建設的決策模式也需要考量增加公民參與的程度。 新公共服務的主要核心概念是將「人」作為公共政策的核心，重視公民的參與過程勝於行政本身重視的績效。強調與民眾分享權力，共同解決問題之外，公務人員更需要著重治理過程負責參與的角色，在民主、社區、公共利益系統中建構公民參與及責任共承的架構。公共建設所追求的公共利益是經過公民不斷地對話、價值分享而形成。公民的對話內容因涉及公共建設的專業性、不確定性與複雜程度，因而對於公共建設計畫執行交易頻率的高低產生不同的效果。 本研究發現：公民參與公共建設適合前階段為完全參與；後階段為形式參與。前階段是指公共建設生命週期的企劃調查階段、規劃階段和使用管理階段，以建設功能探討、自然現象科學調查、住民經驗蒐集、公民偏好討論為主；後階段是指公共建設生命週期的設計階段、工程採購階段和施工竣工階段，以專業技術團隊的技術工作為主，透過細部設計圖、工程規範、施工標準的表現，移轉給施工廠商以誠實、成熟的工藝技術達成公民所託付的公共建設完成。辦理公共建設的公務人員具有新公共服務的核心概念—服務公民而不是顧客，願意與民眾分享權力，後現代公共行政需要公民參與來啟動解決問題的過程。公民參與對於公共建設的執行效率初步是降低的，但是整體效率可能是提昇。沒有公民支持的公共建設是無法執行。公共建設的專業技術團隊要增進公民參與首先要以公民為公共建設的主人，接著要設法以模型、3D影像等新方式，讓民眾易於明瞭公共建設的內容，來增進公民參與程度。專業技術團隊要忠實的幫利害關係人推估出各個替選方案的優勢和缺點，提供民眾充分討論了解以利明智選擇。 / Citizen participation is one of the most important indexs about degree of democratic development.For the complexity of public construction, from the original concept, feasibility study, planning, design, implementation to the operation, it takes time and cost a lot. Citizen participation in public construction is not a easy way to involve in many issues such as environment protection, ecology, construction content, the alternatives. There are more difficulties in decision making to public construction the more deeply degree of citizen participation. The “people” is the core concern in public policy from a view of the New Public Service. Sharing power and co-solving problem with the public, civil servant needs building a structure between democratic, community and public interests during the governance process. The public interests for the public construction come from the dialogue of the public and sharing values. The contents of public dialogue about the public construction are professional, uncertainty and complexity. It makes different effects when the trade-off frequence in public construction is changed. The Study found that the most suitable access about citizen participation in public construction is fully participated in pre-stage of construction and tokenism participation in late-stage of construction. The pre-stage of public construction life cycle is from investigation to planning and the operation. The late-stage of public construction life cycle is from design, implementation and completion. The civil servant who is in charge of public construction knows that serve in the public not customer, sharing power with the public and encourage citizen participation to solve problems. Efficiency in public construction pre-stage is lower than ever for the citizen participation, but it is grown up in public construction late-stage for the citizen participation. The professional engineers must translate their planning into easy understanding by model or 3-Dimension drawing. Be a faithful designer to serve in the public in order to make a good choice in public construction.

With respect to the investment on cultural infrastructure, more attention has always been paid to the Northern than to the Southern area of Taiwan. The aim of this study is to examine the factors that led to the differences in development of the performing arts environments in Taipei and Kaohsiung by reviewing the historical background and analyze specific cultural statistics. The results show that there are indeed some disparities in the performing arts environments between Taipei and Kaohsiung. However, while the demands for upgrading the respective performing arts environments in Taipei and Kaohsiung both continue to exist, future sustainability of their operation is as important as the establishment of new hardware in order to create a better environment for cultivating a cultural creative industry in Taiwan.

國際會計準則IFRIC 12「服務特許權協議」 係對營運者之公辦民營服務特許權協議之會計處理提供指引，解釋範圍內之公共建設不應認列為營運者之不動產、廠房及設備，因合約形式之服務協議並未轉移公共服務公共建設之使用控制權予營運者。營運者建造或升級用以提供公共服務之公共建設，並在約定期間內營運並維護該公共建設，應依據國際會計準則第11號及國際會計準則第18號認列與衡量所提供服務而產生之收入。 而我國財務會計準則對於民間參與公共建設之會計處理，除87.07.20基秘字第150號係解釋投資方於投資BOT之會計處理外，僅93.12.23基秘字第321號針對民間廠商出資興建政府各項設施之會計處理做出解釋，解釋內容規範興建期間所投入之建造成本應列為特許權取得成本，且自硬體設施興建完成，開始經營特許業務時起，於受委託經營期間攤銷，此與IFRIC12之規範大相逕庭。 本研究針對個案公司就轉換國際會計準則前後之財務報表進行分析，研究結果發現轉換國際會計準則後對特許公司財務報表及經營績效報導，如財務結構、償債能力、經營能力及獲利能力等皆有顯著正向之影響，尤其是當特許公司對各項假設判斷不同時，其經營績效報導則呈現不同結果。兩種準則相較之下，我國財務會計準則對BOT之會計處理相對較為保守，BOT計劃期間內經營績效報導呈現較為穩定。另特許公司之利害關係人，除投資人應注意不同準則下特許公司財務績效報導差異之影響外，轉換為國際會計準則後之特許公司財務報表對主辦機關財務檢查及聯合授信金融機構所訂財務比率限制尚無顯著不利之影響。

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地方政府透過引進民間投資公共建設，帶動了區域經濟發展、減少政府財務支出及增加就業機會，更開啟了地方政府與國有財產局合作的機制。本研究以新北市政府目前已完成簽約或辦理中的個案進行歸納分析，從設定地上權、租賃與標售等招商模式中，找出在不同的環境因素下，應選擇何種模式為最適。而辦理招商前置作業應考量基本環境、市場可行性、法律可行性、財務可行性等分析結果。 研究發現，政府部門開放的態度、設置專責的單位、長官的支持、有效的行政效率及良好的內容規劃，為招商案主要關鍵成功因素。不同的招商模式各有其考量因素，設定地上權模式主要考量因素為：1.財務設算後回收期間較長2.計畫的回收於設定地上權期間內達成，財務設算可行3.產業類型以服務業、商業設施為主。租賃模式主要考量因素為：1.產業特性較無法評量其營收的狀況2.財務分析不可行3.產業類型以工業使用為主。標售模式主要以土地開發後取得之土地為主。 / By introducing private investment in public construction, local governments could lead regional economic development, reduce the government’s financial expenditures, increasing employment opportunities, as well as create a cooperative mechanism between local governments and National Property Administration. The study summarized and analyzed some bidding cases which have completed contract signing or still under process in the New Taipei City Government, trying to find the most suitable trade promotion model, under different environmental factors, from like superficies creation, lease, tender and etc. In preparing the start-up work of trade promotion, the analysis of basic environment and feasibility in market, law and finance should be considered. The study finds that there are several key factors leading trade promotion projects successful such as open attitude, set of specialized unit, support from the executive, high efficiency and good project planning of and in governmental departments. Models will be designed under different considerations. When choosing the model of superficies creation, it mainly considers longer payback year after financial evaluation, which could possibly be accessible if the planed payback could be achieved during its creation period, and it mainly categorized in the service industry and commercial facilities. If the industry’s characteristics the kind less able to evaluate its revenue condition; financial analysis is unfeasible and is chiefly for industry use, the leasing model will be considered. If the land is expected to be acquisitive after land development, the tender one is the concern.

建設公司的產業發展，並不可以單純的以經濟活動的一環來看，它也是家與生活場合的提供者。但是，在市場上所見到仍是一案建商的活躍，而績優建商卻相對委屈。問題的根源是，在資本市場大家無法分辨建設公司的好壞，資源無法有效流向好的建設公司，自然在市場上就發生劣幣驅逐良幣的現象。但是，在國內建設公司特有的經營環境，使得建設公司財務報表的功能性大幅受限，進而使其誘導資源的能力也相對降低。本論文之主要目的，即是分析建設公司之經營特性，分析其持有土地、在建工程與待售成屋存貨之經濟意涵與會計處理上之問題。同時，透過四個實證研究，提出建設公司存貨持有對建設公司財務報表影響之相關結論與建議，希望能解決部分目前對建設公司財務報表解讀困境與促進對建設公司之瞭解。本文主要內容，由四個實證研究所構成，分述如下。 第一個實證研究為以國泰建設為例，透過時間序列之共積(cointegration)模型，分析養地型建設公司財務報表之長期結構。研究結果發現，土地、在建工程與待售成屋三種存貨間存在長期穩定關係；此外，土地存貨持有率與毛利率長期間呈現負相關，顯示土地存貨持有，利潤率呈現上有不利的影響。實證結果也發現土地存貨持有率與負債比率，長期間呈現負相關，顯示建設公司將在財務結構較健全時進行土地持有。 第二個實證研究為透過資料包絡法(Data Envelopment Analysis;DEA)建構建設公司之績效指標，並利用Tobit迴歸分析比較績效指標與房地產投資開發變數之關連性。研究結果發現，建設公司有能力購入土地進行策略性等待，可以帶動績效指標上升；待售成屋存貨與在建工程存貨就如同預期，與績效指標呈現負相關。該部分實證結果顯示，分析建設公司之績效時，應考慮其存貨構成項目與其背後策略意涵，分析才會周延。至一般常用財務績效指標方面，結果不是完全無法掌握土地開發變數，就是在待售成屋存貨此項土地開發變數方面，與本文建構績效指標的符號方向相反，顯示有進一步探討空間。 第三個實證研究為透過Malmquist生產力指數，進一步計算績效指標之跨期變動，並以拔靴複製法(bootstrap)進行檢定不同土地持有策略對生產力、效率與技術變動影響為何。實證結果顯示，在房地產景氣之起跌階段，生產力均無顯著變化。在房地產景氣之續跌階段，長期大量持有土地之建設公司效率提升；短期大量持有土地之建設公司，產生技術退步。在房地產景氣之探底階段，建設公司為了在訴求高品質之推案以迴避景氣壓力，所以，全體建設公司均發生技術進步。至房地產景氣上升階段，一般性購屋需求大增，建設公司推案以量取勝，此時全體建設公司均發生技術退步現象，但不影響其生產力。 第四個實證研究，針對建設公司業績具有高度隨機性之特性進行研究。利用三階段DEA可以同時調整環境變數與隨機性之特性，深入探討建設公司之純粹技術效率。實證結果發現在一階段DEA中，低持有土地的效率值較好，但是，在三階段DEA則未達顯著水準。成屋存貨持有率與在建工程成有率在一階段DEA都未達顯著水準。在三階段DEA調整環境因素與隨機性後，結果發現，即使房地產景氣上升，擁有待售成屋存貨與在建工程之建設公司仍是效率不利。 綜合以上的結論，本文認為目前財務報表分析重點往往置於損益表之上，財務報表使用者非常關心當期損益，但是基於建設公司的營運特性與會計原則特性，透過當期損益根本難以掌握建設公司未來動態。所以，觀察重點應該重回資產負債表之上，尤其是房地產相關存貨的結構與土地持有策略。同時也必須留意景氣變化對建設公司造成的影響，並調整隨機性對其財務報表數字之表達。 / Construction companies (developers) play a key role in the housing market. However, one-case companies but good performing companies dominate the real estate market. Homebuyers and investors are not able to tell which companies have good quality from their financial reports. Consequently, capitals can not support good companies. The main purpose of this dissertation is to analyze construction companies’ operation, financial report, and economic senses. This dissertation employs four essays to figure out the relation between financial report and land holding and development and to propose some suggestions for solving some dilemmas about construction companies’ financial analysis. The first essay tries to find out the relation between financial structure ratios and real estate related inventory ones. Empirically, we find that there is strong relation between these ratios in the long run. We also find there is a negative relation between land inventory ratio and gross profit rate. Finally, an option of buy-and-hold strategy for land will be exercised under a healthy financial structure. Under considering risk control, the second essay employs Data Envelopment Analysis (DEA) to calculate the efficiency of the listed real estate development firms in Taiwan and to discriminate the factors which cause the inefficiency of those. The results show companies which exercise buy-and–hold-land strategy for land have better performance and it can conform to real option theory. The market beats the companies which own buildings or houses for sale as well as constructions in process. By comparing traditional performance indices and DEA indices, the land purchasing decision and the costs for construction in progress go in the same direction. However, the direction of houses for sale and that of land inventory are the opposite. Therefore, the conclusion is that more information is required when we evaluate the performance of real estate companies. The third essay tries to use Malmquist productivity index combine some financial ratios and bootstrapping method to test productivity, efficiency, and technical change of listing real estate companies. At the beginning of a recession, there was no significant productivity change for both companies which hold long-term mass lands(LTML) or short-term ones(STML). For an extension of this period, efficiency improvement and productivity enhancement occur to LTML and technical regress to STML. When the economy hits the bottom, technical progress occurs to both but productivity enhancement occurs only to STML because of huge financial pressures upon LTML. At the period of a recovery, mass-production oriental policy causes technical regress for all companies. Based on the highly stochastic attribute of construction companies operation, the fourth essay applies a three-stage DEA procedure to calculate pure managerial efficiency. We find that the pure managerial efficiency of companies which holding existing houses and construction in progress is at disadvantage. But there is no significant evidence that buy-and-hold-land strategy will lower pure managerial efficiency. From the above four essays, we conclude that financial report analyst should pay more attention to real estate related inventory rather than income statement. We also suggest that more information for land holding, construction in progress, and existing houses should be required.

本研究之目的為透過我國上市櫃之建設公司之財務報表一窺我國房地產近十年之實際狀況，以及會計政策對建設公司的財務報表與營運計畫之影響。研究方法係採用Khan and Watts在2009所提出之C_Score，作為衡量財務報表可靠程度的值。本研究以2004年至2013年合計十年為研究期間，實證結果如下： 1、上市建設公司的C_Score與上櫃建設公司之C_Score為負數，代表大多數的建設公司於2004年至2011年間的財務報表似乎不具有審慎性，本研究推測，可能是自2003年SARS風暴之後，房地產市場開始歷經十年的大多頭行情，投資人對於建設公司普遍給予較高的本益比與評價，再加上建設公司每年所發放的股利穩定，使得財務報表較不審慎。而上市建設公司的C_Score大於上櫃建設公司之C_Score，顯示上市建設公司的財務報表較上櫃公司來得可靠。 2、具有集團背景之建設公司C_Score大於不具有集團背景的建設公司C_Score，表示集團背景之建設公司財務報表審慎性較高。 3、以適用ROC GAAP與適用IFRS之財務報表做比較，適用ROC GAAP之C_Score明顯小於適用IFRS的C_Score，可見採用IFRS後，負報酬率對盈餘的增額解釋能力確實顯著提高，對於主張採用IFRS將使得財務報表審慎程度降低之說法，至少在建設業中，是不成立的。