世界各國政府為了廣開籌措財源的管道，對於各類博彩事業已從過去的嚴格禁止到「寓禁於徵」，一方面可使賭博透明化便於監督，防止犯罪行為糾纏；另一方面又可讓財政困窘的政府藉以獲得相當稅收；博彩事業的合法化及加入娛樂趣味性就成為現今休閒產業發展的潮流之一。故本研究針對國內近期發行的公益彩券進行上述之相關探討，研究內容包含： 1.透過文獻探討菸、酒及彩券三種財貨「寓禁於徵」之效果， 2.透過問券分析，公益彩券發行後、公益彩券價格改變及發行電腦彩券對六合彩購買者影響之關聯性分析及比例性分析， 3.透過問券分析，公益彩券發行後、公益彩券價格改變及民眾所得水準提昇對民眾日常娛樂性消費支出的影響，並分析公益彩券與一般娛樂性消費支出為替代或互補關係。 透過文獻探討及問券分析後，本研究主要發現及結論如下： 1.菸、酒、彩券之長期價格彈性大於短期價格彈性；彩券較菸、酒富於彈性，彩券價格彈性通常大於１而菸酒價格彈性通常小於１，故對彩券「寓禁於徵」之效果會較菸、酒為佳， 2.透過問卷模擬公益彩券價格調降後發現，除了唱歌之外，一般娛樂性消費支出與公益彩券為互補關係，可能是由於彩券價格調降後，民眾實質所得增加的效益，使民眾同時增加彩券及其他娛樂性消費支出，故呈現互補現象。然而公益彩券價格調降後，娛樂性消費支出金額不變的民眾也不算少，約佔樣本的59.32%，可見不受公益彩券影響的民眾也不算少， 3.由問卷模擬所得增加後發現，一般娛樂性消費支出(不含六合彩及彩券)為正常財；彩券與六合彩隨著所得增加而減少消費，故彩券與六合彩在本研究發現為劣等財。

首先針對租屋市場與與購屋市場，分別估計其所得彈性與價格彈性。對租 屋者而言，僅包括消費性的需求。藉由彈性的估計，我們可知道住宅為必 需品或是奢侈品；在價格上漲時，消費者是否有議價能力。另外再將購屋 市場依不同的需求目的，如居住目的與非居住目的，估計所得彈性與價格 彈性。對非居住目的的購屋者而言，僅包含投資性的住宅需求。接著利用 估計的消費性與投資性需求彈性，計算出對只有一棟房屋的購屋者，其消 費與投資需求佔房屋支出之比例。 In this paper, we estimated the elasticity of income and price for rental and purches housing. For rental housing, it just includes the consumption demand for housing. By these estimations, we can know housing is a luxury or a necessity. When the price increase, the consumers are able to charge. On the other hand, by the different targets --- living or not, there is only one or there are two or more houses, we estimate the elasticities. For two or more houses, it just includes the investment demand for housing. Then we use the elasticities to computer the share of consumption and investment in housing expenditure.

本論文採用實地實證研究，以一家專業晶圓代工廠商為研究對象，詳細分析在晶圓代工的製造環境下，產品多樣性及製造彈性對生產品質、生產週期時間、設備生產力與生產成本之影響。不同於過去研究，以外部彈性(例如：產品組合彈性、新產品彈性等)為研究重心，本論文以內部彈性為研究範疇，涵蓋機器彈性與路徑彈性兩種彈性型態，據以彌補現存製造彈性文獻的缺口。 關於產品多樣性與製造彈性對生產績效與生產成本之直接影響，本論文首先以等候理論與整數規劃模型為基礎，加入實地環境特性的考量，推導研究假說與實證模型；繼而，蒐集來自個案公司6個月的詳細生產資料，包括兩類資料型態：機台水準(machine-level)與生產批量水準(lot-level)進行實證分析。綜合理論模型與實證分析結果，本論文發現：在晶圓代工的製造環境中，由於製程高度自動化之故，產品多樣性對生產績效的直接影響並不顯著，但因研發與工程實驗所產生的環境變異性則對生產績效具有顯著的負面影響；在製造彈性方面，吾人則發現路徑彈性不僅有助於生產週期時間的縮短，也對品質與成本績效具有顯著的正向影響，而機器彈性雖有助於設備生產力的提昇與生產成本的降低，但對生產品質則有顯著的負面影響，此外，本研究也發現：製造彈性與設備生產力、生產週期時間及生產成本之間存在非線性關係，並呈現報酬遞減的趨勢，隱含：極大化製造彈性並非最佳，有限的彈性水準即可達到最大的彈性利益。 考慮製造彈性的價值高低與環境不確定性密切相關，本研究進一步採用路徑分析檢視產品多樣性、製造彈性、環境不確定性與生產績效之間的關聯性，基於本研究以內部彈性為研究範疇，並以製造環境為研究客體，依據生產管理文獻，由製程時間變異性、到達時間變異性及產品需求變異性三項指標定義製造環境的不確定性。實證結果顯示：產品多樣性主要係透過環境不確定性間接影響生產績效，而機器彈性與路徑彈性則有助於調和內部不確定性對生產績效的負面影響，進而達成生產績效的提昇。本論文之分析結果隱含：過去管理會計研究認為產品多樣性對生產績效的影響主要來自於批量作業活動(batch-level activities)與產品支援活動(product-sustaining activities)的增加，而忽略產品多樣性對環境不確定性的影響，可能低估產品多樣性的攸關成本，尤其在一高利用率與高度動態的生產環境中，產品多樣性透過環境不確定性對生產績效的間接影響可能大於產品多樣性對生產績效的直接影響；另一方面，本研究指出：在一動態環境中，廠商可透過製造彈性的提昇，降低環境不確定性對生產績效的負面影響，但最適彈性水準的決定則須取決於製造彈性與其他生產績效衡量之間的函數關係。 / This thesis reports the results of a field empirical study examining the impact of product variety and manufacturing flexibility on production quality, cycle time, equipment productivity, and production cost within the context of semiconductor wafer fabrication facilities. To fill the gap in existing research, I attempt to study internal flexibility, rather than external flexibility (e.g., product flexibility, mix flexibility). Two types of internal flexibility are selected, which are machine flexibility and routing flexibility. Using both machine-level and lot-level production data from one dedicated wafer fabrication plant, this thesis examines the direct impact of product variety and manufacturing flexibility on production performance and production cost. Empirical results suggest that greater product variety does not have a significant impact on equipment productivity but does have a significant adverse impact on production quality. Moreover, I find support for the hypotheses that greater routing flexibility has a significant positive impact on quality, time, and cost performance. As for machine flexibility, it has a significant positive impact on equipment productivity and cost performance, but has a significant negative impact on production quality. Furthermore, I also find a non-linear relation between manufacturing flexibility and equipment productivity, cycle time, and production cost. This implies that maximizing the level of manufacturing flexibility is not necessarily optimal for firms. Limiting the flexibility level may actually have the greatest benefit. To further clarify the mechanisms through which variety and flexibility impacts performance, I move beyond the direct effects and investigate the linkage between product variety, manufacturing flexibility, environmental uncertainty and production performance. Based on the operations research, environmental uncertainty is operationally defined as the process time variation, inter-arrival time variation, and output variation. Results from path analysis indicate that product variety negatively affects production performance through environmental uncertainty. This finding stands in direct contrast to the general belief in management accounting research that greater product variety leads to an increase in the number of batch-level activities and product-sustaining activities, which thus increase the production cost. In other words, the reported cost of product variety may be underestimated, because we do not consider the impact of product variety on environmental uncertainty. The magnitude of the underestimation is especially greater in a highly congested and stochastic environment. Empirical results also show that machine flexibility and routing flexibility mitigate the adverse impact of environmental uncertainty on production performance.

消費者價格彈性與通路價格策略 - 以洋芋片為例 / With modest increase of wage level and increasing inflation of raw material prices in Taiwan, manufacturers face pressure in maximizing profit with limited pricing power. Price and pack size management become keys for revenue maximization. The idea of this research originates from the observations from a price increase project of a key salty snack manufacturer in Taiwan. In the project, the manufacturer increased both pack size and price per gram of chip, aiming to sell bigger pack sizes in PX Mart, where shoppers are mainly housewives who buy for households. The price increase led to different outcomes in different channels due to shoppers’ different sensitivity. As a result, a choice-based conjoint (CBC) analysis was conducted to find out if shoppers in Convenient Store (CVS) and PX Mart have different sensitivities for potato chips. Also, pack sizes and different promotions are combined to test if deeper promotion depth can offset the negative impact from price increases. From the effect of different combinations, we offer recommendations on the optimal pack size and pricing strategy for the salty snack category in CVS and PX Mart, respectively.

生產要素的替代關係，一直是經濟發展亟欲探討的問題，尤其是在勞動與資本的替代 上。但在傳統經濟發展的文獻中多為探討均衡成長模型及生產因素在不同部門間移轉 的問題，而對生產要素間之所得分配及替代關係的探討，則多未提供較清楚的理論依 據，本文即是提供各國的實證結果，以做為未來更進一步的理論探討依據。 一般而言，如替代彈性越大，表示資本勞動比對邊際技術代替率的變動反應靈敏，此 時如發生勞動價格相對資本價格有較大的上升變動時，則資本勞動比的變動比率會更 高，其表現在勞動與資本的所得重分配上，也就越發的對勞動產生不利的現象。反之 ，如資本勞動的替代關係很低，甚而有互補的關係時，表示當勞動價格相對的上漲， 並不會影響至勞動的僱用。因而我們認為：在經濟發展的過程中，工會的力量越強， 會造成替代代彈性有下降的趨勢，但在長期之中，資方會因工資相對上漲而進行生產 技術及產業結構的調整，因而使替代彈性又有漸趨回升的跡象，而使替代彈性在經濟 發展的時間序列中 呈現一類似“Ｕ”型的走勢。 本文即是用BURGESS〔１９７４〕；MOHABBAT,DALAL 〔１９８３〕等所用之先驗對數 （TRANSCENDENTAL LOGARITHMIC，簡稱TRANSLOG）之成本函數的分析方法，及「近似 無關迴歸估計法」（SURE）導出資本、勞動與進口間的替代彈性值，我們再將各國間 序列的替代彈性值為依變數，時間、實質所得、工會力量等為自變數，以試圖找出足 以解釋替代彈性值變動的各項可能因素。 本文的結構為：第一章為前言；第二章為文獻回顧；第三章為理論模型的設立及估計 方法的描述；第四章為實證結果的分析；第五章為結論。

本文旨在探討CHRISTENSEN.L.R.,D.W.JORGENSON,AND L.J.LAU（１９７１）（１９７ ３）提出二次對數（TRANSCENDENTAL LOGARITHMIC）函數形（簡稱TRANSLOG）二次對 數函數的實證應用，我們所選擇的實證對象為在現代經濟體系，扮演至為重要角色的 金融中介－－銀行。探討的方法：先選出擁有最好先驗理論特性的函數形，作為實證 函數形；其次，搜集資料，建立模型，選定適當估計方法，進行估計。第三，依據估 得結果，做銀行成本函數分析。本文的成本論基礎為BAMOUL（１９８２）競爭市場理 論，函數形的理論則部份應用對偶理論。 所以，本文首章旨在篩選模型的函數形；我們藉由FUSS,MCFADDEN,AND MUNDLAK （１ ９７８）及 LAU（１９８６）函數形標準，比較 CD,CES,……等九種函數形，從而得 出二次對數函數為本文模型最適實證函數形。 第二章則要說明實證資料，實證模型，估計方法及程式設計；這最後頸，本文擬將全 部估計過程製成附錄，以資採信或供有意做後續研究者參考，一改久遭疵議的黑箱實 證過程。 有了估計結果，經整理，第三章即可進行成本函數效率分析，但在分析之前要先交代 分析所依據的競爭市場理論。 最後的分析結果及建議，輯成末章，此即本文。

財產稅歸宿論之發展約略可分為傳統觀念的歸宿理論與新觀念的歸宿理論。傳統觀念 認為財產稅的移轉依賴於供需彈性的估計值，除土地外，稅後財產的供給是為有彈性 的，但對於稅後財產所生產出來的產品，其需求卻無彈性，因而稅負大多數向前轉移 消費者。新觀念的財產稅歸宿理論則認為對財產課征一般化的租稅，其將由財產所有 者負擔租。若課征不同稅率的租稅，部份會發生貨物稅的效果。本文將對上述理論及 其晚近發展做一探討。文中分為左列章節： 第一章：前言 第二章：傳統觀念的財產稅歸宿 第三章：新觀念的財產稅歸宿 第四章：晚近的理論發展 第五章：台灣之實證分析 第六章：結論

摘 要 集團企業是典型的網絡組織，綜效利益則是集團形成的策略目標。但是，集團企業究竟是如何形成綜效利益以及集團所屬各子公司所獲致的綜效利益何以有所差異，卻一直是文獻上較少探討的議題。再者，集團企業追求綜效利益的同時，網絡關係是否也會對所屬子公司產生負面的影響結果，亦是理論與實證急待釐清的缺口。 本研究運用網絡觀點與分析方式，以集團企業子公司為研究對象，探討集團內部子公司網絡關係所形成的綜效差異與彈性限制，以及綜效利益與彈性限制對子公司經營績效之影響。其次，針對集團企業網絡組織型態，本研究亦推論子公司網絡核心度的形成因素，同時分析集團控制程度對子公司網絡連結關係之影響。 根據網絡觀點的分析取向，本研究選擇資產網絡核心度與知識網絡核心度為研究集團企業內部網絡特性之範疇。經文獻回顧與理論推導，合計提出十項二十六個假說驗證本研究所提出之理論架構。透過問卷設計與資料蒐集，合計共寄發47家集團企業之442家子公司，有效之回收樣本為14家集團企業之所屬111家子公司，回收率為25.1%。 實證結果顯示，影響集團企業子公司之資產網絡核心度的前置因素包括子公司自擁優勢、自主意願與進入集團時間。影響集團企業子公司之知識網絡核心度的前置因素則包括子公司自擁優勢、自主意願、進入集團時間，以及外部合作經驗與國際化程度。針對網絡核心度對綜效利益與彈性限制之影響，分析結果顯示子公司的網絡核心度愈高，則子公司所獲得的綜效利益亦愈高；其次，網絡核心度與彈性限制的關係則是呈倒U形的結果，亦即核心度愈高或核心度愈低的子公司所受到的彈性限制愈低；反之，居於上述二者之間的子公司所承受之彈性限制最高。 最後，針對綜效利益與彈性限制對子公司經營績效之分析，實證結果支持綜效利益對子公司經營績效的正向影響結果。然而，彈性限制的負面影響僅出現在高度綜效利益的子公司群組。 針對集團控制程度對子公司網絡核心度之影響，實證結果顯示子公司自擁優勢、自主意願、進入模式與資產網絡核心度的關係會受到集團控制程度之影響。知識網絡核心度與自擁優勢、國際化程度的關係，則會受到集團控制程度的正向調節作用影響。顯示集團控制程度對自擁優勢的子公司有加分效果，因為透過集團的控制程度設計，自擁優勢的子公司將增強網絡核心地位，進而增加其綜效利益，並促進經營績效的提升。 綜合上述之實證結果，本研究發現子公司綜效利益的產生乃源於其所處的資產或知識網絡的核心地位，亦即網絡位置愈核心的子公司，愈能享受集團所帶來之綜效利益。另外，網絡地位不高不低的子公司，反而容易保有較多的彈性限制，形成網絡連結關係的犧牲者。其次，集團控制程度會強化子公司的網絡核心度，進而提高子公司的綜效利益，最後增加子公司的經營績效。因此本研究綜合結論建議，集團企業應鼓勵並協助各子公司建立網絡連結關係，以使每一位集團成員能分享綜效利益，同時降低子公司所受到之彈性限制。 關鍵詞：集團企業、綜效利益、彈性限制、網絡核心度 / Abstract Business Group is typically a network organization. The strategic goal of business group has been the synergetic benefits. However, how business group reaches its synergetic benefits and why different affiliates share various synergetic benefits are topics that have been rarely studied. Meanwhile, the issue that business group, pursuing synergetic benefits, results in negative impact on affiliates has been the question urgent to be answered for practical and academic reason as well. This study, by means of network concept and approach, selects affiliates of business group as the research objects. The purpose of this study is to probe the effects of varied synergetic benefits and flexible constraints among affiliates due to network relationship within a business group. Meanwhile, this study also discusses the influence of synergetic benefit and flexible constrains on affiliate performance. Regarding network organization like business group, this study also infers the variables that lead to the network centrality of the affiliates within a business group and the impact of business control on network relationship of group affiliates. According to the analytic approach of network concept, this study chooses the property centrality and knowledge centrality as the scope of network features of business group. Following literature review and theory inference, 26 hypotheses of 10 main arguments are presented to test the theoretic framework. By survey design and data collection, 422 affiliates questionnaires of 47 business groups were sent. Valid returning mails include 111 affiliates of 14 business groups. The valid returning rate is 25.1%. The analytical results show that the variables, affecting the affiliate centrality of property network within business group, include resource advantage, autonomous intension and entrance timing. The variables, influencing the affiliate centrality of knowledge network within business group, include resource advantage, autonomous intension, entrance timing, external alliance experiences, and internationalization. For the effect of synergetic benefit and flexible constraints on affiliate performance, the analysis result shows that the more central the affiliates within network, the higher the performance. In addition, the relation of flexible constraints and network centrality exhibits inverse U shape. That is, the more and the less central the affiliates within network, the less the flexible constraints. In other words, those affiliates between the more and the less centrality of affiliates receive much more flexible constraints. Finally, in terms of the influence of synergetic benefits and flexible constraints on affiliate performance, result shows the more synergetic benefits an affiliate shares, the better performance it is. Nevertheless, the negative impact of flexible constraints on performance only appears on affiliates with higher synergetic benefits. As to the influence of business control on network relationship, result shows that the relation between property centrality and resource advantage, autonomous intension, and entrance mode are moderated by the extent of business control. Same result is also found between the relation of knowledge centrality and resource advantage and internationalization. It implies that the business control reinforces the relationship between resource advantage and network centrality, by which also increases the synergetic benefits and, moreover, improves affiliate performance. In conclusion, this study finds that the synergetic benefits of affiliates result from the centrality position of the affiliates of property network or knowledge network. In other words, the more central position an affiliate is, the higher synergetic benefits the affiliate shares within the network of business group. On the other hand, network positions between central and phenral locations take much more flexible constraints and become the sacrifices of network embeddedness. Next, the business control reinforces the network centrality, increases synergetic benefits, and, finally improves business performance of the affiliate. Thus, this study comes up with the suggestion that business group should encourage and help affiliates to embed network relationship in order to have each affiliate share synergetic benefit and reduce flexible constraints within the business group network. Keywords: Business group; Synergetic benefits; Flexible constraints; Network centrality

隨著全球化與資訊化的影響下，企業需要注入更多的彈性於其勞動系統中，以解決國內外之高度競爭壓力。派遣勞動不但可提供企業所需的勞動彈性外，同時可免除部分雇用責任，並且讓企業具有掌控勞工之權利。本研究發現，企業運用派遣勞工的動機主要有：滿足勞動彈性之需求、減少勞動成本、作為招募員工之橋樑及需要派遣勞工之專業技術等四點。大部分受訪的企業可透過雇用派遣勞工的策略來増加競爭優勢。而在雙雇主制度與異動率高之派遣勞動本質影響下，改變了傳統的勞資關係。基本上，派遣勞工的勞動條件皆不如典型勞工。

大學以推動學術研究為主要目的，惟有尊重學術自由、強調學校自主，依據教師專業能力、成就及績效，規劃設計合理的彈性待遇制度，才能提昇高等教育品質。本研究旨在瞭解我國國立大學教師對待遇制度現況問題的看法，及對教師對彈性待遇改進方向的意見，藉以提出具體建議，作為研議改進國立大學教師待遇制度的參考。 本研究首先對大學教師待遇制度的理論和實務進行文獻探討，再進行深度訪談，依據文獻探討與深度訪談意見，作為建立研究架構與調查問卷之依據，問卷調查的對象為全國48所國立大學專任教師，以分層取樣抽取1,150人，回收有效樣本913人，研究工具為自編之「國立大學教師待遇制度改進之研究」問卷。使用的統計方法包括描述性統計分析及單因子變異數分析等。 綜合文獻探討、深度訪談及問卷調查結果，本研究主要發現如下： 一、大多數國立大學教師對待遇制度相當瞭解且感到滿意。絕大多數教師同意目前的待遇水準足以維持基本生活；但多數教師認為目前的待遇水準無法激發教學研究服務績效。 二、多數國立大學教師認為目前待遇制度之本薪薪級結構、年終工作獎金的支給方式尚稱適當；但大多數教師認為各職級之學術研究費應再予以分級。 三、絕大多數國立大學教師贊同教師待遇制度設計應公教分途。 四、國立大學教師待遇應分為固定待遇和彈性待遇。固定待遇應有一致標準；彈性待遇應依學校、職務、專長領域、績效而有不同標準。 五、國立大學教師彈性待遇具體措施，包括新進教師彈性待遇措施及現職教師彈性待遇措施。 六、規劃教師彈性待遇制度，應與國立大學法人化方向一併考量，並同時改進大學校務基金制度相關配套措施。 七、絕大多數國立大學教師贊同大學應有彈性待遇之自主決定權。而大多數教師亦贊同彈性待遇經費應由校務基金自籌款支應。 八、國立大學教師彈性待遇設計應優先考量教師個人教學研究服務績效因素，其次為環境因素和學校整體績效因素。 九、國立大學教師績效評量應由教育部訂定原則，並授權各校訂定評量指標與權重。教師年度績效評量之作業程序應採三級三審制。 十、為獎優汰劣，國立大學教師彈性待遇制度應有淘汰機制配合。 十一、對教師待遇制度現況的意見，綜合大學教師的同意程度低於其他類型學校教師；運動休閒及人文社會科學領域教師的同意程度高於其他各專長領域教師。不同職級教師對待遇制度現況的同意程度有顯著差異，職級愈高，同意程度則愈低。任教年資愈長的教師，對待遇制度愈瞭解，也愈感到滿意。 十二、對教師彈性待遇設計應考量環境及學校整體績效因素的意見，藝術校院和綜合大學教師的贊同程度高於其他類型學校的教師；人文社會科學領域教師的贊同程度低於其他各專長領域的教師。不同職務教師的贊同程度有顯著差異，職級愈高，贊同程度也愈高。 依據上述研究發現提出下列具體建議： 一、儘速確立公教分途之教師待遇制度發展方向。 二、國立大學教師待遇應分為固定待遇與彈性待遇；彈性待遇制度應分階段推動，賦予大學自主決定，經費由校務基金自籌款支應。 三、規劃設計教師彈性待遇應考量環境、學校及個人因素。 四、建構國立大學教師績效評量機制與淘汰機制。 五、各校應分新進與現職教師彈性待遇措施，並循民主程序研議。 關鍵字：國立大學、教師、教師待遇制度、公教分途、彈性待遇 / The objective of the university is to improve academic research under the respect of academic freedom and school independence on the basis of teacher’s expertise, achievements, and contributions. Designing a reasonable and flexible compensation system is the way of promoting the quality of higher education. The purpose of this study was to investigate teacher’s views on the current compensation system of the national university and on the flexible compensation system. After this study, we will propose some suggestions that could be used for the reference of improving teacher’s compensation system of the national university. The study was conducted through a literature review, detailed personal interview, and questionnaire. The subjects consisted of 1,150 full-time faculty members at 48 universities. The valid subjects were 913. Descriptive statistic analyses and single-factor variable analyses were used in this study. After a careful literature review, a detailed personal interview, and a questionnaire, we found the following facts: 1. Most of the teachers understand and are satisfied with the present compensation system. They believe that their compensation can maintain their basic cost of living, but that it cannot stimulate their contributions on teaching, research, and service. 2. Most of the teachers are satisfied with the current compensation structure and the ways of year-end premium, but they suggest that the academic research grants should be different based on their official ranks. 3. Most of the teachers agree that the compensation system should be different between teachers and public servants. 4. The compensation system should be divided into a regular compensation and a flexible compensation. The regular compensation should have the same requirements; the flexible compensation is based on types of schools, teacher’s duties, specialties, and contributions. 5. The measurement of the flexible compensation should be suitable for junior teachers and senior teachers. 6. The teacher’s flexible compensation system should be considered together with the problems of juridical person of national university and university foundations. 7. Most of the teachers at the national universities agree that the university can decide teachers’ flexible compensation and that the compensation budget must come from university foundations. 8. The design of flexible compensation should first be considered together with teacher’s contributions on teaching, research, and service; and next with environmental factors and school’s contribution factors. 9. The principle of teacher’s evaluation of contributions should be stipulated by the Minister of Education, the evaluation index and the percentage be authorized by the school, and the teacher’s annual evaluation of contributions be adopted the first instance, first appeal, and second appeal. 10. The flexible compensation system should have the elimination through competition. 11. Teachers at general universities are less favorable to the flexible compensation system than those at other types of universities. Teachers of physical education and social science and liberal arts are more favorable than other fields of teachers. The higher ranks the teachers have, the more they agree. The senior teachers more understand and are satisfied with the compensation system than the junior teachers. 12. The teachers at art universities and general universities are more favorable to environmental factors and school’s contribution factors than those at other types of universities. Teachers of social science and liberal arts are less favorable than those of other fields of teachers. The higher ranks the teachers have, the more they agree. According to the study and the findings mentioned above, we proposed the following specific suggestions: 1. Different compensation systems between teachers and public servants should be established as soon as possible. 2. The compensation system should be divided into regular compensation system and flexible compensation system. The flexible compensation system must be pushed step by step and be decided by the university. Its budget should come from the foundations raised by the school itself. 3. The teacher’s flexible compensation should be considered together with environmental, school, and personal factors. 4. The government should establish the evaluation and elimination system on teacher’s contributions. 5. The school should find out a democratic procedure to decide a senior and a junior teacher’s flexible compensation. Key Words: national universities, teachers, teacher’s compensation systems, different ways of teachers and public servants, flexible compensation