本研究探討新產品開發關鍵成功因素與其管理方式，以及產品專案創新類型如何影響新產品開發關鍵成功因素之重要性，並辨別在不同產品專案創新類型下可提升新產品開發專案績效之關鍵成功因素。本研究以國內某汽車製造公司為個案研究對象，並透過問卷調查與統計分析之結果提出以下四項結論： 一、新產品開發關鍵成功因素構面包含供應商、技術母廠、經銷商、高階主管與跨功能團隊、新產品開發管理、績效評估與獎酬等六大構面。於新產品開發過程中，企業針對各構面設有相關的管理作法。 二、新產品開發關鍵成功因素之重要性會受產品專案創新類型不同而有所差異。 三、在大改專案下，高階主管與跨功能團隊構面、新產品開發管理構面、績效評估與獎酬構面對新產品開發專案績效構面有顯著正向影響。 四、在小改專案下，供應商構面、高階主管與跨功能團隊構面、績效評估與獎酬構面對新產品開發專案績效構面有顯著正向影響。 / The study focuses on several topics: critical success factors of new product development, product project innovative type’s influence on relative importance of critical success factors, identification of critical success factors which improve project performance in different product project innovative types. The study applies case study based on one motor manufacturing company, questionnaire, and statistical analysis. The results are as follows: 1. Critical success factors of new product development include supplier dimension, technical parent company dimension, distributor dimension, upper management and cross functional team dimension, new product development management dimension, performance appraisal and reward dimension. During the project time, the company establishes proper management regarding various dimensions. 2. The importance level of critical success factors is influenced by product project innovative types. 3. Under big projects, three dimensions which include upper management and cross functional team dimension, new product development management dimension, performance appraisal and reward dimension, have positive impact on project performance dimension. 4. Under small projects, three dimensions which include supplier dimension, upper management and cross functional team dimension, performance appraisal and reward dimension, have positive impact on project performance dimension.

中游廠商面臨產業結構屬於獨寡占的上游廠商，兩者之間由於中游的經濟規模小於上游形成不對稱組織交易，再者中游廠商與上游存在依賴關係，前者需要後者提供原物料或技術服務以滿足下游顧客需求。本研究利用策略行銷成本架構(4C analysis)，並針對國內各大產業之中介廠商為研究對象，包含電機機械通路產業、半導體設計製造業以及旅遊資訊服務業等產業進行深度訪談。此獨寡占上游─中游─下游情境中，分別解釋產業鏈中的從屬關係。 首先是權力處於相對弱勢的中游廠商與上游的交易關係：中游廠商看似被上游供應商套牢陷入的狀況，但除了存在專屬陷入成本外，影響該交易關係尚存在外顯單位效益成本以及道德危機成本。接著，中游廠商為了與上游持續交易的目的下，採取的策略成本選擇為降低外顯單位效益成本，以及提高上游廠商對於中游的專屬陷入成本以達到與上游持續交易的目的，另一方面，順應此不利環境下，中游廠商滿足下游需求的做法有降低外顯單位效益成本、資訊搜尋成本、道德危機成本以及提高專屬陷入成本的方式。最後一部分為中游為減少對上游廠商的依賴，對於上游或下游投資抵銷性資產，使中游廠商提高本身的議價能力，對於上游廠商的依賴程度獲得減緩。 / In comparison to monopoly or oligopoly up-stream suppliers, mid-stream firms has smaller scale in terms of revenue, the transaction between the two can be described as asymmetric interorganizational relationship. Besides, the mid-stream firms depend on its supplier for key material or services, in order to fulfill the demand of their down-stream customers. This study focus on the monopoly/oligopoly upstream supplier to mid-stream firms to down-stream customer chain, interviewing mid-stream firms in different industries including dealer in electrical machinery industry, semi-conductor industry and tour agent and delve into the relationships between these characters by 4C analysis structure. First of all, the study took a closer look at the relationship between the mid-stream firms and their suppliers; the formers have an inferior bargaining power position and seemed being locked up by the latters, as known as cost of asset-specificity. But we also found that over cost per utility and cost of moral hazard would also be considered by the mid-stream firms. The mid-streams took some actions in order to assure the continuous cooperation with the suppliers, and under this circumspect they will also make efforts to save down-stream customers. We found that the 4C analysis can explain the strategies taken by those mid-stream firms. Finally, the mid-streams would like to reduce the control of the up-streams, so they would put resources in establishing offsetting investments to accumulate their bargaining power to the suppliers, to mitigate the dependence.

Bates et al.(2009)之實證發現，美國公司自1980年至2006年之間，平均現金比率有大幅上升的現象，但由於全球資本市場逐漸走向自由化與國際化，因此任一國家的資本市場若受到了某些衝擊，將會迅速地影響、擴散到其他國家，因此本研究認為，現金持有量的改變可能並非單一存在於某幾個國家，而是更廣泛地存在於世界各國；另外，就公司企業的融資決策而言，由於公司本身所持有之現金可能與企業融資決策的改變有較為直接的關係，因此當融資方式有所改變的時候，將較容易於現金比率上反映出來，據此，研究資本市場的變化對企業現金比率的影響，將對瞭解企業融資方式的改變有所助益。因此，本研究以世界35國國內之上市公司為樣本，分析使企業現金比率產生變化的可能原因。 本研究所選用之財務指標以及非財務指標之參數估計值為顯著者，均符合預防性動機(The Precautionary Motive)、代理問題(The Agency Motive)，或是Bates et al.(2009)所提出的「交易成本的考量」等論點；另外，研究結果亦顯示，不論是依循Fama and French (1998)之計量方法，或是使用時間序列截面迴歸(TSCSREG: Time Series Cross Section Regression)之分析方式，在1996年之後，一直到2008年為止，公司的現金比率均會因為股票市場的相對發展程度較高而較高，本研究認為上述現象可能與公司於股票市場上取得資金所需承擔的發行成本之高低有關，此結論亦與前述預防性動機之推論相符合(The Precautionary Motive)。

本研究探討台灣企業實施環境風險管理與資金成本及財務績效之關係。以ISO14001環境管理系統認證做為實施環境風險管理的指標，研究實施環境風險管理的企業在資金成本與財務績效上是否具有較佳之表現。本研究以截至2011年4月通過ISO14001認證之上市櫃公司為實驗組，以及未曾通過認證之公司為對照組。並分為三部份進行迴歸分析，其主要研究結果如下： (一) 實施環境風險管理對債劵資金成本有負向影響。但對股東權益資金成本是正向顯著的影響。因股東權益占公司資金比重較大，故加權平均資金成本亦為正向顯著影響。 (二) 在財務績效的部份，大都支持企業實施環境風險管理時，與財務槓桿呈負向關係。並且實驗組均支持通過年數越長對稅盾有負向影響。此外，實驗組全體產業與實驗組非高污染性產業，通過認證時間越長，則對系統性風險有負向顯著影響。但實驗組高污染性產業之環境風險管理與系統性風險則無顯著相關。 (三) 由實驗組與對照組之研究比較，發現支持實施環境風險管理之公司具有較低之大股東持股比。 (四) 根據實驗組之研究，發現公司通過環境風險管理之認證，與外資法人投資比率有正向關係。但實驗組與對照組之比較，通過認證與否則對外資呈負向顯著的關係。實驗組高低汙染性產業比較中，高污染性產業僅通過認證年數與外資投資比率呈顯著相關，但非高污染性產業則不論是否通過認證與通過年數，均與外資投資比率呈正向顯著相關。 關鍵字：ISO14001環境管理系統、環境風險管理、資金成本、財務績效。 / This study investigates the relationship between implementing environmental risk management and cost of capital and financial performance for the public companies in Taiwan. Using the ISO14001 environmental management system certification as the indicator of environmental management, this thesis explores whether the companies implementing the environmental risk management system will possess lower the cost of capital and better financial performance. Among the sample firms, the companies with ISO14001 certification in year 2011 are regarded as the experimental group, and the companies have not been certified as the controlled group. Then this study conducts regression analyses for environmental risk management. The major findings are as follows: 1. Implementation of environmental risk management and the capital cost of bonds have a significantly negative relationship. However, the capital cost of equity shows a significantly positive relationship. Since shareholders' equity is a greater proportion on the company's funds in the sample firms, so the weighted average cost of capital also presents a significantly positive relationship. 2. Regarding the relationship between firm’s financial performance and its environmental risk management, this study finds that financial leverage exhibits a negative relationship. The experimental group supports that the companies with ISO14001 certification for longer years have a negative relationship with their tax shields. Besides, in the entire experimental group and experimental group of non-highly-polluting industries, the systemic risk shows a negative relationship with the longer years of certification. However, environmental risk management and the systemic risk do not present significant correlation in the experimental group of highly-polluting industries. 3. The comparison between the experimental group compared and the controlled group support the hypothesis that implementation of environmental risk management can have a lower ratio of large shareholdings. 4. The study of experimental group supports that foreign investors’ shareholdings have a positive relationship with the firms passing the certification. However, the comparison between the experimental group and the controlled group shows certification and foreign investor negatively related. In highly-polluting industries, the number of certified years is the only factor influencing foreign investors’ shareholdings. In non-highly-polluting industries, passing the certification and number of certified years both are positively associated with foreign investors’ shareholdings. Keywords：ISO14001 environmental management system, environmental risk management, cost of capital, financial performance.

近年來，互聯網及資訊通訊技術的發展使得買方和賣方之間的交流溝通更為通暢，交易成本降低，因此單純從事買賣中間業務的貿易公司的作用變得越來越小，其生存空間不斷縮小。國際貿易公司如果仍然只是接受國外訂單，組織國內貨源，進行出口交貨，這樣的代理角色必然會缺乏競爭力，並逐漸被市場淘汰。在傢俱行業之中，貿易公司也面臨著這樣的問題。 本研究從供應鏈整合、交易成本、服務創新等理論出發，結合傢俱行業貿易公司發展的實際情況，提出了一個新的傢俱行業貿易公司商業模型。新商業模型建議貿易公司進行客戶整合、供應商整合及內部整合，有助於公司降低交易成本、更好的服務客戶，提升原有服務品質並提供新的附加服務，增強貿易公司的競爭力及績效。 並且本研究使用一個實際的企業案例來說明該商業模型應用，通過實際的例子說明了該商業模型的運作方式，包括目標市場定位、經營業務、人員編製、營收估計及投資效益分析、風險及敏感性分析，同時也證明了該商業模型確實能夠為企業帶來效益增長與長遠發展。本研究具有理論意義及實踐意義。

近年來，國內因大環境的變遷及電信自由化的推行，電信服務已成為國人日常生活中不可或缺之工具，尚因法規環境未置完善，致使電信人頭電話亦成為電信詐欺的犯罪的工具，電信詐欺不僅造成電信呆帳，並破壞電信事業的電信秩序及健全發展的環境外，同時嚴重影響社會治安、增加社會成本及損害公共利益，更使國家整體之競爭力受到負面的牽引。上述因產業政策不明確及法律制度的不健全，並未與時俱進，使電信犯罪之源頭電信人頭帳戶，無法建立有效的預防機制，故使電信市場成為電信詐欺份子得以犯罪的快樂天堂，並以「有騙無類」的作風行騙老少及國內外，電信詐欺目前已成為我國民怨排行第二名，致使得國內訂立電信聯合徵信制度的需求，成為產業界、輿論界、政界與法學界關心的焦點。 本研究係蒐集分析電信詐欺之特性及其對電信事業及社會成本增加所造成的損傷及影響，並以國外如英、美、日本及新加坡等國電信聯合徵信制度之損失統計及相關的法例及作法，藉由實務上之運作與現行法令的落差，檢視目前國內法律不足之處。同時由憲法位階對人權之秘密通訊之保障，對我國未來電信事業建立聯合徵信中心可行性提出研析與建議。 / Since the liberalization of telecom, telecommunication services become more and more an integral part of everyday life. Unfortunately, as well as telecom fraud through fraudulent accounts has become a serious problem in Taiwan. Due to telecom regulations are not regularly updated, the false account numbers were abused easily by the telecom fraud group, and not only caused telecom operators bad debt and profit lose, but also increased social cost obviously, such as the social security, public benefit and the country competitiveness. There is no effective preventive measure to address telecom fraud. Therefore, this country becomes a paradise for this type of activity. Telecom fraud targets all people, the youth, the elderly and even foreign immigrants, and ranks in the top two in social grievances. The telecom joint credit information system was paid attention by the Public, Industry and Government, which is to build up a effective preventive mechanism by regulation for telecom fraud is a important issue to be solved. Due to the uncertainty industrial policy and the legal system do not harmony with social needs, and not kept pace with the times, so that the source of the fake telecom numbers for telecom fraud criminal are unable to manage and block. In this study, I will analyze the characteristics of telecom fraud and its social cost and impact on the telecom industry and then to discuss the Telecom joint credit regulatory and practices used in other countries such as Britain, the United States, Japan and Singapore. This analysis will compare it with the current domestic legal deficiencies and proposes feasible recommendations.

台灣為海島型國家，因自有能源貧乏，99%以上的能源仰賴國外進口。為確保能源供給之穩定與安全，除發展再生能源之外，提高能源終端使用效率為重要之解決手段。熱泵系統因其獨特之節能減碳效果，在歐美先進國家備受重視，極力推廣。基此，考量台灣氣候類型及居住型態，評估熱泵熱水系統的適用性及成本效益分析，爰為本研究之動機與目的。 為了彰顯應用熱泵系統在不同地區氣候條件與能源價格之差異，本研究將台灣劃分為12個地區，並且以電能、LPG桶裝瓦斯、NG管線瓦斯三種現有之住宅用熱水系統作為可供替代之選項，利用迴避成本(Avoided Cost)推估台灣各地區住宅部門改採熱泵熱水系統之成本效益。此外，參考歐美先進國家熱泵系統補助政策，以及台灣現有「太陽能熱水系統推廣獎勵措施」之政府政策補助方案，設定各相關參數，俾模擬政府補貼方案情境下之成本效益分析。 分析結果以淨現值(Net Present Value)、益本比(Benefit-Cost Ratio)及折現回收期(Discounted Payback Period )呈現，結論可從兩個觀點之檢定加以評估。其一、以「參與者檢定」評估是否有足夠的經濟誘因，促使住宅用戶裝設熱泵熱水系統。其二、以「總資源成本檢定」，評估推廣熱泵系統對於整體社會是否具有淨效益。 本研究中全台12個地區，若以熱泵系統取代電能熱水系統、LPG瓦斯熱水系統、NG瓦斯熱水系統三種既有設備，交叉比對之33個替代方案，由「參與者檢定」之結果顯示，所有替代方案之益本比均大於1.1；折現回收期最長達11.3年，最短僅3.2年。若模擬政府補助18,000名用戶採用熱泵系統，則「總資源成本檢定」之結果中，所有替代方案之益本比介乎1至1.73之間；折現回收期最長達14.9年，最短僅5.4年；住宅部門以熱泵替代現有電能、LPG瓦斯、NG瓦斯熱水系統至少可降低碳排放量每年2,707公噸。三種替代類別中以電能熱水系統替代方案益本比最高(介乎1.55至1.73)；LPG瓦斯替代方案之益本比居次(介乎1.19至1.28)；NG瓦斯替代方案益本比最低(介乎1.0至1.06)。全台12個地區考量環境溫度差異之影響以南投分區改採熱泵系統的益本比最高(電能替代1.73、LPG瓦斯替代1.28、NG瓦斯替代1.06)，屏東分區的益本比為最低(電能替代1.55、LPG瓦斯替代1.19、NG瓦斯替代1.0)。 若考量熱泵系統市場滲透率，以熱泵取代NG瓦斯熱水系統之市佔率達5%、20%、50%時，台灣整體社會的淨現值分別為251百萬元、1,006百萬元與2,514百萬元，且每年可減少碳排放量27,169公噸、108,675公噸以及271,687公噸。 / As an island country, 99% energy supply in Taiwan depends on importation due to the very limited endogenous energy. In order to maintain both energy security and stability, improving energy efficiency of consumer end-use is an important government policy. Heat pump systems have been widely applied and strongly promoted in Europe and United State for its uniquely energy saving and CO2 reducing capability. Therefore, the motivation of this study is to access the regional applicability of heat pump water heating system for Taiwan’s climate and residential building types by cost-benefit analysis method. To demonstrate the regional difference of climatic conditions and energy prices heat pump application, Taiwan is divided in twelve regions with three kinds of alternative residential water heating systems (i.e. electric heating, LPG tank heating, and NG pipe heating). Under these conditions, we utilize the avoided cost method to access itemized costs and benefits of heat pump water heating systems in various regional families in Taiwan. In addition, referring to heat pump incentive scheme in advanced European countries and North America while considering solar water heating systems incentive policy in Taiwan, we also simulate variation of parameters (such as cash rebate subside, total residential heat pump user numbers )of heat pump system subsidy program. The outcome of cost-benefit analysis is presented in a form as net present value (NPV), benefit-cost ratio (BCR), and discounted payback period (DP). The results could be analyzed by test from two different perspectives including Participant Test (PCT) from participant perspective and Total Resource Cost Test (TRC) from overall sociality perspective. All of the 33 alternative programs constituted by 12 regions with electric , LPG and NG systems, for PCT, BCR, all 33 alternative programs are greater than 1.1; DP are between 3.2 to 11.3 years. For TRC, BCR, all 33 alternative programs are greater than 1 but less than 1.73; DP are between 5.4 to 14.9 years. Residential building adopting heat pump could reduce 2,707 tons carbon emissions annually. For the three types of alternative system, BCR of electric heating alternative program is the largest and NG alternative program being the least. For all of the 12 regions, BCR of Nantou region is the largest for adopting heat pump while BCR of Pingtung region is the smallest. NPV of overall Taiwan with market penetration reaching 5%, 20% and 50% substitution rate from heat pump system to NG water heating system are 251 million NT$, 1,006 million NT$, and 2,514 million NT$ respectively. Carbon emissions reduce 27,169 tons, 108,675 tons and 271,687 tons annually.

本研究旨在探討管理當局自願性盈餘預測與權益資金成本之關聯性，檢視管理當局發布盈餘預測頻率之影響是否反應於權益資金成本上，並進一步檢視管理當局之聲譽是否為影響權益資金成本的因素之一。 在本研究的實證分析結果中，發現管理當局發布自願性盈餘預測之頻率與權益資金成本呈顯著負相關，表示管理當局發布盈餘預測的次數越多時，權益資金成本越低。 在管理當局聲譽對於權益資金成本的影響，本研究實證分析結果發現，管理當局之聲譽與權益資金成本亦呈顯著負相關，管理當局聲譽以管理當局預測誤差和分析師預測誤差來衡量，當管理當局的盈餘預測誤差小於分析師盈餘預測誤差時，投資人認為管理當局對盈餘的預測有效且值得信賴，此時管理當局聲譽提高，投資人認為取得有用的資訊，進而降低企業權益資金成本。 / The primary objective of this thesis is to explore whether the frequency of management forecasts is related to the cost of equity capital. In addition, I further examine whether the association is stronger when management has better reputation. Basing on a sample of S&P 500 listed firms during 2000-2009, I find that, consistent with my prediction, cost of firm’s equity capital decreases with the frequency of management earning forecasts after controlling for other determinants well-documented to be related to cost of equity capital. Second, I find that cost of equity capital is negatively related to the reputation of management; however, I do not find that the association between cost of equity capital and the frequency of management systematically vary with the reputation of management.

為了探討與分析長期以來存在，關於行政院高階政務官、事務官員調動的「普遍說」與「特殊說」爭議，並且探究哪些制度性、組織性因素，對於行政院的高階政務、事務官員更替，會有所影響。本研究嘗試在制度的代理人理論架構，以及相關理論預設之下，以一九八八年第一季到兩千零一十年第四季，時序橫跨李登輝、陳水扁、馬英九等三位總統主政期間，包括行政院本部暨所屬三十二個部會的高階政務、事務官員，作為研究對象，進行實證的分析。 在本文的第一到第四章，我們分別說明了研究動機與背景、進行相關文獻回顧、探討研究理論，以及說明研究問題與模型。而在第五章則是分析、探討，台灣於一九九零年代初期，到一九九零年代中期，因為持續進行憲法增修條文的制訂，進而使得總統在憲法本文，以及憲法增修條文，所構成的憲政制度上，獲得了行政院高階行政官員的人事任免權。而且總統在取得了這個制度上的重要權力之後，行政院高階行政官員的任命、調動，就成為總統掌控行政體系的重要制度性工具，同時更是高階行政官員控制的重要手段。 此外，我們更進一步在第六章，分析了台灣從一九八零年代晚期，到兩千零一十年間，分別在不同階段，先後掌權的李登輝、陳水扁、馬英九等三位總統，對行政院高階行政官員，所採取以高階行政官員任命、調動，作為手段的控制模式，並且探討於第四章所提出的假設一、假設二、假設三，分別獲得實證資料支持的情況。至於第七章則是先透過總體資料的分析，探究假設四到假設十一，能否獲得實證資料的支持，同時更以部會為單位的季度別資料，建構縱橫資料的多元迴歸模型，用以分析哪些因素，對於行政院高階行政官員的更替，是有所影響的。 然而，在相關的實證分析之後，我們可以確切的認為，以往關於行政院高階行政官員控制上，所存在的「普遍說」與「特殊說」的爭論，是以普遍說可以獲得理論上，以及實證資料的支持。而就各種可能對於行政院的高階政務、事務官員更替，會有所影響的制度性、組織性因素而言，總統處在什麼樣的政治時機、面對哪些性質的部會，將會是關鍵。當總統必須更為重視行政體系的穩定，以及施政品質時，必然會選擇壓抑行政官員控制的強度。反之，當總統所面對的是，委託代理人難題疑慮的攀升，且有較大的空間容忍行政體系的不穩定時，那麼可以預期的是，大範圍、數量龐大的高階行政官員清洗，將會接踵而至。 最後，透過相關資料的分析，我們也發現了，在一次、二次政黨輪替，於西元兩千年到兩千零八年，相繼的發生，以及相應出現範圍廣泛、人數繁多，全面性高階行政官員清洗，也使台灣社會，在短期間之內，必須付出可觀的政治交易成本。這樣的情況，也使得台灣民眾的民主信念，是有所動搖，同時這也對於台灣的民主政治發展，是一個不容被忽視的隱憂。 / This reasearch offers an analysis of the long-standing discourse on transferal patterns of government officials in Taiwan, with the focus on the much-debated “general theory” vs. “special theory” approach. We will look at the systemic and organizational factors that influence the appointment, replacement, and transferal of both administrative and executive officers in the higher echelons of government. Specifically, this paper examines the time period from 1988 to 2010, employing a systematic agent framework in combination with related theoretical parameters to explore the concrete situation in the Executive Yuan and its 32 ministries, commissions, and other agencies under three consecutive administrations (i.e. presidents Lee Teng-hui, Chen Shui-bian, and Ma Ying-jeou). In the first four chapters, we will outline background and motive of this paper, give an overview of past research on this topic, scrutinize relevant theoretical approaches, and illustrate research problems and models. In the fifth chapter, we explore and analyze the period from the early to the mid-1990s, a time that saw repeated amendments and additions to the constitution that gave the president increasingly greater powers of appointment and removal of cabinet members. These powers have become one of the most important political tools the president wields, allowing the nation’s leader to exert highly effective and immediate control over the Executive Yuan, in particular over its highest-ranking officials. In the sixth chapter, we will cover the entire period from the late 1980s to the 2010. During this time, three presidents were successively at the helm (Lee from 1988-2000, Chen from 2000-2008, Ma since 2008), and we will scrutinize the different appointment and transferal modes applied during their terms, in particular as regards their use as a tool of political control. In addition, we will further discuss the first three hypotheses initially proposed in chapter four, and show if and how they are borne out by the data and facts assembled in this research. Chapter seven contains a comprehensive analysis of the entire set of data to facilitate our discussion of hypotheses four to eleven as first proposed in chapter four, and to determine whether or not these are supported by the empirical data. At the same time, we look at the quarterly figures from Executive Yuan ministries and commissions to create a multiple regression model of the cross-section data, which will help us to analyze which specific factors influence the substitution and transferal of high-ranking officials. After a thorough analysis of the empirical data, we will find that of the two theories usually applied to the problem of systemic and political control over the higher echelons of the executive, i.e. the general and the special theory mentioned above, the general theory is in fact better supported by the relevant set of data. As for which particular systemic and organizational factors may influence the replacement or substitution of high-ranking administrative and executive cabinet members, the crucial parameters affecting this question are the larger political climate that the president faces, as well as the type and political weight of the concerned ministries and commissions. At times when administrative stability and quality are the paramount considerations, the president will necessarily deemphasize his control over the executive and refrain from making too many personnel changes, while in times of political crisis, or when there is growing concern over the competence and suitability of his entrusted agents (i.e. leading members of the Executive Yuan’s subdivisions) and thus more tolerance for change, one will almost always see large-scale cabinet reshuffles as the president attempts to flush out unfit or unwanted elements. Finally, an analysis of the overall data also shows that the two transitions of power Taiwan has seen in 2000 and 2008 respectively were—as a matter of course—accompanied by extensive personnel changes as numerous high-ranking government officials were removed from office to make place for new faces. These far-reaching waves of “political purging” and complete reorganization of the cabinet within short periods of time have come at a considerable political cost for Taiwan’s society as a whole. This has somewhat shaken the population’s faith in democracy as a political system, and here lies a significant potential concern for the future development of Taiwan’s democracy.

全民健康保險自1995 年開辦以來，不但減輕國內民眾就醫的財務負擔，也使民眾獲得良好的醫療照顧，但2000年以後，隨著環境變遷，科技不斷進步、國內老年人口增加及人民所得及生活水準不斷提高，各種因素的驅使下使政府的健保醫療支出年年增加，造成政府的財政負擔。 在對民眾的保費，礙於民情及民眾心態調漲不易的情況下，政府不得不採取節流措施，以改變對醫療院所或醫師的健保支出及調降相關器材核價之法令，藉以控制健保收入及支出的平衡。雖政府用意在改善醫療支出的浪費，但造成的結果卻是使醫療院所或醫師引進新技術或新產品的意願降低，也開始縮減醫院人力，使得醫療環境逐漸惡化，而廠商也因下游醫療通路(醫院/醫師)不斷向其砍低產品價格，使得廠商入不敷出，面臨難以生存的窘境。 在此情況下，廠商不得不開始轉向自費型的市場，眾家廠商及本文討論之個案A公司在2006年配合眼科醫學會，不斷向衛生署健保局溝通及陳情，極力爭取白內障產品的自費項目，促使健保局2007年正式公告開放白內障特殊功能人工水晶體的給付差額。 個案A公司在此艱難的制度環境下，同時公司在市場上也進入較晚，面臨該市場激烈競爭，必須力圖改變才能突破，因此本研究主要以行銷策略4C架構來分析個案A公司在此市場下，如何改變公司策略以打破困境。