本論文主要內容在討論會計資產評價理論之各種不同方法，及資產評價之重要性，其 市場不同，將評價理論歸納為投入價值及產出價值兩種，投入價值評會係以投入市場 的觀念為出發點，主要的方法有歷史成本法，重置成本法。產出價值係以產出市場之 觀念作出發點，主要的方法有現值法、淨變現值法（或當期現金等值）。除了各法之 介紹及優劣點外，就投入價值與產出價值兩種方法作一比較研究。 第一章緒論 第二章資產評價理論之概述 第三章投入價值理論學派 第四章產出價值理論學派 第五章投入價值與產出價值之比較。 第六章結論及建議。

本論文的目的乃在於探討一個資源貧乏的小型開放經濟，其政府政策工具對維持經濟 安定和經濟成長的相對有效性。 我們採用「非貿易財模型」來建立基本模型架構，且為了簡化起見，政府的經濟政策 僅包括政府支出，貨幣供給量，貨物稅和進口原料的進口稅；得到和一般不考慮進口 資源的小型開放經濟之政策效果之探討不同的結論，不但採浮動匯率無法隔絕輸入性 通貨膨漲，各項政策的有效性亦得視貿易財部門和非貿易財部門其進口資源的投入產 出比率而定。 本論文所指的進口資源, 主要是指石油進口國所進口的大量不可替代的石油而言, 鑑 於對石油的依賴性短期內不可能改善, 故將此一特性放入模型中探討在不可或缺的石 油進口要求下, 小型開放經濟的政策的政策有效性。 全文共分四章, 除前言, 結論外, 主要架構和模型演申均放在第二和第三章, 共約四 萬伍仟字。

本論文主要在探討外商投資，特別是與國有企業合資，對國有企業經營機制轉換及其經營績效的改善有何影響。新制度經濟學者，Williamson(1991)認為，當制度環境變化時(這些環境的變化包括:產權、政治、法律、及不確定性等)，會降低組織結構的轉換成本，因而會改善企業經營機制。本論文把外商與國有企業的合資看成產權結構的變化也就是制度環境的變化，外商投資可以降低國有企業改造(建立公司治理結構或企業現代化)的成本，因而會導致國有企業經營機制的轉換。另外，國有企業和外商合資之後，會援用較先進之外商的管理方式來建立對其經營績效改善有益的企業治理結構。本文應用的就是組織再造理論來探討其問題。 雖然相關的研究發現，外商投資對國有企業的經營機制轉換有影響，但是用一些具體的理論來說明其內涵的研究並不多。因此，本研究想對此問題進一步利用計量方法，研究外商投資對國有企業經營機制的轉換有何影響，即外商與國有企業合資之後，國有企業產權的變化對其企業組織形式有何改變，探討中外合資企業中外資對其經營績效改善的影響程度。 從實證模型的迴歸分析結果發現，有外資投入的國有企業的經營績效比沒有外資投入的國有企業的經營績效高；國有企業與外商合資經營企業的經營績效比未利用外資的國有企業經營績效高，因此可推論合資企業的經營機制較佳。這表示，外商投資使國有經濟達到以產權明晰化為條件的資源最優配置，有助於解決國有企業綜合低效益問題。 本文研究得到的結論為外商投資對國有企業經營績效之改善有顯著的效果，究其原因主要有三，一是國有企業有龐大的社會負擔，二是國有企業冗員太多，人力資源運用效率較差，三是國有企業的經營機制不佳。外商投資帶給國有企業現代企業管理知識、技術，建立較佳的企業經營制度，因而合資企業經營績效較好。 關鍵字：中國大陸、國有企業、經營績效、外資投入、外商投資、新制度經濟學、交易成本、組織再造 / This study mainly discuss about foreign direct investment (FDI) in mainland China, especially the influence of the joint venture (JV) of FDI and state-owned enterprises (SOE) on the change of management mechanism and management performance of SOE. New Institutional Economist Williamson (1991) said, when the institutional environment (including property right, politics, laws and uncertainty) is changed, the transaction cost of organization will be reduced. In this study, consider JV of foreign enterprises and SOE as a change of the property right which is the change of institutional environment. FDI can reduce the cost of enterprises’ reform and it causes the change of management system of SOE. After SOE and foreign enterprise’s JV, Chinese company will adopt a relatively advanced foreign company’s organization structure to build its’ organization structure that is effective for the management performance. And Reengineering theory is used to explain their adjustment of organization structure. The result of regression analysis shows that the management performance of JV is much better than SOE without foreign investment. Therefore, we can infer the management system of JV is better than SOE’s management system. It shows that foreign investment can make property right of SOE more clearly and effective resource allocation which is helpful for resolving SOE’s low economic effectiveness. The conclusion of this study is that FDI is remarkably effective for the improvement of SOE’s management performance. There are three reasons to this: first, SOE has a great amount of social responsibility; second, SOE has too much labor, so it has low effectiveness of human resource management; third, SOE has a bad management system. FDI can bring modern knowledge of management, new technology, and can build an effective management system, therefore we can say the management performance of JV is relatively good. Key words: mainland China, state-owned enterprise (SOE), management performance, foreign direct investment (FDI), New Institutional Economics, transaction cost, Reengineering

知識經濟時代與全球化潮流下，創新是廠商提升自我競爭力的重要途徑。創新乃原始概念到將知識商業化的一連串過程，而過去探討廠商創新的研究取向多元，研究觀點則以經濟地理學、企業管理學為主，綜合相關研究，大致可將影響廠商創新的因素歸類為三大面向：廠商內部屬性、對外網絡連結關係、廠商所處地區的環境條件。其中，創新氛圍乃是特定地區的行動者透過偕同作用及集體學習過程所產生的社會關係，提升了地區的創新能力，同時提供有利於廠商創新的環境條件，是近來區域發展的重要議題。本研究即綜合上述三大面向因素來探討廠商創新活動(研發投入與研發合作)與創新成效之影響因素。 創新氛圍理論從早期”某種東西之地方化”的探討，演變到後期關注於地方生產系統的運作是受到地區創新氛圍的影響所致；其中，創新氛圍量化指標的缺乏、探討領域的侷限，乃是本研究所要突破之處。本研究以工業區分佈情形、自然與人文界線、通勤圈範圍等原則，先將台灣地區分為46個地區分析單元，再參酌地方生產系統概念，以兩個指標：LQ大於1與製造業就業員工數大於50000人，篩選出26個地區作為研究範圍，最後以科技與傳統產業LQ大於1指標，區別出9個科技產業群聚地區、17個傳統產業群聚地區，藉以比較不同產業領域、地區發展程度不同之創新氛圍。準此，本研究以8個創新氛圍的相關指標，經過因素分析後萃取出2個創新氛圍因素：「創新綜效」、「創新成效」；藉此將台灣46個地區劃分為4種創新氛圍類型：創新氛圍、有創新無氛圍、有氛圍與創新、無創新無氛圍。 於廠商創新活動與成效實證分析方面，本研究採取兩個階段進行，分別皆以三個面向因素(廠商內部屬性、研發合作、地區創新氛圍)的影響因素來探討廠商創新活動與成效之差異。針對創新氛圍方面，於第一階段以不同產業群聚地區的虛擬變數作為隱含地區創新氛圍的概念，測試其對廠商創新活動與成效的影響，第二階段則以地區創新氛圍因素(創新綜效、創新成效)進行科技與傳統產業群聚地區的廠商創新成效之測試。整體研究結果顯示，科技產業群聚地區的廠商傾向自身的研發投入，而傳統產業群聚地區的廠商則多以研發合作居多，但科技產業群聚地區的廠商創新成效較佳；地區創新氛圍確實對於廠商的創新活動與成效有顯著的影響，尤其對於科技產業群聚地區的廠商創新成效更有顯著的貢獻；而研發合作對於廠商創新成效的影響則不如預期。因此，從基礎產業發展環境、知識設施的聚集、地區網絡的建構等方面，來促使各地區創新氛圍之形塑，將有利於地區廠商的創新，特別應加強傳統產業群聚地區的創新氛圍；此外，提倡廠商強化內部基本體質亦是促進廠商創新效率之關鍵所在。 / Under the wind of the knowledge-based economics and globalization, innovation is an important way for firms to increase their own competitiveness. Innovation is the process from original concept to business. The past researches on firm innovation branch widely, most focus on economic geography and corporation management. From those related researches, we can simplify the elements which can influence the innovation of the firm into three: firms’ inner attributes, relation of the connection to outside network, and the environment of the area which firms located. Innovation milieu is the social relationship which actors in the area could make it happen through interactions and group learning, which can advance the area’s innovation ability, and give the good environment condition for firms to innovate. Innovative milieu is the important issue in the present regional development researches, this research will integrate the three elements to discuss the influence on firms innovation activities and innovation success. The theory of the innovative milieu have transformed from discussion of “the localization of something” to focus on the relation of the work of the regional production system and the local innovative milieu. But, the lack of the quantification indicator, and the territory of the research field still need to break through, and is the focus of this research. This research divide Taiwan into 46 analysis area unit, then bring into the concept of the local production system, use two indicators to choose 26 elements as the scope of the research, and farther define 26 analysis area unit into 9 technology industry cluster area, and 17 traditional industry cluster area, to compare the differences of the industry field and the level of the development of the innovation milieu. This research take 8 innovative milieu related indexes, and compress into 2 indexes: “innovation synergy” and “innovation success” through the content analysis; this research use these two indexes to divide 46 areas of Taiwan into 4 types of innovation milieu: innovative milieu, no innovative milieu, innovation but without milieu, and milieu but without innovation. On the analysis of the firms’ innovation activities and the success, this research take two steps to discuss. At the first step, this research use the dummy variables of the different industry cluster area as the concept of the regional innovative milieu, to check the influence it could make on the firms innovation activities and the success; At the second step, this research use regional innovative milieu indexes to check the firms’ innovation success of the traditional and technology industry cluster area. The whole research shows that the firms of technology industry aggregation area are tend to invest on their own R&D, which the firms of traditional industry aggregation area often do their R&D by cooperating with others, and the innovation outcome of firms of the technology industry aggregation area is better. The regional innovative milieu has the conspicuous influence on the firms innovation activities and the success, especially to the technology industry cluster area, but the influence which the R&D cooperation could make on the innovation outcome is not good as expect. Thus, the making of the basic environment of the industry development, the aggregation of the knowledge facilities, and the build of the local network is the good impact for local firms to innovate, especially for the traditional industry aggregation area ones. At the same time, to reinforce the firms’ inner constitution is also the key to promote the firms innovation.

所長職務是責任也是榮譽，更是中堅幹部的一項重要資歷，然所長職務工作類別項目繁冗，要善盡職責扮演好所長角色，務必全神灌注全心投入。本研究為瞭解所長之職務範疇是否合宜合度、如何建立最佳工作方案，對職場意識、家庭關係之感觀為何。以台北縣政府警察局分駐派出所所長為研究對象，採用三角交叉檢視法(量化為主、質化為輔)，以派出所全體所長為研究對象實施問卷調查，共發出149份問卷，回收149份，有效回收率為100％。另在質化研究方面，採非隨機取樣擇12位所長進行深度訪談。 本研究發現如下： 一、工作壓力方面 (一)職務煩雜，容易坐立不安，苦惱多多難以入眠，於下班後十分疲憊且睡眠不足，難以早起。 (二)所長雖是歡喜做甘願受，但民眾有時對警察不夠尊重，媒體多著重負面案件報導，且少數民意代表干預行政、關說涉入。有賴抗壓力之提昇，方能勝任。 (三)所長界於基層同仁與上級長官之間，負責承上啟下並協調所內外各項勤業務活動。所長居中協調，耗費心力。 (四)各派出所普遍處於員額編制不足之情況，常常要透支警力完成專案性、突發性任務，壓力驟升。 二、工作滿足方面 (一)各項績效分配及任務分工，皆是以單位內員警數、轄區人口數、地區複雜度為基準，工作分擔尚合理有依據，大致覺得滿意。 (二)所長帶人帶心，兵隨將轉，營造各同仁間相互協助支援風氣，領導得宜，成就感高。 (三)所長職務責任雖重，但相對獎勵較多。所長職務有利自我生涯規劃，大多滿意於工作回饋。 (四)所長只要做好自身本分之事，不出員警風紀問題，上司就不會有額外的不當要求。 三、工作投入方面 (一)所長認為警察工作是一種良心事業，身在公門好修行，多能終身以工作為榮，大多全力以赴。 (二)所長幾乎以派出所為家，與同仁朝夕相處，念茲在茲，樂在工作。 四、在家庭生活方面 (一) 所長尚滿意目前的婚姻關係，溝通與互動狀況亦良好，然囿於工作性質，使得與家人相處時間少，夫妻聚少離多，有賴相互體諒。 (二) 所長多能著墨於親子教養，予以糾正、解決心理和行為上的問題。 五、對於職務範疇內各工作事項大多認為重要且滿意 （一）勤（業）之規劃、分配、派遣、管制是派出所所長的基本工作，也是所長領導統御的最初步作為。 （二）運用獎勵及鼓舞等方式，達成各項績效要求。化解歧見，講求紀律服從，將上級理念迅速正確地貫徹到基層端末。 （三）員警勤務紀律是工作之本，有紀律才會有效率。以受理報案、貫徹報告、勤務執行、裝備使用及服儀態度等為要求重點。 （四）所長必須利用各種集(機)會加強政風法令及案例教育宣導要求，提高員警知法守法信念，預防違紀情事發生。 （五）以「廉能公義健康活力」做為對「新警察」的描述或詮釋，不僅標示「新警察」的核心價值，也是實現共同努久的願景! （六）所長要強化危機處理、風險管理之智能，積極規劃相關緊急應變計畫，建立危機管理機制 （七）派出所是警政機關的第一線單位，責無旁貸應運用技巧進行探訪查證，妥適規劃勤務，分配任務積極查緝到案。 透過本研究的結果，並提出建議，包含上級清楚明訂主從關係，績效評比制度須再考量，重大事故非所長全能承受，做事尋求重點，落實代理制度， 風紀案件不宜未審先判，上級給予鼓勵主動關懷， 建立紓壓管道。 關鍵字：分駐(派出)所、職務範疇、職場意識、家庭關係

犯罪防治在各縣市警察機關勤務中具有一定的重要性，本研究目的在於評估各縣市警察機關執行治安與犯罪預防之相對效率。因為內政部將各縣市警察機關分成直轄市、甲級與乙級等三級制，故相對警力投入非常不一致，對犯罪預防效率會產生干擾，為將此項外在環境因素所造成的干擾排除，本研究採取三階段資料包絡分析法，針對臺灣23個縣市警察局，在民國93至95年間，建立評估相對效率之實證模型。研究結果發現未排除環境因素干擾前，臺灣地區各縣市警察局的治安與犯罪預防之平均相對規模效率高於純技術效率，顯示治安與犯罪預防之無效率應為生產技術的影響；此外，甲級縣市警察局的總技術效率值最高，反之，直轄市警察局的治安與犯罪防治效率為最低。在排除環境因素干擾後，臺灣地區各縣市警察局平均治安與犯罪預防相對效率有輕微下降現象，其中，乙級縣市警察局的治安與犯罪防治效率，反而上升到為最高。此外，乙級縣市警察局呈現高比例的規模報酬遞減現象，表示乙級縣市警察局應縮減其所分配到的經費規模，反之，甲級縣市警察局呈現高比例的規模報酬遞增現象，表示甲級縣市警察局應相對增加所得到經費；至於，直轄市警察局的治安與犯罪防治效率並不好，並且，在第三階段分析結果顯示應該再增加直轄市警察局的經費投入，方有助於提升其治安與犯罪防治效率，但是目前直轄市警察局所分配到的警力與經費，已高於甲級與乙級縣市警察局很多，可知，目前直轄市警察局的高額警力投入，可能不完全為提升與改善治安與犯罪防治效率，而應還有其它的重要工作項目，如政府維安，交通維護等。 / The role of crime prevention plays an important role for each county’s police department in Taiwan. This study employs three-stage data envelopment analysis to evaluate the relative crime prevention efficiency among 23 counties police departments in Taiwan from 2004 to 2006. National Police Agency classifies these 23 counties police departments by three categories, A, B and C, in terms of the amount of police force investment. Based on the first-stage analysis, it concludes that relative crime prevention inefficiency for each county comes from the inappropriate police force investment. There are no significant different results in the third-stage analysis. A class, Taipei City and Kaohsiung City police departments which have highest police force investment, have relative lower crime prevention efficiency. However, the C class counties’ police departments, such as Yunlin County and Pingtung County, with lowest police force investment have better performance with highest crime prevention efficiency. And, B class counties’ police departments, such as Taipei County, Kaohsiung County, and Taichung City, with relative higher police force investment have second best performance in crime prevention efficiency. Therefore, this study suggests that the budget of police force investment needs reallocation among three different categories of police departments; the police departments of Taipei City and Kaohsiuang City may consider cutting down some non-related crime prevention services.

企業之競爭策略，對於其生存與發展具有舉足輕重的影響力，而董事會依法對策略負有監督與協助制定之責，以提升企業績效，極大化股東財富。各理論學派也均同意董事會在策略制定上具有重要影響力。故本研究參考Baysinger and Robert (1990)及Pearce and Zahra (1992)等學者的理論架構，納入策略資源投入(衡量企業策略)，並依He and Mahoney (2006)之建議，將董事會特性劃分為董事會動機與能力兩部份，探討董事會動機與能力、策略資源投入及經營績效之關聯性。 本研究之主要研究結論包括： 1.董事會動機和能力與研發策略資源投入有顯著關聯性，但對其餘三種策略資 源投入(降低成本、行銷、品牌)無顯著影響。而Pearce and Zahra (1992)認為策略會影響董事會組成之看法，本研究實證結果並不支持。 2.董事之參與程度越高，企業之經營績效越好，而監察人之參與程度則與經營 績效無顯著之關聯性。 3.納入策略資源投入變數後，董事會動機與能力變數仍維持與企業績效呈顯著 相關，而整體模型解釋力提升。 4.董監持股與經理人持股對所有策略資源投入與經營績效關聯性有顯著影響， 而機構投資人持股、董事會規模、董事會專業性與董事會參與程度則對部份 策略資源投入與經營績效關聯性有顯著影響。 / A company’s competitive strategy plays a crucial role in its sustainable development. In order to escalate the performance of the company and maximize the wealth of the shareholders, the board should oversee in the process of formulating a strategy and assist when the strategy is under its way. All corporate governance theorists agree that the board has important influence on strategy planning. Adopting the framework of Baysinger and Robert (1990), and Pearce and Zahra (1992), this study takes “strategic resource input”(measuring corporate strategy) into another consideration. This research also divides the board characteristics into board motivation and capability according to the advices of He and Mahoney (2006). The present study aims to investigate the relationship among board motivation and capability, strategic resource input and operating performance. Several conclusions can be summarized as follows: First, the board motivation and capability is significantly related to R&D strategic resource input while the other three strategic resource input(cost-down, sale, patent) plays little role in this study. In addition, the empirical results don’t support what Pearce and Zahra (1992) claim that strategy will affect the board’s composition. Next, the results indicate that better operating performance is associated with higher participation figure of the directors but not the inspectors. Next, incorporating strategic resource input into the study enhances the explanatory power of the model whereas the effect of board motivation and capability on operating performance remains the same . Finally, the present study suggests that stock holdings of the board and the manager seem to have significant effect on the relationship of strategic resource input and operating performance. In addition, other factors, such as the board scale, professionalism and participation figure, have partial effect on the relationship between strategic resource input and operating performance.

本研究的主旨在瞭解壽險業務員對於業績比賽的重要性、業績冠軍的相似性以及個人對於業績表現的控制力評估，是否會影響業務員對於自己業績表現不如他人訊息的因應，並且探討個人所採用的因應方式與後續工作投入程度的關係。本研究的樣本為國內六家壽險公司的323位現職業務員，以問卷調查的方式進行研究，使用的研究工具包含『業績比賽相關題目』、『認知評估量表』、『相似性評估量表』、『因應策略量表』及『工作投入量表』，資料分析主要採用因素分析與變異數分析等方法。 本研究的結果主要為：(一)自我關聯程度評估對於『情緒虛理』、『問題解決』與『逆來順受』因應策略產生顯著影響，並且當個人對於業績比賽的自我關聯程度評估高時，曾較自我關聯評估低組，採用較多的因應策略，而控制力變項則對於『情緒處理』、『問題解決』與『尋求支持』三種因應策略造成顯著影響，即當個人對於業績進步的控制感高時，會較控制感低的業務員，採用較少的『情緒處理』與『尋求支持』，而採用較多的『問題解決』方式來面對業績比賽不如他人的情形。(二)採用較多『情緒處理』因應策略的業務員，其後續的工作投入情形會低於採用較少本策略的業務員；而在『問題解決』因應上，則獲致相反的結果，即採用較多此策略者，其工作投入情形較高。(三)在人口統計變項中，不同的性別對於自我關聯程度、控制力、情緒處理與尋求支持因應策略、工作即生活與工作投入量表總分有影響，而不同年齡則在逆來順受與尋求支持兩變項上有差異，婚姻狀況在尋求支持、工作即生活及工作投入量表總分上有差異，不同的組織別，其控制力、問題解決與尋求支持因應策略亦有所不同。 最後，本研究根據所得結果進行檢討，並對於企業界及後續研究提出一些建議。

本論文為探討台灣國際觀光旅館產業的實證文章，除第一章的緒論外，三篇相關的文章依序撰寫於二至四章。第二章的實證結果指出在第一階段的未考量準固定與調整後投入的資料包絡分析模型會高估技術與純技術效率值，但會低估規模效率值，因此，驗證考量準固定投入的必要性；第二階段使用隨機邊界分析模型排除外在因素與隨機干擾的影響，實證結果顯示外生變數對投入差額與純技術效率存在顯著的影響，其中，市場集中度與旅館規模對勞動、餐飲支出與其他支出的投入差額存在正向的影響，對純技術效率存在負向的影響；位於風景區對所有的投入差額有負向的影響，對純技術效率有正向的影響；加入國際與/或國內連鎖對勞動與餐飲支出投入差額有正向影響，但對其他支出投入差額有負向影響；SARS對勞動與餐飲支出投入差額有正向影響，對純技術效率有負向影響；金融海嘯對勞動與其他支出投入差額有正向影響，對純技術效率有負向影響；第三階段的效率評估結果顯示技術無效率的主要原因是來自不適當的生產規模，且國際觀光旅館對於技術與規模效率仍有改善空間，此外，傳統的資料包絡分析模型會高估技術與規模效率值，但會低估純技術效率值，因此，驗證使用三階段方法的適當性，最後，以服務團體旅客為主的國際觀光旅館的績效最差。第三章的實證結果顯示：在第一階段，未考量準固定與調整後投入要素的Malmquist生產力指數會低估生產力的變動，因此，驗證考量準固定投入的必要性；第三階段的生產力指數顯示前期的生產力成長已被後期的生產力惡化所取代，生產力的成長或惡化主要來自技術的進步或退步與規模效率的改善或惡化，此外，實證結果亦顯示僅考量準固定投入但未考量調整後投入的Malmquist生產力指數會低估生產力的變動，且是否考量調整後投入會造成所評估的Malmquist生產力指數其背後的因素有所不同，因此，驗證使用三階段方法的適當性；最後，以服務團體旅客為主的國際觀光旅館的生產力有較佳的改善，且雖然服務對象的不同使得生產力變動的背後因素有所不同，但規模效率的變動皆扮演重要的角色。第四章的實證結果顯示：規模效率假說在台灣國際觀光旅館產業中是被支持的；以服務個人旅客為主與同時服務團體與個人旅客對獲利率有負向的影響；SARS與金融海嘯對獲利率有負向的影響。 / The dissertation is a collection of three separate but related papers which are devoted to the empirical studies of the international tourist hotel industry in Taiwan. In addition to the introduction in chapter 1, three papers are presented in chapters 2 to 4, respectively. The empirical results in chapter 2 indicate that, in the first stage, the data envelopment analysis (DEA) models without the quasi-fixed and adjusted inputs overestimate the technical and pure technical efficiencies, but underestimate the scale efficiency of international tourist hotels so that the necessity of considering the existence of the quasi-fixed input is justified. The second stage uses the stochastic frontier analysis (SFA) model to purge the effects from exogenous variables and statistical noise. The SFA results show that the exogenous variables have significant influences on input slacks and pure technical efficiency. The degree of market concentration and hotel size have positive impacts on labor, food and beverage (F&B) expense and operating expense input slacks, as well as have negative impacts on pure technical efficiency. An international tourist hotel in the resort area has negative relationships with all input slacks and a positive relationship with pure technical efficiency. An international tourist hotel participating in the international and/or domestic hotel chain has positive relationships with labor and F&B expense input slacks, but has a negative relationship with other expense. Severe acute respiratory syndrome (SARS) has positive effects on labor and F&B expense input slacks and has a negative effect on pure technical efficiency. The financial tsunami has positive effects on labor and other expense input slacks and has a negative effect on pure technical efficiency. After adjusting the variable input data from the SFA results in the second stage, the efficiency-evaluation results in the third stage show that the technical inefficiency mainly results from the inappropriate production scale. In addition, international tourist hotels have an ample space to improve their technical and scale efficiencies. The efficiency-evaluation results also show that the conventional DEA models overestimate the technical and scale efficiencies, but underestimate the pure technical efficiency of international tourist hotels so that the usage of the three-stage approach is justified. Finally, international tourist hotels which mainly receive group visitors have the worst performance. In chapter 3, the empirical results show that, in the first stage, the Malmquist index without the quasi-fixed and adjusted inputs underestimates the productivity change so as to justify the necessity of considering the existence of quasi-fixed input. After adjusting the variable input data from the SFA results in the second stage, the productivity index in the third stage shows that the initial increase in productivity has been compensated by a decrease. The productivity growth or deterioration mainly results from the technological progress or regress and the scale efficiency improvement or deterioration. The results also show that the Malmquist index with the quasi-fixed input and without adjusted inputs underestimates the productivity change. The key factors of the productivity changes estimated by the Malmquist productivity index with the quasi-fixed and adjusted inputs are significantly different from those estimated by the Malmquist productivity index with the quasi-fixed input and without adjusted inputs so as to justify the usage of the three-stage approach. Finally, international tourist hotels with mainly receiving group visitors have the better improvement of productivity. The sources of productivity changes among receiving different types of visitors are different, but the scale efficiency change plays an important role in all types. In chapter 4, the empirical results indicate that the scale efficiency hypothesis is supported in Taiwan’s international tourist hotel industry. An international tourist hotel that mainly receives individual visitors and an international tourist hotel that simultaneously receives group and individual visitors have negative impacts on profitability. SARS and financial tsunami have negative effects on profitability.

近年來雙邊甚或區域間簽訂自由貿易協定之風盛行，本文欲探討其影響。參考Caliendo and Parro(2015)的方法，以考慮部門異質性、投入產出連結以及中間財貿易之模型，計算1995-2013年間三個模型的福利效果。旨在分別檢視1995-2005年間WTO成立十年之影響、2005-2013年間全球120份自由貿易協定生效之效果，以及韓國此段期間內簽訂自由貿易協定之成果。本文結果顯示，WTO於1995年成立至其後10年間，確實為會員國帶來正面影響，總體而言，多數國家福利效果變動率為正。到了2005-2013年，全球有120份區域貿易協定生效，亦提升多數國家的福利，然成長幅度不如1995-2005來的顯著。惟韓國受惠於其簽訂自由貿易協定的成效，福利成長得與先前維持相近水準。此外，透過不同模型間的比較，本文發現各模型間的福利效果有明顯差異，顯示現今複雜的國際分工鏈下，完善考量部門間的互動因素實為衡量國際貿易效果的重要課題。