臺灣的太陽能光電產業發展於2000年起發展快速，產值於2008年突破千億新台幣，太陽能光電產業從零到有僅經歷了十幾年的時間，其原因在於臺灣本身擁有良好的半導體技術基礎以及優良的人力素質，也因對於石油煤炭這類能源過度依賴，臺灣缺乏此類資源的情況下，積極發展太陽能光電產業成為了一條尋求替代再生能源的可行之路，本論文將探討臺灣發展太陽光電產業的優勢與發展模式為何，臺灣廠商又如何保持競爭優勢以因應全球化的競爭。 太陽能光電產業在台灣的發展與競爭為本論文研究之核心，在環保意識高漲以及其技術落後於其他先進國家的同時，臺灣太陽能光電產業面對國際競爭，在矽晶片型、薄膜型電池或第三代電池發展中，如何以臺灣原有之產業優勢創造利基；另外，從國家創新系統之發展模式中探討政府、公部門與私部門研究機構在太陽能光電產業發展過程中的位置為何，此一研究不僅討論其在臺灣太陽能光電產業技術升級上是否為推動者，同時檢視在全球化競爭中，政府、研究機構與產業其未來的方向為何。 / The development of photovoltaic industry in Taiwan has grown rapidly since 2000, and the output value surmount 100 billion NT Dollars in 2008. Because of Taiwan has an exceptional semiconductor and TFT-LCD manufacturing technology foundation and an excellent quality of manpower. Photovoltaic industry in Taiwan only takes less than two decades to expand to 5th main manufacturer in the world. Promoting photovoltaic industry is not only a way to solve the excessive dependence on the traditional energy, but also to find an alternative renewable energy for Taiwan. The research explores the advantage and development mode of photovoltaic industry in Taiwan, and researchs how photovoltaic manufacturers maintain the competitive advantage to compete against other foreign manufacturers in the globalization age.

在資訊化與全球化的浪潮之下，政府間的政策趨同（policy convergence）現象，在學術界或是實務界都已有頗多討論。理論上，此議題是比較公共政策的延伸，與政策學習、政策擴散等概念有密不可分的關係；實務上，更是政策過程重要的假定基礎，唯目前學界對於趨同現象的發展仍有許多爭議。本論文主要目的是以政府業務電子化發展為個案，回應資訊化與全球化將提升國家間政策趨同可能性的觀點；並進一步透過個案分析，建構影響政府電子化發展的解釋模型。研究提問首先是政府業務電子化的全球發展，是否產生同型化主義、科技決定論所預測的政策趨同現象？其次是什麼因素影響電子化政府與電子民主參與的發展？為了回答以上研究提問，本論文分析聯合國2003-2005年，以及布朗大學2003-2008年的電子化政府成效調查資料。 研究結果顯示，即使多數文獻認為電子化已成為全球的發展趨勢，並且建構出許多發展階段模型，但資料顯示，全球電子化政府與電子民主參與發展，呈現出「國家間彼此差異擴大，只有部分國家持續往政策理想點移動」的現象。以政策趨同的概念來說，電子化發展成效沒有σ或δ型態的趨同；此外，在發展路徑上，電子化的發展類型沒有一定的規則可循，有些國家先著重線上交易互動，有些先著重電子民主參與，發展路徑多元。此外，透過2003-2005年度的定群資料分析，與2005年資料的分量迴歸分析，包含網路應用程度、全球化程度、人力資本指數、自由程度、相鄰國家發展程度、國民生產毛額..等，都與電子化成效有正向的顯著關係。網路應用程度越高電子化政府發展越好，在專制獨裁型國家的影響效果高於總統制國家；全球化程度越高電子化發展越好，尤其在剛開始發展電子化的國家中。電子化民主參與方面，自由程度是電子化民主參與能否從低階發展到進階的重要因素；網路應用程度與人力資本指數，對高度電子民主參與發展的國家而言是重要的影響因素；相鄰國家的成績越好，發展電子化的動機越強，且影響力量隨著電子化發展成效的上升而加強；最後，經濟條件所產生的影響集中在那些剛開始發展電子化的國家中。在方案的選擇上，影響國家是否優先發展電子民主參與的因素來自於內外在的需求，全球化的程度越高，「電子化政府」就越不可能被忽略，議會制是最不可能優先發展電子民主參與的政體。 本論文基於政策趨同並未發生在電子化個案中的研究發現，主張即使在全球化的架構下，政策趨同的思維有重新界定與分析的必要。在實務上，本論文建議各國政府放棄追求一體適用的全球性架構，停止國際名次的追求，建構以地方為中心、使用者為導向的電子化措施。整體而言，本論文的貢獻為全球化與資訊化環境底下的政策發展理論，提供了新的實證資料與解釋，也對長期以來科技決定論與社會科技主義兩者平衡提供了一個穩固的基礎。 / Both e-government and e-participation have been recognized as worldwide trends. Many studies offer e-government development models that are based on intellectual speculation rather than data from empirical observation. This research argues that both e-government and e-participation are not only incorrectly dominated by technology determinism, but also misuse the global policy convergence assumption. Although the cross-national policy convergence is an established issue in comparative research, its academic popularity has not resulted in a general consensus. Whether societies become more and more alike, implement similar policies, or pursue the same policy goal is still an unanswered question. By analyzing the United Nation's 2003-2005 e-government index and Brown University's 2003-2008 e-government survey data, this paper aims to achieve two goals: the first is to analyze the development path of global e-government and e-participation, and to answer the question whether global e-government and e-participation performance have converged on the ideal policy point; the second is to construct e-government and e-participation performance models for different types of regimes. The findings show that there is no sigma convergence which means the difference of performances among countries is decreasing over time, and there is also no delta convergence which means all counties are pursing the same ideal point. Regarding the development path, only a few counties converge on (abide by) the theoretical speculation. The findings of the second research question show that the competition pressure from the neighboring countries, the degree of globalization, human capital index, freedom index, the percentage of internet users, and GDP all have positive associations with e-government and e-participation performance. It is also interesting to note that there are some important differences noticed in the different stages of the conditional distribution of e-government and e-participation. While the effect of competition pressure is not significant for all countries, the results show that it is significant for countries classified as highly developed. The freedom degree has a positive significant effect on countries that have developed higher e-participation and shows no association with countries that are less developed in the area of e-participation. The competition pressure has a higher effect on a presidential system than a parliamentary system and the degree of globalization produce higher pressure on a parliamentary system than on a presidential system. A key factor for the early development of e-participation is citizen needs, but for the further maintenance of e-participation, this factor must be coupled with the degree of societal freedom. In conclusion, this research argues that both e-government and e-participation development do not have a generally agreed upon global framework. Taiwan should focus on local citizens needs; give up the pursuit of the title of world leader; and rebuild the e- policy vision.

在財政適足的原則下，尋求公平與效率間的平衡點，一直是租稅制度所探討的重點，而針對租稅結構的討論更是焦點所在，可是對於稅務行政組織的檢討卻相對不受重視，惟一國租稅制度主要係由該國租稅結構與稅務行政組織所構成，所以不僅是租稅結構會影響國家整體資源的配置，稅務行政組織的調整亦是。觀察我國稅務機構之形成，諸多興革，每為遷就現實環境需要，暫行從權，欠缺具長期性、整體性與前瞻性之規劃，使得整個組織架構不甚協調。目前各級政府財政狀況日益惡化，行政效率亦履遭詬病，政府再造或是行政組織重整已成各界關注的焦點，因此本文先藉由相關文獻研究歸納採行稅務行政一元化或二元化之優缺點並與實務觀察作比較分析，再利用資料包絡分析法（DEA）從效率面著手，以臺北市稅務稽徵組織（臺北市國稅局與臺北市稅捐稽徵處）為樣本，除可瞭解稅務行政機關之效率表現外，亦可藉由實證數據佐證，重新評估現行稅務行政組織架構之妥適性。本文依據相關文獻研究及實證分析結果作以下結論：一、整體而言，臺北市稅捐稽徵處在總技術效率、純技術效率及規模效率的表現與穩定度，均不若臺北市國稅局，顯示無效率的原因除了資源運用的無效率外，未在最適規模下經營，亦是主要原因。二、就近十年來的變化觀察，2003年以後，臺北市稅捐稽徵處雖然在純技術效率表現上能與臺北市國稅局並駕其驅，但其規模效率之表現卻更形惡化，致總技術效率與臺北市國稅局相較仍有相當差距。三、推論原因，應為2003年後加值型與非加值型營業稅由國稅局收回自徵，地方稅捐稽徵單位雖然在資源使用上已作調適，但為達便民之效，仍維持原先各稽徵所的設置，造成規模不當，致無法在最適規模下從事稽徵工作。四、採行稅務行政一元化體制可收簡政便民、經濟節約、人員運用調度靈活且不影響地方財政自主等優點，佐以稽徵效率之實證數據，檢視我國現行稅務行政二元化的組織體系實有重行評估回復一元化體制之必要性。五、對民眾而言，政府係一體的組織，任何政府再造或組織調整工作，應有更大格局作通盤的考慮，才能真正運用有限資源並提升行政效率。基於提升稅務稽徵效率，避免稅務行政人力與資源配置的浪費，本文建議採取稅務行政一元化之組織體系，將地方稅委由國稅局代徵，地方稅務人力移撥至國稅局，或者整併為內地稅務局，統理內地稅之稽徵，藉由資源重組、整合的方式，讓有限的資源可以獲得更靈活的調度與運用。另為減少阻力，代徵經費可以視地方財政狀況從輕或是免除，以提高地方政府或議會同意的意願、降低合併阻力。

我國政府採購法第85條第3項規定，針對招標申訴審議判斷指明機關違反法令時，廠商得請求償付其準備投標、異議，申訴之必要費用，該請求權係根據「政府採購協定」所定。但由於政府採購法及相關法規均未規定該條項所定之請求權之法律定性為何，以及何謂必要費用等，而本法主管機關亦不做解釋，加上備標費用證明不易，使法院見解只能趨於保守，並產生許多爭議。 目前國內探討本條項規定之文獻數量極少，相關判決亦不多，因此筆者認為，除了從我國學說及實務見解出發之外，本條項既根據政府採購協定而訂定，則其他協定締約國法院對相似案例之見解，應亦可供我國法院參考。因此本文選擇同為政府採購協定締約國，且政府採購金額於世界名列前茅的美國、歐盟，以及英國作為選擇比較研究之對象，並採取實務判決見解分析、文獻研究，以及比較研究之研究方法。 第一章為序論，說明本研究之動機、目的、範圍以及方法。第二、三、四、五章則分別討論我國、美國、歐盟，以及英國之公共採購相關法規，並分析各國司法實務審理參與政府採購之廠商主張採購機關違反採購法規致其未得標，而請求投標、備標及申訴異議等費用，甚至請求其他賠償時，所可能肯認之請求權基礎、應否賠償之判斷標準、應得賠償之範圍，以及得賠償金額之審酌標準，並於各章提出各國較具代表性之具體案例，以了解各判斷標準之實際操作。第六章則參酌各國實務見解及判決，與我國採購法相關法條及實務見解加以分析比較，以提出筆者認為值得參考的審查標準，並提出修法建議，以為本文結論。 筆者於研究後認為，在程序部份，應放寬政府採購法第75條可提起異議申訴之當事人適格認定，並將同法第85條第1項明定為：「審議判斷或法院確定判決指明原採購行為違反法令者，招標機關應另為適法之處置。」而使第3項所稱之「第一項情形」包含司法判決確定時。關於實體部份，筆者認為政府採購法第85條第3項所規定之請求權似乎可定義為行政法上債務關係之締約過失賠償請求權，而建議將此條項修改為：「第一項情形，廠商得向招標機關請求賠償其準備投標、異議及申訴所支出之合理費用。」以釐清此請求權應屬廣義之國家對人民之賠償，並將賠償範圍由「必要」改為「合理」，以免實務見解過度限縮。此外，筆者並認為，此請求權為違反已經存在之債務關係義務而生之責任，與國家賠償法之賠償係不法行為所生之侵權賠償責任性質應屬不同而可能併存。因此，廠商若因機關違法而受有其他損害，並符合國家賠償法所定之要件，似乎亦可循國家賠償法請求賠償。 / In accordance with Article 85.3 of the Government Procurement Act of Taiwan, an unsuccessful tenderer of public procurement is entitled to recover the “necessary” costs he has incurred in his bid/proposal preparation and protest/complaint process if he has challenged the procuring agency’s relevant decision in time and the decision has been declared to be in breach of statutes and regulations by the review authority, the Public Construction Commission. This article is legislated according to the principle laid down by the Government Procurement Agreement that stipulates challenge procedures reviewing procuring agency’s decision shall provide compensation for the loss or damage suffered by the complaining tenderer. However, there have been a lot of disputes concerning the legal status of the basis of action stipulated in this article and the exact extent of the compensable costs since they have never been defined clearly by any statute or explained by the authority. Along with the difficulties in proving the relevancy and “necessity” of the expenses and costs, these disputes have driven the Administrative Court to take a very restrictive view in deciding the recoverable costs which in many cases may not be appropriate remedies for the complaining tenderers. With very limited literature focusing on the disputes arising from this article and a very small number of judgments of such cases in Taiwan, I attempt to explore the opinions expressed not only by Taiwan’s court and scholars but also by the courts of the other countries that are also parties to the GPA and have similar articles in their statutory law in order to offer a comparative perspective that will help resolving the differences concerning the interpretation of this article. Besides Taiwan, I have chosen to examine the judicial review of such cases in the USA, the UK and the EU since their public procurement budgets are on the top list of the world and they are all members of the GPA. The first chapter states the purpose, the extent and the method of this study. The second, third, fourth and fifth chapters respectively discuss the main public procurement regulations and analyze the judicial review standards concerning the basis of actions, the possible remedies and the extent of damages allowed in Taiwan, the USA, the EU and the UK (including the judicial system of England, Wales and the North Ireland and the judicial system of Scotland). In the final chapter, I try to offer a comparative view and to suggest possible changes to the relevant statues and review standards in Taiwan. After completing the research, I suggest that a prospected bidder should also be recognized as an interested party that has standing in making claims against procuring authority for damages in order to ensure judicial review of important procuring decisions. Besides, Article 85.1 of the Government Procurement Act of Taiwan should be revised as “where a review decision or an unappealable court judgment specifies that the procuring entity is in breach of Acts and Regulations, the procuring entity shall proceed with a lawful alternative,” so that the protesting bidder will have the right for damages endowed by Article 85.3 of the same act if the procuring decision in question has been declared in breach of law only by the court but not by the Public Construction Commission. The right for compensation of tender preparation and protest costs stipulated by article 85.3 of the Government Procurement Act should be defined as a right arising from the procuring authority’s liability based on culpa in contrahendo in administrative law. Therefore, this article should be revised as “where the circumstance set forth in paragraph 1 occurs, the supplier may request the procuring entity to reimburse the reasonable expenses incurred by the supplier for the preparation of tender and the filing of protest and complaint.” Besides, just as the liability based on culpa in contrahendo is different from the liability arising from tort and the former does not substitute for the later, an unsuccessful tenderer’s claim for compensation based on Article 85.3 of the Government Procurement Act should not exclude his right in making other claims for other loss or damage according to the State Compensation Law.

「政府開發援助」長期以來在日本對外關係的經營被視為是舉足輕重的政策工具。本研究認為「政府開發援助」在本質上牽涉到國家利益與國際公益的辯論，為了進一步分析日本援外政策在東南亞的實踐，本研究擬將國家利益與國際公益進行類型化分析，並且以「國家利益的在地化」作為研究途徑，觀察日本如何將國家利益發展成國際公益，並且透過國際公益的轉化，結合在地的國家利益，實施對外援助的兩階段過程。 本研究嘗試著將兩階段的過程對應到日本東南亞外交政策的發展脈絡上，發現日本的東南亞政策歷經「信任醞釀期」、「擴大合作期」與「深化協力期」三項主要轉折。從政策發展脈絡中，可以發現日本對於援外政策的理念驅動政策的變遷，不同時期的援外政策代表著不同的國家利益，而國家利益的形塑則來自於不同時期日本對東南亞的認識與關注。 在當前日本東南亞政策的討論中，本研究發現日本所組建的「日本-湄公協力」是一套以對話形塑理念的多邊機制。上述機制突破傳統以雙邊關係為基礎的援助關係，顯示日本逐漸採行區域開發的整體形式，將自身的外交作為與存在感融入區域開發議程中，進而強化日本、湄公區域乃至於東協十國的全方位連結。 本論文認為援助在日本的外交層面、貿易層面以及國家品牌的建構上，扮演至關重要的角色。從次區域的角度來看，跨域援助的實現是強化與東南亞交往的重要政策工具，不僅有助於日本建構區域論述權、持續主導區域開發議程，更能將區域的成長動能轉化為日本國內產業升級、培養高層人際網絡的政治資源。日本在亞洲所樹立的援助模式與轉型，尤其值得臺灣參考。 / Official Development Assistance (ODA) has been an important tool of Japan’s foreign policy. This thesis argues that ODA involves with the debate on national interests and international welfare. For observing the practice of Japan’s foreign aid in Southeast Asia, this research conducts classification analysis. First, national interests and international interests are defined respectively. Second, “localization of national interests” approach is used to observe the process in which national interests are transformed into international interests by integrating local concerns into the original targets. Two phases above correspond into the development of Japan’s Southeast Asia policy, which could be separated into three stages, including “trust-building stage”, “cooperation-enhancing stage” and “cooperation-deepening stage”. These policy variations are motivated by Japan’s concept on ODA, shaped by Japan’s perception towards Southeast Asia. Japan-Mekong Cooperation is a multilateral mechanism to shape shared idea through dialogues. The Japan-Mekong Cooperation suggests Japan’s holistic approach on regional development issues to increase its presence in the region. Furthermore, it could be a basis to strengthen the connections between Japan and ASEAN member states. Japan's ODA plays important roles in its diplomacy, trade and construction of Japan’s national brand. From sub-region perspective, Japan’s aid is also an important policy leverage to strengthen its relations with related states, to establish its discourse power in the region, and to upgrade Japanese domestic industries. Japan’s aid paradigm could be a useful experience for policy makers in Taiwan.

本論文主要目的係探討政府持股與企業避稅間之關係。本文以2005年至2014年台灣公開發行以上公司為樣本，分析政府持股比例、代表政府董監事席次比例對租稅規避的影響，並檢視公股主導企業之避稅程度。 實證結果顯示，政府持股比例對企業避稅無顯著影響，然而，當代表政府的董監事席次比例愈高，企業會減少避稅行為。此外，研究結果亦指出公股主導之企業相對於家族企業，其避稅程度較低。進一步分析公股主導之企業和雙權偏離互動對企業避稅之影響。實證分析發現，當股份盈餘偏離程度愈大，公股主導之企業相對於家族企業，其避稅程度較高，隱含公股主導之企業會透過避稅行為將財富移轉至企業本身；反之，當席次盈餘偏離程度愈大，公股主導之企業相對於家族企業，其避稅程度較低，表示政府掌握董事會席次時，能有效監督企業遵循稅法規定，採用較保守的租稅政策。 / The purpose of this study is to examine the association between government shareholding and tax avoidance. This study uses the data of Taiwan public companies from 2005 to 2014 to analyze whether government shareholding percentage and the ratio of directors held by the government have impact on tax avoidance, and investigate the level of tax avoidance of government-controlled companies. The empirical results reveal that government shareholding does not significantly affect corporate tax avoidance. However, when the ratio of directors held by the government increases, companies would reduce the level of tax avoidance. In addition, the results also indicate that government-controlled companies are less tax avoidance compared with family-controlled companies. This study conducts further analysis on the influence of the interaction of government-controlled companies and the deviation between control rights and cash flow rights on tax avoidance. The results show that the higher the level of the deviation between voting rights and cash flow rights, the higher the level of tax avoidance of government-controlled companies than family-controlled companies. It implies that government-controlled companies might transfer fund to themselves through tax avoidance. On the contrary, when the deviation between the ratio of controlled board seats and cash flow rights increases, the government-controlled companies engage in less tax avoidance than family-controlled companies. It represents that when the board of directors is controlled by the government, it could effectively supervise the company to comply with tax regulations, and the company would adopt conservative tax strategies.

檔案管理之終極目標，是在於將經過專業化管理之檔案提供於使用者應用，以能充分發揮檔案所具有之歷史、真實憑證和資訊價值。在資訊化社會時代，檔案公開、政府資訊開放與個人隱私權的保護已成為現今民主社會的重要共識，然而個人隱私權和檔案公開政策的衝突卻一直是我國檔案開放應用實務的主要問題，而不利於促進國內檔案管理事業及檔案應用服務的推廣。 本研究藉由分析國內外主要檔案典藏機構之檔案開放應用規範，以及透過深度訪談法蒐集檔案管理人員及檔案使用者對於個人隱私保護相關法令、檔案開放應用法令與檔案應用服務之實務或使用經驗，探究我國個人隱私保護法令和政策對於檔案開放應用實務所造成的影響及問題。結果發現，目前個人隱私保護法令使國內檔案實務界對檔案開放應用的標準產生分歧、且對於涉及隱私資訊檔案的開放作法亦相對保守，加上具重要價值之機關檔案並未落實移轉、而仍分散於各機關之中，將使個人隱私保護標準更難以統一，究其根本原因後也呈現出《檔案法》之規定因過於廣泛有待修正的問題。 本研究建議，國內檔案實務需針對個人隱私保護標準建立共識、並以「通則開放」概念提供檔案之開放應用，而未來國內檔案實務界也須逐步改善機關檔案未落實移轉的問題和《檔案法》的修訂，以能符合使用者需求並充分公開具有珍貴價值之檔案資源。 / The goal of the archival management is providing the archival public access for users and to bring full play of archives’ values. Protecting rights of the archival public access, freedom of government information and information privacy are important principles in information society. However, policies of information privacy are severely impeded applications of archival public access in Taiwan, and may turn against the archival management. For this reason, this study analyzes contents of policies of archival public access from main archival institutions all over the world and collects archivists and users experience to find out the influnences of impact between information policies and aechival public access. The search result shows that there are no unified standards for providing private information from main archival institutions in Taiwan. Also, the over conservativeness of archival repositories to provide archives and the non-complete transfers of national archives become main problems. On the other hand, undefinite rules of the〝Archival Management Act〞in Taiwan are the prime reason that caused the problems. According the study, it suggests that the main archival repositories should to be more open and need define standards for providing the archival public access, and the National Archives Administration should promote the effect about transfering the national archivaes. Moreover, the〝Archival Management Act〞also needs to be revised so that policices of archival public access will be more effecient to fit the users’ needs.

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

在當前快速變遷與高度不確定性環境下，政府施政環境日益複雜，面對社會大眾多元化之強烈需求，如何提升政府機關工作績效，同時加強台灣國際競爭力，以滿足社會及民眾的需求，是當前政府的一項重大挑戰。有鑑於國際人力資源管理之研究眾多，但都未能探討國際人力資源管理的所有功能，且對各項功能間之關係亦未探討，同時缺乏有系統的研究，實證研究也不多見。我國中央政府機關依功能、任務不同，分別派有駐外人員，有關政府機關駐外人員人力資源管理制度之文獻及研究並不多。筆者工作上有機會接觸各駐外單位，因此將針對政府機關，探討甄選、教有訓練、激勵等決定因素，對駐外人員海外適應與工作績效之主要作用和交互作用影響，使理論及實務更完備，期利用政府機關人力資源管理制度，以提升駐外人員海外適應與工作績效。 本研究以問卷調查的方式進行，共發出問卷193份，回收175份問卷，回收率為90.67%。透過敘述性統計、因素分析、集群分析、相關分析與迴歸分析等數量方法，以實證資料來分析政府機關駐外人員的甄選、教育訓練與激勵差異性，探討其對駐外人員海外適應的影響，並進一步瞭解與工作績效的關係。本研究結果顯示如下： 一、「符合駐外任務所需工作能力的甄選」與「符合駐外任務所需基本條件的甄選」對「海外適應」並無顯著的正向影響。 二、「符合駐外任務所需工作能力的甄選」與「工作績效」有顯著正相關。 三、「符合駐外任務所需工作面的教育訓練」與「符合駐外任務所需語言面的教育訓練」對「海外適應」皆產生顯著的正向影響。 四、「符合駐外任務所需工作面的教育訓練」與「符合駐外任務所需語言面的教育訓練」對「工作績效」無顯著正相關。 五、「符合駐外任務所需財務性的激勵制度」與「符合駐外任務所需非財務性的激勵制度」對「海外適應」並無顯著正向影響。 六、「符合駐外任務所需財務性的激勵制度」對「工作績效」有顯著正向影響。 七、「符合駐外任務所需工作面的海外適應」對「工作績效」有顯著正向影響。 八、「高度整合駐外人員人力資源管理制度」對「海外適應」及「工作績效」均有顯著正向影響。 管理涵意則為政府機關駐外人員若要有高度工作績效，除了國際人力資源管理制度的考量之外，還需要其他構面如海外適應等加以配合，才能充分發揮實施效益。本研究的發現可提供政府機關在未來擬定駐外人員人力資源管理制度時之策略參考。 / In a fast-changing and highly uncertain environment, the government is facing pluralistic claims of the public. How to promote the work performance of government, enhance the international competitive edge of Taiwan, and cater to the demands of society and the populace are the important challenges for the current government. Although there is much research and literature on international human resource management (IHRM), none of it studies all functions oflHRM the relationships among functions in systematic or experimental research. For the time being, the government's ministries and associations dispatch expatriates respectively by the different functions and missions. But the literature and research do less to study international human resource management system(IHRMS) of the government's expatriates. I have the opportunity to work and contact the other ministries' and associations' expatriates; hence, I will focus on government organization and explore how the decisive factors which are selection, education and training and motivation, impinge on the major function and the interplay of overseas adaptation and work performance of expatriates. By means oflHRMS of the government, thesis will complete the theory and the practice as well as promote overseas adaptation and work performance. The research uses a questionnaire to survey. For the 175 received questionnaires of 193 issued, the received rate is 90.67%, To analyze the differences and explore the influences on overseas adaptation and work performance among selection, education and training and motivation of the government's expatriates, the research uses some quantitative measures such as descriptive statistics, factor, cluster, correlation and regression analyses. The major findings are: (l)Both "work-capability selection of the corresponding overseas mission" and "basic-conditions selection of the corresponding overseas mission" do not have a significant positive influence on "overseas adaptation." (2)"work-capability selection of the corresponding overseas mission" has a significant positive correlation "work performance." (3)"the job education and training of the corresponding overseas mission" and "the language education and training ot ine corresponding overseas mission" have a significant positive influence on "overseas adaptation." (4)"Thejob education and training of the corresponding overseas mission" and "the language education and training of the corresponding overseas mission" do not have a significant positive correlation on "work performance." (5)"The financial motivation system of the corresponding overseas mission" and "the non-financial motivation system of the corresponding overseas mission" do not have a significant positive influence on "overseas adaptation." (6)"The financial motivation system of the corresponding overseas mission" has a significant positive influence on "work performance." (7)"0verseas work adaptation" has a significant positive influence on "work performance." (8)"Highly integrated IHRMS of expatriates" has a significant positive influence on both "overseas adaptation" and "work performance." The managerial meaning is that if the government would like to have high work performance of expatriates, it needs to consider not only IHRMS, but overseas adaptation, etc. The results of the research can provide the government the strategic reference of planning HRMS of expatriates in the future.

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