本研究探討包括土地稅之地方租稅結構，在經濟面的最適條件，並論平均地權的理想、土地利用的經濟效率與公平，能否經由我國現行中央和地方租稅的劃分形態下之土地稅制實現，與土地稅制度之改進等問題。 從人口分派至各地的效率觀點，地方稅制之安排，應使個人不論定居於任何行政區，均可獲得相同的「財政淨效益」。如地方公共財具有敵對性，地租單一稅並不能有效內化移民對地方財政之衝擊。另一方面，此一概念也與國民之財政待遇水平公平的條件一致。從總體之經濟效率與公平角度，地方自主之稅制選擇，至少不應擴大地方間財政淨效益的差異。 本研究試以政治成本最小化的模式，分析我國地方政府對土地稅制之選擇，結果未能顯著解釋台灣省各縣（市）在公告地價與公告現值相對調整幅度差異。同時地方財政自主性不足，地方土地稅努力也與其所獲補助顯著負相關。由於土地政策及國民福利有其全國之一致性，而地方財政有其特殊性，設計地方土地稅制應考慮全國之標準及因地制宜。為消除關於土地增值稅租稅性質及稅收歸屬之爭議，本研究建議雙軌課稅制度。 / This study focuses on the economic optimum conditions of local tax structure which includes land tax.　Such issues as whether the ideal of Equalization of Land Rights and the efficiency and equity of land use could be realized through the land tax system under the current tax assignment between central and local government in Taiwan, and ways of improving land tax are studied as well. From the viewpoint of distributing total population across jurisdictions efficiently, the arrangement of local tax should make one, regardless of which jurisdiction he resides in, receive the same “net fiscal residuum”(NFC).　If local public goods are rival, single local tax to land rent can not effectively internalize the fiscal impact brought by immigrants.　On the other hand, equal NFC is consistent with conditions for the horizontal equity of fiscal treatment to citizens.　With a view to the entire economic efficiency and equity, the tax choices made by local governments at least should not widen differences of NFC between jurisdictions. In this study, the model of minimum political cost has been used to analyze how local governments in Taiwan choose between types of land taxes. But the result of multiple regression could not explain significantly the discrepancy of relative ratio of adjusting rate of Announced Land Price to adjusting rate of Announced Land Current Value between local governments in Taiwan province.　In the meantime, the local fiscal position lacks independence.　Local land tax efforts are significantly negative correlation with the received grants.　Because it’s necessary for the national consistency of land policy and social welfare, plus the particularity of local finance, the national standard and district discrepancy should be taken into consideration in designing local land tax system. In order to eliminate controversies about the characteristics of Land Value Increment Tax and where the tax revenue belongs to, a parallel tax system is suggested.

過去電力事業為了滿足電力用戶之需求，對於新電源之開發不遺餘力。然而由於電力事業近年來在供給面規劃屢遭當地居民抗爭而受阻，因而晚近轉而強調用戶需求面之管理。 本文針對台電公司現行需求面管理之「用戶計劃性減少用電措施」四種方案進行研析。首先設定簡化條件，將四種方案予以模型化，利用經濟剩餘模型，進行邊際分析，探討台電公司提供優惠之折扣比例及電力的價格需求彈性如何參與用戶抑低容量以及消費者剩餘、生產者剩餘分配之效果。分析結果顯示：「計劃性（二）」抑低用戶負載容量最高，且參與用戶之消費者剩餘最多；「計劃性（一）」抑低用戶負載容量最低，且參與用戶之消費者剩餘最少。另一方面，若從電力公司之視角觀之，「計劃性（二）」之生產者剩餘最低，而「計劃性（一）」之生產者剩餘最高。 經濟剩餘模型分析中，由於未能充分考慮供需雙方之潛在成本與效益，因此實務上之解釋能力有其侷限之處。基於上述緣由，本文接著藉由成本效益分析，將方案實施之潛在成本與效益納入考量，分別從參與用戶之角度進行參與者檢定（Participant Cost Test, PCT）以及從電力公司之角度進行公用事業成本檢定（Utility Cost Test, UCT），以檢視不同方案在不同觀點下之績效表現。成本效益分析結果顯示：在PCT檢定下，「計劃性（四）」參與用戶之益本比最高，「計劃性（二）」參與用戶之益本比最低。而在UCT檢定下，「計劃性（一）」電力公司益本比最高，「計劃性（四）」電力公司益本比最低。將成本效益分析與經濟剩餘模型比較後可發現，用戶抑低容量高的方案對於電力公司而言未必最有利。 最後，為進一步探討關鍵變數變動造成不同方案間成本效益值之影響，因此進行敏感度分析。敏感度分析的結果顯示：若電力公司為吸引用戶而提高誘因，增加各方案給予用戶優惠折扣之比例，以參與用戶角度而言，「計劃性（四）」參與者檢定之益本比提高幅度最大；以電力公司角度而言，「計劃性（四）」公用事業成本檢定之益本比降低幅度最大。若電力公司提高參與用戶每次抑低用電負載之時數，以參與用戶角度而言，「計劃性（四）」參與者檢定之益本比降低幅度最大；以電力公司角度而言，「計劃性（四）」之公用事業成本檢定益本比提高幅度最大。 / In order to meet the users’ demand of electricity, the electric power utility spared no effort to develop the new power plant in the past. However, in recent years, the electric power utility have been hampered by local residents on supply-side planning, thus more emphasize is being put on users’ demand-side management（DSM）. This paper aims to analyze four projects of Taipower’s existing demand-side management of “incentive plan for customers’ scheduled load curtailment program”. First, we set several simplified conditions for modeling the projects. By using the economic surplus model and conducting the marginal analysis, the impact from the discount incentive provided by the utility and the elasticity of electricity price demand is explored－on participants’ load capacity reduction and the distribution of consumer surplus and producer surplus. The results of economic surplus model showed "project 2" curtails the maximum load capacity and with the highest consumer surplus; "project 1" curtails the minimum load capacity and with the lowest consumer surplus. On the other hand, in the Taipower's point of view, "project 2" provides with the lowest producer surplus while "project 1" gives the highest producer surplus. In the economic surplus model, since the potential costs and benefit were not fully considered in both supply and demand sides, several limitations exist on this model. Based on the above reasons, we utilize the cost benefit analysis, taking the potential cost and benefit into account and conducting Participant Cost Test（PCT） from the participants’ perspective and Utility Cost Test（UCT）from the utility’s perspective to examine the performance under different 4 DSM projects in different point of view. The results of cost benefit analysis showed that in the PCT test, the "project 4" comes up with the highest benefit cost ratio while "project 2" has the lowest cost benefit ratio. In the UCT test, the "project 1" has the highest cost benefit ratio while "project 4" came with the lowest cost benefit ratio. Comparing the cost benefit analysis with the economic surplus model, we could find that the project with the most load capacity reduction may not be the most favorable project for the utility. Finally, in order to further explore the key variables affecting the cost and benefit value in different projects, we simulated several scenarios for sensitivity analysis. The results of the sensitivity analysis showed that if the utility increases incentives to increase four projects’ ratio of discount for attracting participant, in the participants’ perspective, "project 4" would have the most changed rate of cost benefit ratio（increase）; in the utility's perspective, "project 4" would have the highest adjusted rate of cost benefit ratio（decrease）. If the utility increases the load curtailment duration each time, in the participants’ perspective, "project4" would have the highest adjusted rate of cost benefit ratio（decrease） ; in the utility’s perspective, " project4 " would have the highest adjusted rate of cost benefit ratio（increase）.

本研究是以中國大陸從2005 年到2010年的風力發電之複合材料葉片產業為背景，討論A公司如何從其原來所屬的防腐蝕複合材料行業，跨入一個完全不同應用的風力葉片複合材料行業。於產業進入過程中，有三家迥然不同規模、屬性、企業文化的企業，於過去數年在大陸市場的競爭為研究範疇。 而在這一市場中依其資本來源，可概分為外資、國企與民企三大類，而因著資本來源不同導致其管理團隊與決策模式，有著極大的差異，因此對交易過程的四種成本亦有相當大的認知與評價差異。而這三家競爭廠商於面對不同客戶屬性時，如何依據其個別公司的不同市場地位、公司資源與技術能量，而採行的市場競爭策略。 A公司於競爭初期，利用其既有的品牌知名度、人脈與通路，以降低C2為第一要務，而後利用C2在地優勢與國際原料大廠建立策略聯盟，產生C1的競爭優勢。進一步利用C1優勢降低客戶C3，隨著個案的增加，增強與上游供應鏈的談判力量，再回頭去強化C1的競爭優勢，以本研究所處的市場，所有的競爭最後都還是回到C1的競爭。並對未來的發展提出如何增強各個成本構面的建議，與提升公司淨利的建議。 / The background of this study is based on the wind blade industry of wind turbine from year 2005 till year 2010 in mainland China. We try to analysis how the company A crosses into an entire new industry – wind blade composites from their original anti-corrosion application. And the scope of this study based on these three enterprises with complete different scales, categories and cultures how to compete in mainland China wind blade composites industry in the past 5 years. We may distinguish those customers into three types based on their different capital compose: foreign enterprise, state own company and private company. Due to the different capital compose, it cause quite obvious difference between the business philosophy of the management team and decision model. It also caused huge difference in recognition and evaluation of four kinds of transaction cost. Those three major suppliers how to take different compete strategies when they are facing different customer attributes based on their own corporate market position, company resources and technology. At the very beginning stage, company A leverages its original brand name, connections and channels in composites industry to lower its C2 as first priority. And then company A tries to build the strategic alliances with those global material suppliers to create the compettive advantage of C1. The further step is to reduce customers’ C3 through its C1 advantage. The more customers company A gets, the more bargain power she has with her supplier chain and then she could strengthen her own C1 competitive strength. The most fundamental competition is always backing to C1 competition in wind blade composite section of wind energy industry in China.

本研究針對企業赴海外上市決策面的三個構面進行探討並以台商為例，首先是探討企業赴海外上市前的動機為何，其次是企業如何選擇海外上市的地點，最後探討這些企業赴海外上市後的效益，也就是企業在海外上市的前、中、後三個不同階段所可能遭遇到的問題進行實務的探討，並以多重個案分析與類型比對的方式，以及一些台商上市現況的統計數字，希望以過去文獻中曾探討的議題來加以研究。 由於過去的研究偏重於台灣、香港、中國大陸三地市場，為了將層面擴大，特別從台商目前赴海外投資最最多的前十名的國家當中，挑出較為重要的六個國家，分別是香港、中國大陸、新加坡、美國、越南、泰國，並研究當地的已上市台商的現況，從當地上市台商所屬產業家數最多者，挑出具代表性的公司，進行個案研究及比較分析。 從個案研究發現，企業赴海外上市的動機，結果是“有利於開拓海外市場”及“易招募優秀人才”的營運面動機較多；企業海外上市地點的選擇，多半因為“市場流動性及規模及本益比”及“資金運用限制”；至於企業赴海外上市後的效益，結果是“提高公司聲譽”及“有助於產品銷售”另外，並發現香港及大陸上市後股東財富增加顯著。 最後，建議企業未來在選擇海外上市地點時，應多方面考量及評估，並非單純僅就幾個因素就決定企業海外的上市地點，應從各利害關係人的角度，去仔細思考在何處上市將是對企業最有利的。 / The research discusses three perspectives on the decision of enterprise go listing abroad and takes Taiwan enterprise as an example. Firstly, to study what are the motives of enterprises go listing abroad. Secondly, to research how enterprises choose listing place abroad. Finally, to discuss the benefits of these enterprises after go listing abroad. That is to say, to discuss the practiced issue that enterprise might encounter with the problems in the three different stages which before, in, after they go listing abroad, and analyze by way of pattern match, and the statistics of present status of some listed Taiwan enterprises with multiple cases, hope to research on the subjects has been discussed in the literature in the past. Because similar researches emphasize three stock markets in Taiwan, Hong Kong and Mainland China in the past, in order to expand the scope, especially from the top ten area invested by Taiwan enterprise at present, choosing six comparatively important area, including Hong Kong, Mainland China, Singapore, U.S.A., Vietnam, Thailand, and study the present situation of the already locally listed Taiwan enterprises, find the most ones from the local listed Taiwan enterprise's affiliated industry, choose the representative company, proceed with case study and comparative analysis. Find from case study, the motives of enterprises go listing abroad are " Contribute to exploit the overseas market " and " It is apt to recruit outstanding talents " the operation motives are more; the choices of enterprises’ overseas listing places, mostly because "Liquidity and scale and p/e ratio of stock market" and " Restriction on funding usage " ; and the benefits after listing abroad as for enterprises are " Improve company's reputation " and " Contribute to the product’s selling " In addition, the research shows shareholder's wealth increased apparently after listed in Hong Kong and Mainland China. Finally, the research suggests enterprises while choosing the listing place abroad in the future, it is considered and evaluated that should be in many aspects, not to determine the overseas listing place of enterprises alone simply rely on some factors, should think carefully in where to go listing is the most favorable to enterprise itself in terms of every interested party.

台灣資訊服務業的興起，係源自於企業需要資訊服務以解決重複性作業及複雜的管理面問題，以及過去外商進入台灣市場促成產業的競爭發展。台灣資訊服務業者普遍存在有營運資本小、資源有限、產業鏈分工界線不明確的先天體質問題，又同時面臨內需市場小、進入障礙低、競爭者眾之環境面挑戰，在對外開拓國際市場時，又得面對瞬息萬變的環境競爭因素。 資通訊科技服務係為國家基礎建設，資通訊服務是伴隨著商業應用需求而來。繼電子、資訊及通訊產品發展成為占有台灣高達3成外銷比重之後，政府已將資訊服務業列入重點推動產業，期許能在既有的硬體產業優勢下，結合資訊服務業者於軟體質量的提升，打造台灣核心競爭優勢。尤其是資訊服務產業中占比重最高之系統整合業者，應如何建立核心競爭優勢，推出具競爭力的產品服務，建立與產業客戶的長期合作關係，並確保在利基市場上的交易競爭優勢，以求獲利與永續經營發展，是值得關切的議題。 本論文分析架構係以交易成本理論和策略行銷4C理論為基礎，以A公司個案分析為主軸。透過探討A公司發展歷程中如何建立4C行銷策略優勢，包括如何降低客戶之C1：外顯單位效益成本、C2：資訊搜尋成本、C3：道德危機成本，以及運用C4：專屬陷入成本等，以建立市場行銷優勢，並運用4C優勢，建立良性之4C循環，以求長期經營發展。A公司之行銷策略將可提供類似規模與背景的資訊服務業者參考之用。 研究分析A公司個案後，發現其4C循環策略為，建立C1優勢加強競爭力，藉由與C3優勢強者合作拓展通路以降低C2，在客戶端建立有利的C3和C4，並為符合客戶之C1需求，再強化C1之產品效用，建立更強的C3和C4；但其中最為注重C1，因為C1是競爭力的來源，是構成其他3個C的支撐點。 朝聚焦策略發展，並做好基礎技術研發和國際品質認證等基本功；對產品有明確之STP（Segmentation, Target, Positioning），並掌握市場動向之洞察力（street-smart insight），以對的產品切入對的市場（do it right），形成有利的4C循環，才能夠維持優於同業之表現。並在穩健創新經營原則下，掌握利基市場，因時因地制宜的運用4C行銷策略，才能確保4C競爭優勢。 / The advancement of Taiwan IT services is derived from the business needs for information service to solve duplicate activities and complicate management problems, and also contributed by the industrial competitions from foreign IT service companies’ entering Taiwan market. In Taiwan IT service industry there widely exist endowment problems like small operation capital, limited resources, vague supply chains, etc., and environmental challenges, such as the small domestic market, low industrial barrier, furious competitions, etc., and furthermore, there are changeable competition factors in exploring international markets. ICT services are the fundamental national infrastructure, and are accompanied by business application needs. As we know, electronic, information and communication products account for more than 30% of Taiwan exports. After this, with the expectation to create the core competitive strength for Taiwan, IT service industry is one of the key promotion targets chosen by the government, to combine the current hardware industrial strength with the upgrade of software quality and volume. Especially for system integration services, the majority type of IT service industry, it is always worthy to study how to build up its core competence, launch competitive product services, and establish long-term relationship with customers to ensure transaction strength in the niche market, gain profits and sustain for long. The research is based on the analysis framework of transaction cost theory, and strategic marketing 4C theory. The case study：Company A is the axis. By researching the development of Company A, to find how it can accumulate 4C strength, including how to lower customers’ external cost on utility, cost of information searches, cost of moral hazards, and better use cost of assets specificity to enter positive 4C cycles in the long run. Its marketing strategy can be used as a reference for the similar IT service companies. The finding of Company A’s 4C cycles is that, build up C1 power to strengthen its competitiveness, by alliance with C3 power enabled partners to lower C2, and establish customers positive C3 and C4. In the meantime, in accordance with the customer’s C1 needs to enforce the utility of C1, there is C3 and C4 competitiveness strengthened furthermore. Above all, it is suggested to focus on C1, and be aware that C1 is the source of competitiveness, and the leverage of other 3Cs. Deploy focus strategy, and elaborate the basic techniques of fundamental technology research and international quality assurance, with specific product STP（Segmentation, Target, Positioning）, street-smart insight and do-it-right, will form positive 4C cycles, which can result in better performance in the industry. Under the stable, innovative operation principles, catch niche markets and use strategic marketing 4C deliberately to ensure 4C competitive strength.