全球經濟環境變遷與區域性經濟聯盟的影響下，台灣由過去自產外銷產品的模式，轉而將生產線移往區位條件較佳的國家，以因應複雜多變的產業環境。我國出口貿易持續呈現以科技產業的相關產出佔出口主要部份;科技產業乃為高資本且變化快速的產業，對於企業財務穩健運作及健全管理機制受到高階管理者重視。為達到企業營運績效，培養優秀具遠見之財務人員為現代科技產業集團新生目標，卓越之財務長更是企業永續成長的關鍵因素。 依據本研究結果發現，現今財務人員所應具備專業技能除傳統財務與會計技能;在實務上，軟性技能與個人特質更影響個人與組織績效表現差異。廣泛市場與文化知識、策略規劃與組織能力、良善的溝通協調能力和團隊合作、談判技巧、對於緊急情況的應變能力均成為企業任用選派財務人員基準。而在養成、訓練機制上，國內企業人事管理單位提供財務訓練制度所能帶來成效抱持保守態度。原因大致來自於無法快速適時修正訓練項目服膺金融環境，以及擔心佔用工作時間及主觀性印象促成。相較於中小型企業，大型企業集團擁有完整的企業大學與訓練體制;但與國外相同產業企業比較，明顯對於高階財務人員無相關養成機制，企業高階主管更不涉及內部專業人員訓練課程，使得實際訓練成效停滯於某一管理層級。專任財務長只仰賴由其他企業挖角產生，而非由內部培養而成，遠不及國外企業系統化的財務人員養成結構。 綜觀我國科技產業財務人員訓練機制，雖尚不及外國企業相關規範;但可窺見其逐漸建立相關體制。專業財務人員技能論之，其策略參與、維繫投資人關係、募資籌資方式優劣分析等嶄新技術專業，和結合軟性技能、個人特質的多元多樣能力，使得科技產業財務人員脫離舊有財會人員範疇，以整合型財務專業人員目標邁進。我國科技產業對於財務人員訓練，應適當修正相關機制因應市場環境，建立完整一連串的財務人員養成機制，取得企業專有高階專業的財務人員，為企業在多變競爭環境中注入成功因素。 / Impact of the global economic and environmental trends and under the regional economic union's influence, Taiwan’s economic model from produced for sale abroad product in the past, has transferred and moved the production line toward the better position condition countries, in accordance to complicated and diversified industrial environment. Our country export trade continues to present delivers by tech industry related occupies the export main part; the tech industry is the more capital and fast changing industry, and it receives the higher order superintendent regarding the business finance steady operation and the perfect management mechanism. In order to achieve the enterprise business targets, training of outstanding, foresight for the financial professionals is the modern tech industry groups’ newborn goal, remarkable financial officer is the key aspect that the enterprise continues forever to grow. Discovered based on this study that nowadays the professional skills required for financial professionals, without the traditional finance and accountant the skill, in the practice, the soft skill and individual special characteristic will make the difference performance for individual and the organization achievements. The widespread market and the cultural knowledge, the strategy plan and the organizing faculty, good communication coordinated ability and the team cooperation, the negotiations skill, becomes the enterprise regarding emergency case's strain capacity to assign details the financial professional’s datum. But in the fosters, education and training mechanism, the domestic enterprise human resource management department provides the financial training system is hard to be able to bring the good result. The reason comes from approximately in is unable at the right moment to revise the training project fast to obey the financial environment, as well as worried that takes the operating time and the subjective impression facilitates. Compares to the small and medium-sized enterprise, the large enterprise group with has the complete enterprise university and the training system, however, compares with the overseas same industrial enterprise, not is obviously related regarding the higher order financial professionals fosters mechanism, the enterprise higher management staff does not involve the internal specialists training program, causes the practical training result to stagnate at a management level only. Specially appointed financial director, normally admires by take from other enterprises through offering them a higher pay package, but not from the internal raise, the far inferior to overseas enterprise systematization's financial professionals foster system. Finally, Taiwan’s tech industry financial professionals foster mechanism, although was not good as oversea enterprises related standard, but may sneak a peek at it to establish the related system gradually. For the specialized financial professional skills, its strategy participation, maintains the relationship with investors, to solicit the capital fund raising way fit and unfit quality analysis and so on brand-new technical specialty, and combined with soft skill, individual special characteristic's multi-dimensional diverse ability, causes the tech industry financial professionals to be separated from the old finance and accounting personnel category, makes great strides forward by the conformity finance specialists goal. Our country tech industry fosters regarding the financial professional, still should revise the related mechanism suitably in accordance to the market environment, establishes the complete a succession of financial professional foster mechanism to obtains the enterprise appropriation higher order specialized financial professionals, add the successful factor for the enterprise in the changeable environment of competition.

「中小企業」一直以來都是我國商業經濟的根基命脈，這些企業大多是以家族企業的形式經營，因此「父傳子、子傳孫」是相當普遍的接班形態。但發展至今，許多企業主開始面臨膝下無子或子女不願接班的窘境，且隨著產業變遷，中小企業在用人與留才上也遭遇到困境。這些因素都使得台灣的中小企業在近年來發生了嚴重的「接班問題」。 「接班人計劃」(Succession Plans)已逐漸成為企業相當重視的人才議題；正如許多企業在面臨領導人驟逝或因故離職時，因為無法迅速推舉出新任的接班人，進而導致組織動盪甚至影響到企業營運。因此，透過制定接班人計劃，預先培養未來所需的領導者，已成為企業間普遍的做法。 考量到中小企業的獨特性，在發展接班人計劃時無法完全因循大型企業的做法。本文旨在透過探究以下三個問題，試圖發掘中小企業在發展接班人計劃時應注意的重要議題： 1.中小企業接班人計劃發展的結構性困難。 2.中小企業接班人計劃所應具備的內容與特質。 3.中小企業接班人計劃得以成功的關鍵因素。 本文將以個案研究的方式，實際建構一套中小企業的接班人計劃，並將研究結果作一整理與綜合性之討論。 / “Small and medium enterprises” have been foundations of economy in our country for a long time. Most of these enterprises are family-owned, so passing on from generation to generation is a usual type of succession. However, there are some entrepreneurs who don’t have any offspring or finding their coming generation have no willingness to take over the business. It’s a troublesome problem that many small and medium enterprises have no idea about how to pass on the business. “Succession Plans”start to be paid attention by many entrepreneurs in recent years. In the past, many dominant enterprises collapsed in a flash just because of failure in succession when last conductor quitted or passed away. Now, it’s very common for enterprises to formulate a proper succession plan in order to incubate some backup talents for future needs. To consider about the uniqueness of small and medium enterprises, it’s hard to follow up the major industries totally. In this paper, we want to investigate the succession question of small and medium enterprises by dealing with three point: 1. What are the structural difficulties about succession plans in small and medium enterprises? 2. What are the contents and characteristics should be possessed by succession plans in small and medium enterprises? 3. What are the key success factors (KSFs) or key performance indicators (KPIs) for succession plans in small and medium enterprises? In this paper, we’ll have a case study research and try to build a succession plan for case company. The final goal is to make this issue prominent and then find the way to resolve the question.

京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第19954号 / 経博第541号 / 新制||経||279(附属図書館) / 33050 / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 諸富 徹, 教授 久本 憲夫, 教授 宇仁 宏幸 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

在網際網路普及率高居不下的時代裡，知識工作者平日使用網路之時間比例已有逐年升高的趨勢。在這種潮流下，工作場域中知識工作者花費於網路訊息傳播的時間，佔用工作時間之比率驚人，尤以電子郵件為甚。對於使用電子郵件所產生的問題，使用者似乎感到能力不足，而且在面對超載的資訊流通量時，更覺得難以應付。因為個人不佳的電子郵件使用習慣所引發的問題，都會直接或間接衝擊到時間資源的運用以及增加時間的壓力。因此，瞭解如何有效處理電子郵件，對於知識工作者的生產力非常重要。 本研究採用Creswell所提出之三階段混合方法探討研究議題。首先，第一階段採用質性之焦點群體訪談法，瞭解知識工作者典型的電子郵件使用行為。第二階段以大樣本的調查研究，探討知識工作者的人格主動性如何經由電子郵件管理行為影響其電子郵件使用時間控制感及工作時間控制感，並以社會認知理論及目標設定理論之整合觀點探討。第三階段以實地實驗的方式，在實際組織場域中進行員工電子郵件管理教育訓練，以觀察是否能產生訓練遷移之效果，亦即提升受訓者之電子郵件自我效能、電子郵件時間管理行為及電子郵件使用時間控制感。 第一階段焦點群體訪談的重要結論包括：1)使用者被電子郵件支配著，但他們往往毫無知覺；2)日常工作使用上，電子郵件的弱點卻變成其強項；3)具有資訊系統背景的使用者，不必然會使用電子郵件工具的複雜功能；4)電子郵件被認為是平面媒體，而非即時互動媒體；5)電子郵件在工作場合，已經大幅度地取代面對面溝通；6)電子郵件使用者習慣性地使用副本轉寄功能，但並非出於真正的需要；7)使用者並不常將工作或個人電子郵件分開處理；8)使用者非常珍惜學習電子郵件功能的機會，但機會並非輕鬆即能獲得。有關以上相關結論及看法間之對照情況也在本文中提及。另外，本階段也歸納出有效率使用電子郵件之方法，並據以發展下一階段調查研究法之問卷。 第二階段經由251位知識工作者之分析結果顯示，人格主動性透過電子郵件時間管理行為及電子郵件自我效能，可以推測電子郵件使用時間控制感及工作時間控制感。此外，電子郵件自我效能較高者，其電子郵件時間管理行為的評量分數也較高。 第三階段實地實驗共涵蓋280位受測者，其中實驗組有175位，控制組有105位。ANCOVA分析之結果顯示，相較於控制組，實驗組之受測者經過教育訓練後展現較高的電子郵件自我效能及較佳的電子郵件時間控制感，但是受測者於訓練後並未投入更多心力於電子郵件時間管理行為。此外，接受此電子郵件訓練課程一個月後，平均每一位受訓者節省約17%之電子郵件使用時間。 / At the high widespread rate of the Internet era, the time spent on the Internet among knowledge workers has gradually increased. Because of this trend, these people have spent an alarming proportion of their work time on message communications tools, such as emails. Problems arising from e-mail management make users helpless particularly when they have to deal with information overload. Problems caused by inefficient e-mail use would directly/ indirectly affect the time resource, inevitably increasing time pressure to the workers. Therefore, it is essential for knowledge workers to understand how to use e-mail efficiently to heighten their productivity. This study adopted Creswell’s three-phases mixed methods to investigate our research issues. First, this study investigates the e-mail usage behavior of knowledge workers through an in-depth literature review and a focus group discussion. Then, a sample survey method, along with a social cognitive theory and a goal setting theory, was adopted to investigate how personality affects perceived control of time in the context of e-mail handling. The third phase includes a quasi-experimental field study carried out in an organizational setting to examine the effects of an e-mail management training program on e-mail self-efficacy, e-mail-specific time management behavior, and time control over e-mail use. The important findings in phase one include : 1) people are ruled by e-mail, but they think otherwise; 2) in daily usage, many weaknesses of e-mail are turned into strengths; 3) an information system background does not necessarily lead to sophistication in using e-mail tools; 4) e-mail is regarded as a print medium rather than an interactive medium; 5) e-mail to a large extent replaces face-to-face communication in the workplace; 6) e-mail users use the carbon copy and forwarding features habitually and not out of necessity; 7) users do not usually handle work-related and personal e-mail messages separately; and 8) users seek opportunities to learn about e-mail functionality out of convenience, but these are not attained with ease. A contrast between these findings and conventional wisdom concludes this study. In addition, we also conclude efficient e-mail usage approaches in this phase and develop the questionnaire for the next stage. Based on data collected from 251 knowledge workers in second phase, the results show that personality predicts perceived control of time in e-mail handling and work through both e-mail-specific time management behavior and e-mail self-efficacy. In addition, higher e-mail self-efficacy leads to improved e-mail-specific time management behavior. The field experiment in third phase includes 280 subjects, with 175 subjects in the experimental group, and 105 subjects in the control group, the ANCOVA results show that, after the training, the subjects exhibited greater e-mail self-efficacy and better time control over e-mail use but not paid more attention to e-mail-specific time management behavior According to the study reported here, this employee training program leads to a perceived time saving of about 17%.

教育與國家發展習習相關，而公共行政教育更是關係著國家整體施政品質，甚至與民主政治是否能健全發展，密不可分。如何藉由公共行政教育意義與實質內涵作進一步的探討，並建立公共行政教育機制，增進政府施政效能、鞏固民主、厚實國力，似乎是一個相當值得探討的課題。 本論文首先將對公共行政教育的意涵作進一步的探究，其次從理論與實踐，及教育訓練等層次，對現存我國政府的公共行政教育作進一步的分析，再來從易經思考、課程設計、學習型組織、網上學習，使得我們能從改變公務人員的心智模式開始、教育訓練課程的安排、乃至學習型組織與網上學習系統的建構，使得公共行政教育的理念與理想性能夠得到落實。

廠商人才培訓的探討，不論在國內外皆已成為組織研究、人力資源管理、商管等領域中極重要的研究議題之一。許多研究皆已指出台灣屬於後進學習型的國家，透過代工，不同產業在1980年代都進入全球商品鏈生產分工的半邊陲位置。然而，過去有關台灣或者經濟發展中國家如何技術學習的文獻中，很少深入討論技術接收國的廠商透過怎樣的人才培訓制度將技術深化到組織。本研究認為，員工技術學習的能力必須奠基在組織人才培訓制度的安排與制度環境的集體促進過程，一旦缺乏關照廠商人才培訓經驗的特性，將無法完整掌握臺灣企業組織技術學習的獨特性。本研究認為，要掌握台灣廠商人才培育經驗的特性，必須發展出台灣本土經驗的分析架構，而非不加反省地按照西方的觀點或者既有經濟學式的理性效率觀點進行解釋。奠基在深度訪問41家廠商，與其他相關人資協會、政府官員、教育訓練機構人員，總共72人的田野訪問資料，以及問卷調查122家廠商人才培育的經驗，試圖開展出屬於臺灣廠商人才培訓經驗的解釋框架，以掌握影響台灣後進學習廠商的人才培訓態度的制度機制以及理由邏輯。本研究發現，後進學習廠商的人才培訓經驗，必須更細緻地依照廠商在全球商品鏈的結構分工之生產技術立基(OEM/ODM)進行劃分，此相對應出的兩類「後進追趕學習」與「後進追趕創新」的組織人才培訓邏輯，可以適切地解釋台灣製造業廠商人才訓練的經驗。 / As far as firms’ training is concerned, it’s become a rather significant topic in both at home and abroad academic fields, such as organizational sociology, human resources management, and general business administration. Many studies have pointed out that Taiwan could be categorized as a “latecomer’s learning type” of country; as Taiwan’s OEMs (Original Equipment Manufacturers),starting in the 1980s, were joined into the global commodity chains and supply chains, and have earned semi-peripheral positions in the global division of production. However, so far, little is known about how technique-receiving countries like Taiwan pass techniques and skills into the organizational groups of people through the company’s training system. Besides that, employee skill learning heavily depends on the organizational training arrangement and instituted operational process; hence, if there is no consideration for companies’ training practices, Taiwan’s enterprise characteristics won’t be understood completely and a full picture of Taiwan’s business environment will continue to be unclear. Given a lack of related researches and references, this study emphasizes that to create a local analytical framework is more important than in light of theoretical points of view developed in Western societies or the existing efficiency viewpoint of economics-based rational interpretations. In order to explore further how manufacturing companies train their staff members and employees, this study will adopt both an in-depth interview method and questionnaires. Based on interviews with human resource managers at 41 companies, officers as well as leaders who are in charge of human resource associations and training institutes, the survey sample includes 72 interviewees. In addition, the study comprises accumulated training experiences from 122 companies as well. This research intends to not only develop an interpretative framework for Taiwan enterprises’ training experiences, but also seek out the influential mechanisms that may affect companies’ attitudes toward training. The main finding of this study needs to be emphasized is that Taiwan has a dual track of institutional logic for training; training practices that follow a level of technical foundation (which include OEMs and ODMs, Original Design Manufacturers) deeply embedded in the global commodity chain. And these OEM/ODM enterprises have developed two different training types, namely “latecomer’s pursuit of learning” and “latecomer’s pursuit of innovation”. These dual institutional logics for training could help to explain Taiwan manufacturers’ experiences appropriately.