媒體面臨多元化、自由競爭的激烈挑戰，往往在ＭＢＡ參與經營（林添貴譯，2000）、市場導向的考量下（蘇鑰機，1997；McManus,1994），媒體會以廣告業績、發行量掛帥，而枉顧了新聞媒介的專業意理，以及媒介應有的社會責任，成為社會爭議的工具，也成為國家整體競爭力提升或沉淪的重要力量。 公開向社會大眾市場發行的各種視聽媒體，因為面臨市場慘烈的競爭壓力，對社會中堅份子普遍要求自律、社會責任的呼籲，回應似並不盡理想，公眾媒體的亂象於是更遭人詬病。 「企業雜誌」是企業文化的表徵，從「企業雜誌」是否可一窺企業在經營追求獲利之外，行有餘力，也會去關心周遭的環境與社會？並對周遭的環境保護、社會正義及人文理想等投入關懷，並盡一份心力？值得企業人及社會大眾重視，更值得傳播工作者關切。 從「企業雜誌」的內容、訴求及編排，是否也可反映出一些企業負責人的經營理念、組織文化與機構特徵？是否可以分析出企業對社會責任履行的標準？而「企業雜誌」有沒有一定的標準模式或典範？應可作為各家企業或傳播人士在投入「企業雜誌」編輯的參考。 本研究期盼經由《大同雜誌》月刊逾廿年的發展歷程，找出脈絡軌跡，找到可以為企業加分及社會加分雙贏的模式，並藉此一研究，喚起有關企業及傳播人士，對此一領域的重視。 / The media confronts intensive challenges from the open market. Under the partnership with MBAs (林添貴譯, 2000) and the consideration of market-driven (蘇鑰機, 1997; McManus,1994), the media puts the main focus on its publicity to increase sale and the circulation but neglects the professional ideology of news media and the social responsibility the media should have. The media has become the tool for controversies in the society and the primary influence on the overall competitiveness of a nation. Because of the intensive pressure of competition in the market, the mass media does not seem to be self-disciplined and socially responsible as the elites are supposed to be in the society. People are also disgusted of the chaos within the public media. Corporate magazines is the representation of the Corporate culture. Do the Corporate magazines show any sign that the business put in effort in caring about the surrounding environment and society besides pursuing benefits? Do they put in effort in environmental protection, social justice and cultural ideals? This is something on which the businessmen and the public should put emphasis and about which the media workers should concern. Do the content, pursuit and layout of the Corporate magazines reflect some of the executive ideals, organizational culture and corporal characteristics? Could we analyze the standard of a business toward performing social responsibility from them? Is there a certain standard format or paradigms for Corporate magazines? All of the above should be able to be a reference for individual business and media workers in editing Corporate magazines. From the twenty-year development of “Tatung monthly”, this study hopes to find the format that can improve both the business and the society. Moreover, this study hopes to bring this field to related business and media workers’ attention.