本論文凡六章，約陸萬伍仟字。 第一章：緒論。闡述世說新語時代背景，作者劉義慶生平事略與世說新語對於研究人 物品鑒之價值。 第二章：人物品鑒之淵源與發展。分為三節。闡述人物品鑒之歷史背景，漢以前與漢 末魏晉之世人物品鑒。 第三章：世說新語人物品鑒態度與標準。分為兩節。闡述世說新語所載之人物品鑒態 度與標準。 第四章：世說新語人物品鑒之格式。分為兩節。闡述世說新語所載人物品鑒之格式。 第五章：世說新語人物品鑒論。分為兩節。世說新語所載之各類、各期、各地之人物 論與人物品鑒方法論。 第六章：結論。

責任會計是近代企業分權經管下的一種管理工具，但制度本身並不能替代管理，必須 透過人員的有效執行，且責任會計是以人為中心，因只有人才能授予權力、追究責任 。企業必須以授權與分權為前題，透過員工的接受與參與、目標一致與激勵等行為因 素的配合，才能發揮責任會計制度的功效。因此，本論文係針對責任會計制度的設計 與實施方面有關的行為因素，作進一步的探討；共壹冊、六萬字左右，分六章十八節 ；分別就行為科學與責任會計之關係、制度設計、績效標準設定、控制、及績效評估 等方面，作次級資料的研究與分析。玆就論文大綱簡介於后： 第一章 行為科學與責任會計之科技整合 第二章 行為科學與責任會計之制度設計 第三章 行為科學與責任會計之績效標準設定 第四章 行為科學與責任會計之控制 第五章 行為科學與責任會計之績效評估 第六章 結論與建議

本論文名為「行政效率測量標準與方法之研究」，除緒言外，共分七章。全文約十二萬字。 在「緒言」中，略述個人研究本文的動機與意旨，以及研究的重點與範圍。第一章「行政效率的概念」，首先闡述行政效率的性質、意義、辨正等。次論行政效率測量的意義，目的及其所遭遇的困難期澄清行政效率的基本概念，以利行政效率測量標準與方法的探討。第二章「行政效率測量標準」，就行政效率的性質，分成三個層次予以討論; 其一為機械性效率，凡行政機關工作屬於機械性者，適用機械性效率測量標準。筆者從各種角度提出七項測量標準，以供參考。其二為組織性效率，凡行政機關組織、人員、管理及運作情況的效率均屬之，適用組織性效率測量標準。筆者亦提出七項測量標準討論。其三為社會性效率，著重行政活動對社會所具的功能與價值等，適用社會性效率的測量標準。筆者提出討論的測量標準有三項。第三章為「行政效率測量方法」，採用統計分析方法與數理公式，論述行政效率測量的方法與技術。其中有的屬於理論性探討，有的則為現行測量辦法，筆者就此些辦法加以論列分析，並舉述實例，俾明其應用。第四章「我國行政效率測量的實施」，略論人事行政局與台北市政府的實施情形，並檢討其利弊，提出建議事項，以供參考改進。第五章「行政效率的測量人員」，鑒於「徒法不足以自行」，「為政在人」，故本章敘述如何遴任及訓練行政效率測量人員。期以人員的優點彌補制度的闕漏。第六章為「我國行政效率測量的展望」，闡明我國目前行政效率測量制度未臻完善，應從速謀求研究改進，加強實施工作簡化，計劃評核術與目標管理等新近管理技術，擬訂妥善的測量標準與方法。最後一章「結論」，綜合全文的研究心得提出報告，強調檢討現行制度缺點，力求改進，健全存政效率測量制度，增進行政效率，實現行政革新。本文研究方式，主要為理論性探討，並佐以若干實例，以求理論與實際相配合，研究範圍包括行政機關的組織、制度、人員及運作等，以求普遍討論效率測量標準與方法。筆者會去信美國當代名行政學者西蒙(Herbert A. Simon)教授，請教有關行政效率測量問題。西蒙教授謙虛表示，最近十幾年來，他的研究工作很少觸及行政效率、測量標準與方法。其主要觀點幾乎已盡括於「行政學士」(Public Adiministration 1956)一書中。但他指出美國這方面的研究趨向於「成本利益分析」(Cost-Benefit Analysis) 。西蒙教授並贈送筆者一書，名為「經由系統分析增進政府效率」(Efficiency in Government through Systems Analysis. by Roland N. Mckean, 1958) 其內容主要敘述利用成本利益分析以抉擇行政活動計劃，但與效率測量亦具有相當密切的關係，故本文會約略論及。

XBRL是一種以XML為基礎所發展出來的一種語言，用來規範網路財務資訊揭露而產生的資料交換標準，同時也是提升財務資訊透明化的推手。XBRL使資訊可以更快速地流通，改善資訊處理的速度。 本論文的研究目的，在於透過XBRL之應用，來建立公司營利事業所得稅申報書之各個項目的分類標準，並設計一套以XBRL為基礎之營利事業所得稅申報系統。就營利事業而言，XBRL可以協助企業稅務部門取得資料，讓營利事業所得稅申報上所需的部份資料，可以直接從總帳資料庫轉入產生，讓企業在稅務資料處理上可以減少作業成本，降低人為錯誤的可能性，減少重覆手動輸入資料，讓報稅工作更為快速、有效率，透過網路傳輸報稅檔案，節省了報稅人在報稅期間必須親自稅捐稽徵機關排隊等待報稅的時間。就稅捐稽徵機關而言，所有的企業按同一套XBRL標準來報稅，可簡化稅務處理工作，更者，可將取得之資料進行分析，找出異常並加以審查，且若未來XBRL能順利推廣，營利事業之總帳系統與申報營業稅之資料均以XBRL編製而成，則因為所有檔案型態一致，稅捐稽徵機關在進行調帳查閱時，可以大大減少查核的人力及成本，可以增加查核的效率。 本論文將建立起一套符合中華民國稅法與相關法令規定之營利事業所得稅之XBRL 分類標準，並利用該分類標準之架構，設計出一套能符合現行法令規定且以XBRL為基礎之營利事業所得稅申報之程式軟體。本論文會將虛擬資料輸入已建好之程式，來進行實際展示如何產生以XBRL為格式之營利事業所得稅申報電子檔，以作為未來企業運用時之參考。另外，針對國稅局方面，本論文亦設計一驗證程式，讓國稅局能夠對所收到之營利事業所得稅申報檔進行資料正確性之檢查及驗證。 / XBRL is an XML-based, royalty-free, and open standard, used to stipulate the data exchange standard in the Internet. XBRL can substantially help improve the transparency of financial information, and communicate the information chain more fluently, and expedite the data processing. The objective of this thesis is to establish the XBRL taxonomy for the returns of Business Income Tax in Taiwan, and to design the XBRL-based application software for filing the Business Income Tax returns. By establishing the XBRL taxonomy, it can help the tax department to retrieve tax return data from corporations more efficiently. Since the data for filing tax returns can also be retrieved directly from the general ledger database, the benefits of promoting the XBRL-based tax return filing system would include saving operation costs, reducing the possibility of errors, avoiding re-keying data, and filing tax returns faster and more efficiently. For the National Tax Administration, the XBRL-based filing system can simplify the paper work on processing tax returns. Further, National Tax Administration can utilize the program to directly analyze the electronic tax data, diagnosing the abcdrmal financial relationships, and devise more efficient audit program. In the future, if the data of corporations’ general ledger and business tax are all prepared in XBRL, National Tax Administration can directly trace from tax return data to firms’ financial statements and thus increase the efficiency and effectiveness of tax audit. To facilitate building the XBRL-based tax return filing system, this thesis establishes a set of XBRL taxonomy for Business Income Tax return in Taiwan, and use the taxonomy to design a XBRL-based application software for Business Income Tax returns. This thesis also demonstrates the application of this software using virtual financial data to generate the XBRL-format Business Income Tax return data. Further, this study also designs a software that can be used by National Tax Administration to verify the tax return data received from corporate taxpayers.

MP3與P2P的出現，打破過去唱片業者壟斷市場及通路的遊戲規則。面對網路盜版的猖獗，不只全球主要的音樂唱片公司，嘗試從法律面及技術面去尋求解決之道，對於未來的發展方向，許多廠商及也都在努力思考，如何經由科技應用、創新經營模式以搶得市場之先機。 自蘋果電腦力邀五大唱片商合作、率先揭櫫數位音樂大旗以來，其以線上音樂商店結合iTunes軟體及iPod數位音樂播放器的經營模式，可能就是管理、法律、科技相互配合，共同捍衛智財權的最佳範例。 本論文由音樂播放軟體系統競爭的角度切入，針對線上音樂廠商，面臨系統產品的標準競爭、網路外部性、產品相容性、互補性資產等議題，所採取的各項策略進行全面性探討，其中包括平台標準的建立與選擇、系統採開放或封閉模式、廠商最適垂直整合度等決策。 本研究除了從智慧財產管理、資訊產品特性、系統平台面看線上音樂產業之發展，也探討數位版權技術的應用、經營模式的改變、法律規範的嚇阻，如何克服網路盜版音樂猖獗的問題，更試圖整理目前線上音樂業者之經營模式、蘋果電腦領先之道以供後續廠商參考，並提出新的經營模式、網路經營觀念等促進線上音樂蓬勃發展之建議。

2001年9月4日HP（惠普電腦）的執行長Carly Fiorina宣佈將以250億美元價格收購Compaq（康柏電腦），這樁購併案不但金額上是電腦業過去最大的一筆交易的兩倍，而且也是惠普公司六十三年歷史中最重要的一樁買賣。HP和Compaq合併後，將成為全世界第二大及名符其實的「日不落」電腦公司。合併後，這兩家公司過去四季以來的營收總合為874億美元，僅次於IBM。 本研究係以惠普台灣分公司ESG（企業系統事業群）中，其中一項產品「工業標準伺服器」事業部為個案的研究。探討惠普及康柏兩家公司合併前後，此產品事業部的公司組織及營運策略。藉由探討策略的三構面：(1)營運範疇(2)核心資源(3)關係網路，以及運用策略九說中「四競技場」的分析架構：(1)價值與效率的競技場(2)結構與能耐的競技場(3)體系與實力的競技場(4)同形與異質的競技場。了解合併前後三家公司在經營此事業的不同處，並對關連性問題提出建議。 期望本研究三點主要研究目的，對於同質性企業合併時，可以提供有意義參考的價值： 一．從策略三構面：(1)營運範疇(2)核心資源(3)關係網路，剖析合併前 後三個案公司。 二．從四個競技場：(1)價值與效率的競技場(2)結構與能耐的競技場(3)體系與實力的競技場(4)同形與異質的競技場的分析，了解合併前後三個案公司的競爭優勢。 三．惠普台灣分公司在工業標準伺服器事業，合併後的營運績效是否達到合併綜效的目標。 藉由本研究的結論，對於想進行同質性企業購併的企業經營者，可以找到更有意義的啟發。乃至於利用更短的學習曲線，創造合併後的獲利契機。 / The Graduate Institute of Business Administration National ChengChi University The Study of organization and business strategies of Industry Standard Server in Hewlett Packard Taiwan before and after the merger of Hewlett Packard and Compaq Computer On September 4th, 2001, Carly Fiorina, CEO of Hewlett Packard announced the merger of Hewlett Packard and Compaq Computer at USD25 billion dollars. This amount was in fact twice as much as the biggest merger that had ever happened in IT industry, and moreover, it is the most important decision that has been made in HP’s 63-year history. After the merger, Hewlett Packard has become the worldwide number two computer company, an empire where the sun never sets. The annual revenue of new Hewlett Packard totals 87.4 billion dollars, only second to IBM. This research is to pick the product “Industry Standard Server” that belongs to the business unit of Enterprise Solution Group in Hewlett Packard Taiwan to do the case study. The theories I will be using are: 1) the three dimensions of business strategy: a) business scope; b) core resources; and c) relationship network and 2) the four competitive strategies: a) value and effectiveness; b) position and strength; c) group and core competence; d) industry and differentiation Through the change of the organization and its business strategy before and after the merger, I will come up how the three companies – Hewlett Packard, Compaq and the New Hewlett Packard have their own business strategies and will also provide suggestions to related questions. By the end of this research, I hope some points can be made and provided to companies that are planning to have their horizontal integration. I will do so by observing and analyzing from the following three aspects: 1) To analyze the three companies by the three dimensions of business strategy 2) To analyze competition advantages of the three companies, before and after the merger. 3) To analyze how Industry Standard Server Business Unit in Hewlett Packard Taiwan achieves Synergy through the merger of the two companies Finally, the intention of this research is to help and to provide advise to those companies that are planning to have their horizontal integration, and hopefully through this research, a shorten learning curve will benefit them and through such integration, synergy will be seen.

摘要 在投資風險的考量下，合併財務報表能提供投資者完整的企業資訊。而合併財務報表的編製，並未隨著資訊科技的發展，仍多仰賴人工編製。可延伸企業報導語言（XBRL）的興起，提供企業一個揭露財務資訊的標準化規範，XBRL規範標準第二版利用可延伸連結語言（XLink）與可延伸路徑語言（XPath），進行科目元素間關連與處理規則的定義，更加了提升XBRL財務報導的彈性，並更利於延伸之應用。 本研究即根據XBRL規範標準第二版，利用XBRL合併財務報表分類標準套件之建立，進行XBRL合併財務報表的自動化編製，並提供XBRL合併財務報表，提升XBRL財務報導之資訊內涵。 本研究首先根據我國財務會計準則公報第七號「合併財務報表」之購買法處理規定，轉化編製準則為「標準等式」以利分類標準之建立與程式之撰寫。根據「標準等式」，進行資訊分類後，本研究依序建立「合併報表編製資訊分類標準架構」與「XBRL合併財務報表分類標準套件」。前者之目的在提供企業進行內部會計資訊的對應(Mapping)，並將合併報表編製所需之所有資訊，轉換為XBRL格式，以利合併報表自動化編製之進行。而「XBRL合併財務報表分類標準套件」則是利用XBRL連結庫與規則庫的規範，進行合併報表編製準則的描述，以利系統之開發。在完成分類標準的建立之後，本研究以一合併報表編製範例，並利用JAVA程式語言，實作合併報表範例編製系統，以驗證本研究建立之分類標準之可行性。 根據本研究實作範例系統之結果，不僅可以自動化編製XBRL合併財務報表，本研究利用XBRL規則庫進行編製準則之描述，亦提昇合併報表編製系統處理邏輯的正確性與維護便利性。此外，本研究擴充了XBRL之應用範圍，而不限於傳統之財務資訊分析，相關之會計領域問題，皆可利用本研究所建立之架構進行應用。 / Abstract Under the consideration of risk, consolidated reports provide a whole picture of a business entity. As the information age comes, consolidate reports are still prepared by hand. Extensible Business Reporting Language (XBRL) provides a standard format for business to disclose their financial information. The specification version 2.0 of XBRL, in which XML Linking Language (XLink) and XML Path Language (XPath) were adopted to define the relationships and processing rules of XBRL elements, increases the flexibility of XBRL reporting and provides an advantage to the development of XBRL application. This study, on the basis of specification version 2.0, focuses on the computerized preparation of consolidated financial reports by building up the “XBRL Consolidated Reports Taxonomy Package.” In addition to general XBRL-based financial information, business is also capable to disclose XBRL-based consolidated reports with this taxonomy package. Firstly, This study converts the accounting standards of purchase method defined by ROC statement of financial accounting standard no.7: “Consolidated Financial Reports” to several “Standard Formula” in order to build the taxonomies and implement the prototype system. After classifying the information of the standard formulae, this study creates the “Consolidated Reports Preparation Information Taxonomy Framework”, which provides a basis for business to map their internal chart of accounts. As the information mapping was done, business transfers all information (needed by preparation) to XBRL documents. After creating the framework, “XBRL Consolidated Financial Reports Taxonomy Package” was built up. According to the “XBRL Link Base” and “XBRL Rule Base”, this taxonomy package addresses the accounting standard of consolidated reports in the form of XBRL (XML) document. At last, this study gives a consolidating example and implements a prototype system by JAVA to verify the feasibility of the taxonomies created in this study. Based on the implementation of the prototype system, it is not only capable to prepare XBRL consolidated reports automatically but enhances the accuracy of the processing logic and the convenience to maintain the system in compliance with XBRL rule base. Moreover, this study extends the application area of XBRL, which focused on traditional financial information analysis. The structure of this study will be suitable for other accounting issues.

本研究主要在探討大型企業的資訊安全案例。在二十一世紀的今天，資訊系統及電腦資產對組織的成功更加重要，所以務必防止它們遭受遺失、竄改或毀滅的風險。資訊安全是保護資料、資訊遭受意外或有意的誤用的一種過程，不論是被組織內或組織外的人，包括員工、外包的顧問或網路上的駭客。資訊安全是組織中很策略的一環，不光是也不應是資訊部門一己的責任。 依據Datamonitor的估計，美國企業一年在資訊安全漏洞上至少損失美金一百五十億元。根據電腦安全學院（Computer Security Institute, CSI）及聯邦調查局（Federal Bureau of Intelligence, FBI）2004年的問卷調查顯示百分之四十九的企業曾發生個人電腦失竊的案例。依據IronPort的估計，一年前每年約有三百億封垃圾郵件，現在則激增至五百五十億封垃圾郵件。時至今日，對於資訊安全的主要威脅不是來自於組織外的駭客、病毒或蠕蟲，而是組織內的個人。不論組織內的個人是有意或無意地違反資訊安全的政策和規定，其後果可能相當嚴重，小至組織形象受損、業務損失，大至官司纏身或巨額罰款。 根據紐約時報2006年的報導：臺灣的高科技公司佔有全球半導體晶圓專工產業百分之七十的市佔率，百分之四十的半導體封裝市場，百分之五十的半導體測試市場，百分之八十的電腦主機板市場，百分之七十二的筆記本電腦代工市場，百分之六十八的LCD螢幕市場。我們如何繼續保持在全球市場上的領先地位？我們仍然得繼續在研究發展、生產製造及全球運籌上加碼投資。然而，在全球經濟之下，如何透過執行一套安全的、全球的及穩定的資訊網路及基礎架構以提供客戶更好的服務更是必要的。 對每一位資訊長或資安長而言，資訊安全永遠是他最關心的前三大議題之一。資訊安全當然是說比做容易，正確導入與永續執行才是根本。花錢購買資訊安全設備是相對簡單的。知道要保護什麼，如何保護以及要控制什麼就沒有那麼簡單了。在真實的商業世界裡，基於家醜不外揚，鮮有公司願意分享或公佈它資訊安全上的弱點及缺點。本論文的主要目的有二：一是研究業界最新的資訊安全標準及資訊安全供應商的看法，例如： 1. 國際標準組織（International Standard Organization, ISO）17799。 2. 英國標準組織（British Standard Institute, BS）7799。 3. 國際商業機器股份有限公司（International Business Machines, IBM）的資訊安全計劃。 4. 惠普股份有限公司（HP）及Information Security System公司的資訊安全稽核機制。 5. 微軟股份有限公司（Microsoft）。 二是提供一些真實的成功案例以提供給其他有興趣的組織作為參考。從結論發現，我們可藉由改善核心業務流程，去建造新的資訊安全系統，去運營一個可長治久安的實體與虛擬的環境，並強化公司的知識管理及傳承 / In the twenty-first century, information system and computing assets are more critical to organization’s success, and as a result, must be protected from loss, modification or destruction. Information security is the process of protecting data / information from accidental or intentional misuse by person inside or outside of an organization, including employee, consultants, and hackers. Information security is a strategic part of an organization, not just the issue of Management Information System, MIS, or Information Technology, IT, department. According to “Datamonitor”, US$ 15 billion, at least, cost of information security breaches to United States businesses in one year. From the survey of Computer Security Institute, CSI, and Federal Bureau of Intelligence, FBI, in 2004, 49% of companies experienced notebook Personal Computer theft. According to IronPort, there are 55 billion spam e-mail per year right now, compared with 30 billion spam e-mail yearly. Today, the largest threat to information security is not the typical hacker, virus or worm, but the corporate insider. Whether insiders violate data security policies in advertently or with maliciously, the result can expose the company to public embarrassment, lost business, costly lawsuit, and regulatory fines. Taiwanese high-technology companies have 70% market share of worldwide semiconductor foundry business, 40% share of semiconductor package segment, 50% share of semiconductor testing, 80% of computer motherboard, 72% share of notebook PC, 68% of LCD monitor --- New York Times, 2006. How can we keep maintaining the leading positions around the globe? To invest in R&D, manufacturing, and global logistics is key. However, how to implement a secure, global and reliable IT network and infrastructure to server customers better is a must under current global economy. To every Chief Information Officer, CIO, or Chief Security Officer, CSO, Information security is always one of the top 3 to-do list. Information security is easy to talk about. But, implementations and executions are where talk must turn into action. Purchasing security device is easy. Knowing how and what to protect ad what controls to put in place is a bit more difficult. In the real commercial world, no one or company would like to share or release its weakness to the public. The objective of this thesis is to study most updated information security industry standard and information security suppliers’ view, like: 1. International Standard Organization, ISO, 17799. 2. British Standard Institute’s BS 7799. 3. IBM’s Information Security Program, ISP. 4. HP & Information Security Systems’ Information Security Audit Mechanism, ISAM. 5. Microsoft Also to provide a real successful case / framework for other companies to ensure a consistent, enterprise-wide information security focus is maintained across organization boundaries. In conclusion, this information security study proposes to transfer core business process, to build information security new applications, to run a scalable, available, secure environment, and to leverage firms’ knowledge and information.

本論文採用民國六十七年至九十一年人力資源調查五月份的資料，建構人力資源調查合併資料檔案，根據相異指數、以及Tam（2001b）的標準化女性比例，進行職業層次、產業層次、工作層次性別隔離的程度和樣貌的趨勢分析，並以三維立體圖形方法呈現結果。研究結果顯示，職業層次的性別隔離近乎整合且標準化女性比例的百分比座落在60％至70％之職業有逐漸增多的趨勢、產業層次的性別隔離也呈現整合而中性職業增加的趨勢、至於工作層次性別隔離程度則逐漸下降且也呈現出整合的趨勢變化，而工作層次性別隔離程度高過職業層次性別隔離程度。另採用民國六十九年與七十九年台閩地區戶口及住宅普查資料完整母體資料所建構的工作層次資料，以檢驗使用人力運用調查的樣本資料得出之工作層次資料的結果，證明後者的分析具有效度。而採用普查資料進行探究也發現，無論是在更細緻的職業層次（三分位職業代碼）和工作層次（三分位職業代碼與二分位行業代碼的工作代碼組合）、或者是在與人力資源調查相同的職業層次（二分位職業代碼）和工作層次（二分位職業代碼與二分位行業代碼的工作代碼組合）的分析層次下，採用相異指數和標準化女性比例的結果皆是性別隔離程度下降、也呈現出整合的趨勢變化，工作層次性別隔離程度也高過職業層次性別隔離程度，然其僅提供十年間的資訊，實為可惜之處。 / This study uses data from 1978-2002 Manpower Utilization Survey (MUS) for analyzing, ultimately, job-level sex segregation in Taiwanese workplace. Taking into account the limitation of large amount of small-N job cells due to the relatively smaller sample sizes, the method of mid-point of interval estimation and 5-year aggregation is applied with its strength of consecutive data series: pooling data across 1978 to 1982 as estimation for year 1980, and so on, to construct 5-year aggregated MUS data. To view the job-level sex segregation pattern, job-level datasets are established by the “combination of occupation and industry codes”, from which there are units of analysis, job cells. And discarding small-N reliable sampled jobs in MUS is essential to avoid biased results for they contain extreme sex composition after comparing with those from population data of 1980 and 1990 Taiwanese Censuses. Findings indicate that the degree of occupational, industrial, and job-level sex segregation is somewhat increasing by Duncan and Duncan’s Dissimilarity Index, by which it is unable to measure the exact segregation degree because of its margin-dependent trait. However, by using Tam’s margin-free index: Standardized Percent Women, findings indicate that: (1) for occupational-level sex segregation, there is a trend of integration, and those occupations with 60%- 70% SPWOM shows a slight increase; (2) for industrial sex segregation, the trend almost remain the same, just that gender-neutral industries increase a bit, especially in recent years; (3) as for the degree of job-level sex segregation, it is declining, and there is a long-term trend of integration in Taiwanese workplace over the past 25 years. Therefore, job-level analysis does show what the past occupational and industrial analysis cannot present. And the findings from MUS are robust, based on the contrast analysis from population data of 1980 and 1990 Taiwanese Censuses; in addition, research outcomes from Census data also show integrated pattern in occupational and job-level sex segregation in that decade.

本研究之目的主要在探討國民中小學校長評鑑系統的建構及有關研究。所採用的研究方法包括：文獻分析、問卷調查與訪談法。在文獻分析方面：分別就校長評鑑系統建構的基本理念、可能的探究取向與模式、英美兩國與國內國中小校長評鑑系統的發展情形、校長評鑑系統的後設評鑑標準與可能存在的問題等加以探討。在實證研究方面：以自編調查工具，對各縣市教育行政人員、國中小校長、主任、教師、家長與教育學者，就規劃實施國中小校長評鑑系統的三階段歷程要素、後設評鑑標準與可能存在的問題等，進行問卷調查與訪談。綜合本研究的結論發現：國中小校長評鑑系統的建構有其重要性，落實校長評鑑可協助校長提升辦學效能。而校長評鑑系統建構的理論與實務已日趨完善，在規劃過程中可參考不同的探究取向與英美兩國的實務經驗，讓校長評鑑系統的規劃能更為完備。此外，「教育評鑑標準聯合委員會」所發展的「教育人員評鑑標準」，不僅可用來協助規劃設計國中小校長評鑑系統，亦可以之進行現有校長評鑑系統的後設評鑑，妥當的應用可確保校長評鑑系統符合正當性（prophey）、效益性（utility）、可行性 （feasibility）與正確性（accuracy）標準。完整的國中小校長評鑑系統可分成三個階段，各階段均有應遵循的原則。做好規劃設計階段的工作是成功的第一步；資料蒐集階段應能正確而完整的蒐集資訊並遵循評鑑倫理；評鑑結果與處理階段，亦應配合評鑑目的，務實的做好各項後續工作，並作必要的決定。而評鑑歷程中務必遵守正當程序與保密原則，妥善保管資料並規範查閱程序，以保障受評校長的權益。最後本研究依上述研究結論，分別針對教育行政機關、國中小校長及其他利害關係人，綜合提出規劃實施國中小校長評鑑系統的建議。 關鍵字：校長評鑑、評鑑系統、評鑑模式、後設評鑑、評鑑標準 / The aim of this study is mainly to investigate the construction of the principal evaluation system of elementary and junior high schools and its related issues. The research methods included document analysis, questionnaires and interviews. The analysis of documents covered the basic concepts of the construction of principal evaluation systems, possible research approaches and models, the development of school principal evaluation in Taiwan as well as in the United States and Britain, meta-evaluation standards, and potential problems. A field study was conducted to explore the factors of the three phases of the design and implementation of a principal evaluation system, the meta-evaluation standards, and potential problems. It has employed questionnaire surveys and interviews to gather information from local government education administrators, school principals, deans, teachers, parents, and education academics. It has been found that the construction of school principal evaluation systems is more important than ever, and it could help raising school effectiveness. The construction of principal evaluation systems has been maturing in both theory and practice. Consulting different theoretical approaches and the practice of the United States and Britain makes the planning of principal evaluation systems comprehensive. Furthermore, the Personnel Evaluation Standards, developed by the Joint Committee on Standards for Education Evaluation in the United States, not only can serve as criteria for designing systems for school principal evaluation, they can be used to meta-evaluate ongoing principal evaluation systems as well. Applied appropriately, they should ensure that the standards of propriety, utility, feasibility, and accuracy are maintained in the principal evaluation system. A comprehensive system for school principal evaluation consists of three phases and each has its own rules to follow. The first phase is to plan and design it deliberately. Information should be gathered accurately and completely in the phase while the evaluation ethics is abided by. The consequent works should be taken care of in line with the purpose of the evaluation in the third phase of the processing of evaluation results. Necessary decisions should be made accordingly. Due process and confidentiality should be observed when implementing the evaluation. There should be an appropriate set of rules governing procedures of access to evaluation reports and data to protect the rights of the principals evaluated. According to the conclusions above, this research has offered some propositions regarding the planning and implementation of school principal evaluation systems. These propositions are aimed at education administrations, school principals, and other stakeholders. Keywords: principal evaluation, principal appraisal, evaluation system, evaluation model, meta-evaluation, evaluation standard,