與傳統行銷相反，Schmitt（1999）提出的體驗行銷將焦點放在顧客體驗上，提供知覺的、情感的、認知的、行為的以及關係的價值來取代功能價值，不同於商品與服務停留在顧客之外，體驗可以深入到顧客的內在，並將其價值持續的延續，有助於品牌的記憶與區隔。 本研究以好市多（Costco）做為研究案例，透過質化與量化研究探討策略體驗模組SEMs（感官、情感、思考、行動、關聯策略模組）、體驗價值（投資報酬、卓越服務、美感、趣味性價值）、顧客滿意度與顧客忠誠度間之關係，並提出實務的建言。 研究結果發現如下： 一、透過適當的「策略體驗模組」可正向強化不同構面的「體驗價值」。 二、「策略體驗模組」五個構面以及「體驗價值」四個構面皆可正向強化「顧客滿意度」。 三、關聯體驗、情感體驗、行動體驗都可以影響忠誠度，「關聯體驗」訴求品牌社群的意識與凝聚對「顧客忠誠度」影響力最大。 四、體驗價值中僅有「美感價值」無法影響「顧客忠誠度」，剩餘構面中影響力最大則是「趣味性價值」。 五、顧客滿意度可以有效預測顧客忠誠度。 / Different from traditional marketing theory, experiential marketing (Schmitt 1999) focuses on customer experience, offering customer the value of sense, feel, think, act & relate to take place of traditional marketing functional value. Products & services can only touch customers’ outside, but experience can go inside customers’ hearts, and the value of experience will last for a very long time. To use experiential marketing well will help enterprise brand outperform others and memorized by customers. This research uses Costco as the case to study the relationship of SEMs(Sense, Feel, Think, Act & Relate), experiential value(CROI, Service Excellence, Aesthetics, & Playfulness), customer satisfaction, and customer loyalty. Also at the end, this research will offer practical suggestions to Costco. Our findings as following: 1.By choosing right modules of SEMs can positively predict or influence all aspects of experiential value. 2.All five modules of SEMs and four aspects of experiential value can positive predict or influence customer satisfaction. 3.Relate, Feel, & Act modules can positively predict or influence customer loyalty. Relate module appealing to the coherence of brand community is the most important factor to predict customer loyalty. 4.Only Aesthetics can’t positively predict customer loyalty. For the rest, Playfulness is the most important factor to influence customer loyalty. 5.Customer satisfaction can positively predict customer loyalty.

記憶體產業是最10年隨著電腦及通訊產業的發展而快速崛起的產業，但也由於國際及國內各大廠前仆後繼的投資擴產，最近幾年面臨產能過剩及供過於求現象，而2008年遇全球不景氣，消費性電子產品需求疲弱不振，即使減產也難挽頹勢；而在記憶體產業如此惡劣環境下，本研究之個案公司-創見資訊，仍能維持一相對高而穩定之獲利，本研究係透過對其所處產業—記憶體模組/通路商之產業分析、及其歷史性財務報表分析加上相關預測資料，據以作為評價的基礎，評估出創見資訊之真實價值，得到以下研究結論： 一、記憶體應用之產品，因低價電腦 (Netbook) 及固態硬碟 (SSD) 相繼問市，產業前景仍十分樂觀，但其同時存在有同業間彼此產品差異性不大，未來競爭更趨激烈。 二、創見資訊已具備如充沛的營運資金、具一定經濟規模及領先之市占率、高品牌知名度、實質緊密的供應商關係、產品組合差異化、分散的代理商客戶、遍及全球的運籌網路及快速的新產品的開發速度等記憶體模組/通路商應有之關鍵成功因素。 三、創見資訊MVA 與EVA 相關性分析中得知的相關性高達0.80326，由此得知EVA變化對MVA 變化有很大的解釋能力，顯示該公司較無資訊不對稱問題。 四、銷售利潤率的變化造成創見資訊 ROIC下降主因，其主要係受到上游關鍵性原材料供過於求導致價格急速下跌，進而影響終端產品售價下滑幅度；雖然創見資訊過去五的移動平均ROIC 雖超過30%，但移動平均ROS 則逐漸下滑，甚至低於10%，加上移動平均資本週轉率走高，推論近年來逐漸傾向於Commodity Business。 五、創見資訊除因2006年預期Vista效應將帶來業績成長而積極備貨，造成2006 年存貨指標略有惡化外；而毛利指標雖均大於0，係由於近年來無論是上游關鍵原材料IC (約占製造成本80%以上)及產品售價亦大幅下跌之影響，若與同業較，其銷貨毛利指標已明顯優於其他同業；其他二個指標均在0左右，顯示其應收帳款、管銷費用並無不當膨脹，整體盈餘品質尚佳。 六、在經營績效方面，無論是現金週轉天數、營運現金流量與稅後淨利相比方面，創見資訊均呈逐年改善趨勢，而威剛科技則有逐漸惡化現象。 七、本研究發現，即使價格波動幅度劇烈，無論是毛利率或是ROIC表現，創見資訊均明顯優於威剛科技，且在因應關鍵性材料價格波動之能力亦優於威剛科技。 八、在評價分析方面，由銷售導向DCF 法評價出來的每股股東價值區間在64.86元~102.10元之間而盈餘導向DCF 法評價出來的可能股東價值區間為85.40元~115.50元，若與最近12個月平均市價89.95元相較，則兩個方法評價結果，仍具參考價值。 九、根據企業評價分析，在敏感性分析後，本研究發現要提升公司價值之各個價值因子的重要性依序為邊際利潤率＞銷售成長率＞盈餘成長率＞資金成本＞總投資/銷售率，此研究結果可提供公司經營者在排列策略優先順序時的重要參考。

本研究針對工業電腦產業，探索其創新產品服務：快速客製化（半客製化）服務的兩大產品服務模組化系統SOM(System On Module)及接單設計服務DTOS(Design To Order Service)-客製底板CSB的客製化服務之間的關聯影響，及對快速客製化（半客製化）服務的影響及關聯性。本研究以個案訪談法，以研華科技為研究對象；加上部份的問卷調查，為主要的研究方法。 　　本研究歸納分析研究發現如下： 　　【研究發現1】共通性模組的共通性程度會影響快速客製化服務績效 　　【研究發現2】變異性模組的變異性程度會影響快速客製化服務績效 　　【研究發現3】模組的介面標準化程度會影響快速客製化服務績效 　　【研究發現4】設計延遲會影響快速客製化服務績效 　　【研究發現5】最佳資源統治形式會影響快速客製化服務績效 　　【研究發現6】接單後生產機制會影響快速客製化服務績效 　　【研究發現7】共通性模組的共通性程度會影響設計延遲 　　【研究發現8】變異性模組的變異性程度會影響最佳資源統治形式 　　【研究發現9】模組化是接單後生產機制的必備條件 　　研究結果發現：快速客製化服務是結合「快速設計客製化」及「大量客製化」的新興事業模式；並發現模組化及設計延遲理論對快速客製化服務的重大影響。 　　因此本研究建議：廠商應該致力於推動模組化系統SOM的產業標準化，運用延遲理論於接單設計DTOS及接單生產BTO服務，及運用交易成本理論於最佳資源統治形式來提高客製底板CSB快速客製化服務的績效。 / This research focused on studying the new business model for Fast Customization Service which is the combination of Fast Design Customization Service and Mass Customization Service. 　　The research result shows that Fast Customization Service is significantly influenced by “Modularity” and “Design Postponement” . 　　The Author suggests that the IPC makers should endeavor for promoting the industrial standardization of SOM (System On Module) , implementing Postponement theory into DTOS (Design To Order Service) and BTO (Build To Order) , and implementing Transaction-Cost Theory into the best Governance Structure .

台灣最早投入TFT LCD是在1991年。發展早期只有兩家小公司，且受困於日本的技術屏障以及經營規模，一直無法有大格局的突破。直到1998年起，由於經濟開始衰退，日本方才開始陸續釋出TFT LCD相關技術，以授權或技轉方式讓技術開始擴散，此時方有多家台灣廠商開始陸續投入TFT LCD這個行業。 經過多年的努力，政府也漸漸開始重視TFT LCD產業，並且在2003年提出「兩兆雙星」五年國家經濟發展計畫，提供各種資源，全力扶植IC與TFT LCD兩項產業，其中TFT LCD被看好是台灣下一個產值破兆的產業，繼晶元代工之後下一個延續國家科技命脈的蓬勃生機。 從早期多數人連什麼是LCD都沒聽過，迄今八年時間，台灣LCD產業已經蓬勃發展，不僅擁有多家世界級大廠，亦成為全球平面顯示器重鎮。2007年也是台灣TFT LCD面板廠自成立以來最賺錢的一年，台灣整體平面顯示器產值首次超越韓國，整體產值並首度破兆，達到1兆2,849億台幣，其中台灣TFT LCD的產值就佔1兆2,149億台幣，佔全球TFT LCD總產值的44.5%。截至2007年為止，台灣本土TFT LCD上下游產業相關廠商共超過九十家，貢獻台灣GDP超過13%。 本文希望以TFT LCD上游材料行業背光模組為例，進行智慧財產與產業調查之工作，試著審視台灣TFT LCD關鍵零組件「背光模組」主要參與者之專利，藉由連結傳統專利分析與產業分析，從中找到能結合產業事實、專利品質和重要性的研究方法與結果，期能為台灣的背光模組行業，甚至是廣義的TFT LCD零組件行業提出一點意見與貢獻。 / Taiwan first engaged in TFT LCD industry in 1991. Only two small companies involved in the early stage; because of technical barriers established by Japan and insufficient economic scale of operation, there had been no breakthrough. Until 1998, the recession began, so that Japanese began to release the TFT LCD-related technologies by licensing or technology transfer, and resulting in the spread of technology. At this stage there are several Taiwanese manufacturers began to actively engage in TFT LCD industry. After years of efforts, the government has gradually begun to pay attention to TFT LCD industry. In 2003 the government put forward the "Two Trillion, Twin Stars" five-year national economic development plan, said plan provides resources to fully support both IC and TFT LCD industry, wherein TFT LCD is deemed next trillion industry, like Foundry, and may continue the lifeline of national science and technology. In the beginning, most people never heard of LCD. After eight years, Taiwan's LCD industry has flourished, not only has a number of world-class factories, but also has become a global center for flat panel displays. 2007 is also the most profitable year for Taiwan TFT LCD panel makers since their establishment. Taiwan's overall output value of flat panel displays exceed Korea for the first time; the overall revenue is about one trillion 2,849 billion Taiwan dollars, wherein Taiwan's TFT LCD accounted for 1 trillion 2,149 million Taiwan dollars, which also accounts for 44.5% share of the global TFT LCD output value. As of 2007, there are over 90 Taiwan companies related to TFT LCD industries, said companies contribute over 13% of GDP in Taiwan. This author wishes to take TFT LCD backlight industry as an example, performing investigation of intellectual property and industrial work, and try to examine the key patents of key players in the industry. The author looks forward to finding a new way to combine traditional patent analysis and industry analysis method, and make some contribution to the industry.

在當今瞬息萬變的商業市場上，許多大企業開始認知到過去那種集製造、行銷、服務於一身的整體經營方式需要因時制宜，將資源集中於具有競爭優勢的企業活動，發展企業的「核心能力」。結合企業本身的核心能力與其他企業之核心能力可以達到一加一大於二的效果，而委外正是發揮這種功效的策略之一。關於委外議題的討論，學界已將近飽和，產業界的實務操作也相當成熟。本研究希望能經由另一種思維模式，以廣泛應用於軟/硬體產品設計的模組化概念，藉由一家國際知名電腦廠商在台分公司之個人電腦售後服務業務委外的實務經驗，探討售後服務模組化委外的可行性。結果顯示，以模組化的概念將個人電腦售後服務委外可以有效地節省公司成本，使得整個運作與管理更有彈性和效率，為客戶、承包商與個案公司創造三贏的局面，讓異業結盟更有成效，組織能更迅速導入新功能、增加更多創新的售後服務項目，節省人員訓練的時間，並讓售後服務委外活動更加容易。最後建議有興趣的產學界，可以針對以模組化的概念將服務業務委外的議題多加探討，以鞏固模組化委外的實證基礎。 / Many large enterprises have realized that their companies cannot be versatile in all business activities in the rapid changing market nowadays. They need to develop their core business which is difficult for their competitors to mimic, allowing the companies to differentiate themselves. Outsourcing is one of the strategies that, by bringing in the outside specialists, the client company is able to redirect or conserve energy directed at the competencies of a particular business. Various dimensions of outsourcing have been explored and discussed academically, and the organizations have already mastered the practice of outsourcing as well. This present research intended to explore the possibilities of applying the concept of modulization, which is widely used in designing computer hardware/software and other physical products, to personal computer after-sale services outsourcing practice carried out by the Taiwan branch office of a famous global company. After exploring the experience of implementing an after-sale outsourcing practice with modular concept, several benefits were reveled: (1) the cost of an organization could be cut down effectively; (2) the operation and management of an organization could be more flexible; (3) a triple-win situation for the end-users, the client company, and the service providers could be accomplished; (4) the inter-industry alliance would be established more effectively; (5) the organization could import newer function and more creative after-sale activities, and save more time in personnel training; and (6) the outsourcing practice was made easier. To solidify the base of applying the concept of modulization on the service outsourcing, interested corporate managers and academic scholars were suggested to discuss and explore more issues on this matter.

本文比較在印度與中國資訊科技法展中國家所扮演之角色。本文的論點為在與中國的發展比較中，印度缺乏充分的跨部會協調及整合親商策略，導致對資訊科技產業的發展產生了負面的影響。約乏跨部會的協調影響了人力資源的產生、公共建設的法展和研發。整合親商策略的缺乏則影響了國家與社會之間的關係。 本文採用了Sanjaya Lall的模組來分析國家的發展。本文的另一論點為如果印度中央與省政府可以協調其政策，政府可以在資訊科技法展中更有效率。 在比較中國籍印度政府對資訊科技的發展的案例中，我們可以從國家鼓勵外國公司投資資訊科技製造及服務的政策、國家的勞工政策、基礎建設的發展、人力資本的建立與研發經費中了解國家所扮演的不同但重要的角色。本文最後一個論點為中國與印度政府在資訊科技發展所扮演的角色受其不同政治體制所影響。印度的民主政治試圖討好社會的每一份子，無法像中國能夠建立的政府與商業的協力合作，也因此影響了印度的資訊科技法展。 / This dissertation compares the State role in developing information technology in India and China. It argues that the Indian State, compared to the Chinese State, is riddled with poor intra-governmental coordination and poorly integrated pro-business initiatives, which ultimately has affected the overall development of information technology in the country. Poor intra-governmental coordination affects the creation of human capital, infrastructure development and research and development. Poor integration of pro-business initiatives affects the state-society relations in the country. Employing the model developed by Sanjaya Lall to analyze national technological development, this dissertation argues that State efforts in India to develop information technology could be a lot more effective if the governments at the central and provincial levels could better coordinate their activities. A case oriented comparison of Chinese and Indian States’ investment in information technology development, States’ policies for promoting foreign investment in information technology manufacturing and services, State labor policies, infrastructure development, human capital creation and research and development funding provide us with an understanding of important differences in the roles played by the State. This dissertation further argues that the role played by the governments in China and India in developing information technology is influenced by the respective system of governance. The democratic system of governance in India that aims to satisfy every section of the society is unable to create the kind of government-business synergy that the Chinese State is able to create. This has naturally affected the development of information technology in the country.

ERP系統是目前相當熱門的資訊科技，應用的層面很廣，不僅各大企業已經相繼實施，就連中小企業也可以選擇較為精簡的版本導入。而企業實施ERP系統，不可能一次就全部導入實施所有的模組，這樣做不管在費用上或者是在時程上的安排都是不可行的，因此企業常常會先實施某些跟企業核心競爭力有關的模組，而生產模組就常常是企業首次導入的模組之一，因此本研究的重心就是生產模組。 本研究針對企業的實際需求來找出現行ERP系統在生產模組的不足之處以及國內企業實施ERP系統時，在生產策略規劃這方面有那些地方是需要注意的。很多企業都實施了不錯的模組，為何成效卻不好？到底是出現了何種問題？本研究將從策略規劃、IT架構與ERP運作這三個構面來尋找企業實施ERP的關鍵成功因素，希望企業能夠在實施ERP系統時能掌握到這些因素，發揮ERP系統的效能，提昇企業的競爭力。 本研究將關鍵成功因素分成三大構面，是以生產模組為例。研究架構分成策略規劃(這邊所提到的策略規劃偏重於生產策略規劃)、IT架構與ERP運作這三個研究構面，三個構面雖是分開羅列，但是彼此之間卻是密切相關，互相影響。每個構面又有數個關鍵成功因素，這些關鍵成功因素就是本研究所要探討的研究變數。 本研究採用個案研究法，研究對象是一家製帽公司。本研究除了深入訪談個案公司的人員之外，也訪問了協助個案公司建置ERP系統的資訊公司人員。在深入訪談之外，本研究閱讀了ERP實施過程的相關資料文件，並且實地觀察ERP系統生產模組的運作過程，藉以能夠更深入了解個案公司。在個案公司研究完畢之後，對個案公司提出幾點建議，這些建議分成四個部分來說明，並發現幾個可供思考的問題與方向。 本研究經過個案研究之後，初步篩選出九個關鍵因素，經過探討之後將九個因素整合成六個因素，使其更具普遍性，適合更多的製造業公司。另外本研究從企業策略、ERP建置以及IT架構這三個層面來說明企業實施ERP系統需要注意、掌握的幾個重點。企業要設法去掌握關鍵成功因素，去除會導致失敗的原因，如此才能達到成功的目標。最後本研究針對企業實施ERP系統(本研究的重心是在生產模組)的過程提出幾點建議，並且列出幾個後續研究方向。

隨著文化創意產業的興起，傳統的宗教信仰如何結合數位互動科技，以輔助參與者加深對宗教信仰文化的理解與體驗，是數位內容產業值得研究的議題。月下老人是華人傳統信仰中的姻緣之神。本研究因此將針對月老文化內容，設計一多人互動體驗情境，以探究月老文化內容以傳統和數位化的形式呈現，對參與者體驗感受的影響程度。 在設計研究方法上，包括創作概念發想以及互動裝置雛型實作兩部分。首先透過文獻探討，歸納出互動體驗設計原則，接著針對月老文化進行數位化設計與互動體驗流程設計，並以Unity 3D遊戲引擎結合Kinect體感科技與Android系統平台，實作一數位化月老文化互動體驗情境，以兩大體驗主題：數位化月老之參拜體驗與體感互動之繡球牽線等情境，以呈現月老文化創意設計概念。 針對參與者對月老文化內容的理解程度與體驗感受，進行問卷與訪談分析後發現，本研究設計之互動體驗情境能有效提昇參與者對文化內容起源與意義的理解。再以Schmitt 提出之策略體驗模組（Strategic Experiential Modules, SEMs）進行分析，發現此體驗情境皆有助於提昇參與者於感官、情感、思考、行動、關聯體驗的感受程度與認同感，進而創造深刻的互動體驗感受。最後，期望此互動體驗情境的設計過程與雛形的實作經驗，能轉移到同性質的文化體驗情境設計的應用上，並提供建議給後續研究做參考。 / With the advent of the cultural and creative industry, it is worth to investigate the integration of traditional religious culture with the interactive technology to improve the participants' understanding of culture. The Matchmaker, the old man of the moonlight, is the god of marriage and love in Chinese traditional religious culture. In the thesis, the design of a multiplayer interactive experiential environment for the integration of the Matchmaker culture with the interactive technology is investigated and developed to improve the participants’ experience. For the design methodology, the creative concept design is performed and the interactive device prototyping is implemented. We draw out the related interaction design principles and used Unity 3D game engine along with the Kinect somatosensory Technology and Android platform to implement the Matchmaker interactive environment. Two themes of the developed environment are the digital prayer experience of the Matchmaker and the interactive embroidered ball throwing. To evaluation the user experience of the developed environment, the questionnaire analysis and interviews are performed based on the Schmitt’s strategic experiential modules. The result showed that the developed environment can enhance the participants' understanding of the culture of the Matchmaker and improve participants’ perception and recognition towards the experience of sensing, feeling, thinking, acting and relating.

知識管理是現代最重要的課題之一，企業轉型也在許多實務中證明對組織的成長與獲利很有幫助。然而因為轉型而創新的知識要如何管理，又是如何以知識螺旋的方式融入企業，進而幫助企業創新服務營運內容，則較少為人討論。本研究就是以此為研究動機，發展出的論文。藉由發生在Z公司轉型的過程中知識轉移發展的個案故事，來分析與印證企業在「知識管理」，與「企業轉型」兩方面的變化，如何與「知識螺旋」理論，交互影響的演變過程。 為了探討「知識轉換」的個案故事，本論文分別整理多篇「全球化」，與「知識螺旋」兩方面的重要理論文獻，設計出研究架構。本研究將個案公司企業知識的轉換過程，區分為三大階段; 而每一個歷程包含部份「共同化」、「外化」、「結合」與「內化」因子。企業知識管理上的重點之一，便是在於經理人們，如何能夠有效地調和這個「知識變換螺旋」過程，並將組織的策略資源與知識能力，藉由共同化、內化、外化與結合、轉化與學習而提昇。 經由個案資料與理論的分析與比較，主要的研究發現與結論如下：(1).在商業模式的轉型中，導入外部新資源與新知識，可讓其更迅速轉型並找到新策略。Z公司是企業轉型的最佳典範； (2). Z公司重新定位於「科技服務事業」，與轉型為「全球整合型企業」的創新商業模式，讓公司重新站上高峰；(3)個案A公司利用差異化分析，導入Z公司的經驗，建構新的能力，成就自己成為一個「全球整合型企業」。 最後，由個案故事的分析，本研究發現在「知識轉換」的螺旋中，即使是幫別的公司輔導轉型，也會對於因此學習到或是培養的新知識，經過知識的螺旋，再度轉換成企業本身的新核心能力。 關鍵字：知識螺旋、全球化、企業流程優化、委外加工、模組化、全球整合型企業、轉型、共享式服務中心 / Knowledge management is one of the most important topics in recent years. Business transformation has proved to be useful in the growth of the organization and profit. However, only few studies had focused on how to manage the innovative knowledge and how it is merged into a business through knowledge spiral and thereby helping to expand the business opportunities. This research is based on the case study of the knowledge conversion during a business transformation at company Z and analyzed the mutual effect and its relation with the knowledge spiral theory. The research structure is based on the summary of several key literatures on globalization and knowledge spiral to better understand the knowledge conversion cases. This research has divided the business transformation and knowledge conversion process in company Z into three major phases, and each phase is analyzed by four modules of knowledge transformation model, Socialization, Externalization, Combination and Internalization. One of the key points in business knowledge management is how the managers could cope with the knowledge conversion spiral process and improve the strategic resources with knowledge through the processes of socialization, externalization, internalization and combination. This research concludes that a company could introduce new external resources and knowledge during the business transformation in order to speed up the transformation process and craft a new strategy. Also, company Z repositioned itself as a service science company and then transformed with an innovative business model into a globally integrated enterprise to reclaim its glory. Finally, company A utilized gap analysis tool and introduced the transformation experiences by company Z to establish its own new expertise and become a globally integrated enterprise as well. This research also discovers that a company could also obtain new core comptetence through knowledge spiral by servicing other companies. Keywords: The Knowledge Spiral Theory, Globalization, Business Process Re-engineer, Outsource, Component Business Model, Globally Integrated Enterprise, Business Transformation, Shared Service Center

職司審判之法院，其職權係為「認定事實」與「適用法律」。就事實之認定，我國採取「自由心證原則」，亦即事實應如何透過證據證明、推論而得，授權由法官於個案中認定，然該原則中「自由」之意義，係具有其具體之內在內涵與外在限制，並非由法官恣意判斷。過去之實務與學說並未就此為深入之闡釋，迭生審級平行與垂直判決之歧異，及人民對法院判決之非議。從而根本之道，應係完整建構自由心證原則之實質意義，由運用之主體、客體、內在內涵、外在限制及其作用等面向，並提出其運用之模組，具體化此立法者規範之不確定法律概念，使運用該原則之法官，得以有依循及參考之路徑。 而自由心證原則內涵中，最常於訴訟中運用者，即為「間接證明」，因主要事實由直接證據直接證明乃少見之情狀，而由間接證據證明間接事實，進而依間接事實之推理作用，推論主要事實存否之情形，乃訴訟中之常態。然間接證明之內涵中，「間接事實之內容與數量」、「推理作用之內涵」、「間接事實間推理作用所得證明主要事實之射程」，皆係高度個案裁量運用之認定，然現今實務之運作，卻出現審級間運用內容及結果極為歧異之現象，從而應探究其內涵，並嘗試提出運用之模組，供運用之法官思考。 自由心證與間接證明作為具有高度實務操作性格之訴訟法原則，其運用之 良窳，已實際影響具體個案事實認定之問題。為改善及斧正目前實務運作上出現之認定歧異、迭經發回之問題，亟須透過以上之研究，提出訴訟中運用之方式，以及其於事實審間、事實審與法律審間運用之審查、互動關係，使該二抽象原則具有一定法安定性，而有一定運用之軌跡可循。 / The court, to act as trial institute, has its major authority to “determine the fact” as well as “apply the law”. As for the fact-finding, our country adopts “Free Evaluation of Evidence Principle”, which authorizes the judge to determine case by case how the fact is proved and inferred through the evidences. However, the meaning of “Free” in that principle is constructed with concrete inner connotation and outer restriction, and not decided by the willfulness of the judge. In the past, courts and scholars didn’t elaborate that principle in depth, which has given a rise to the discrepant verdicts between different courts and criticisms from the people. Consequently, the fundamental solution is to build the substantial connotation of free evaluation of evidence principle, by means of the observations of its operating subject, object, inner connotation, outer restriction and function as well as its operating model, and to reify this uncertain concept of law regulated by legislator, so as to find a way to follow and refer to by the judge. The most commonly-adopted content of free evaluation of evidence principle is “Indirect Proof ”. Owing to proving the direct fact through direct evidence is rarely seen in lawsuit, the application of proving indirect fact by indirect evidence, and then inferring the existence of direct fact through the inferring function of indirect fact, is much common in each case. Nevertheless, in the meaning of Indirect Proof, the “content and amount of indirect fact”, “content of inferring function” and “scope which the direct fact could be inferred from the direct fact” are determined by large-scale discretion of the judge case by case. As a result of the discretion, the circumstances of divergent operating contents and consequences are emerged. Therefore, the connotation of that principle should be analyzed and the operating models are tried to addressed, hoping to provide for the judge to take into account. “Free Evaluation of Evidence Principle” and “Indirect Proof”, which are conducted as civil procedural principle in a highly individually case-operating nature, substantially influence the fact-finding in specific lawsuit with its odds and ends of operation. In order to improve and correct the discrepant fact-finding and constantly-verdict-reversing problems appearing in the courts at present, it is necessary to bring up the ways to operate the two principles as well as the reviewing and interacting relationships between trial courts and trial court and trial of law, and to establish specific legal certainty, legal steability and operation standards.