本研究從家族治理、機構投資人持股、董事會組成、董事會效能之角度探討公司治理機制對企業績效與董監薪酬之影響。家族治理方面，家族持股愈多，企業績效愈好，但家族參與經營程度愈高，企業績效卻愈差；而家族治理下，董監薪酬水準、薪酬績效連結性均較低。機構投資者方面，本國金融機構持股愈高，企業績效愈高。董事會組成方面，董事長兼總經理下，企業績效較差、董監薪酬績效連結性較低，而執行董事、獨立董監席次比例愈高，企業績效、董監薪酬績效連結性均愈高；董事長兼總經理下及執行董事席次比例愈高時，董監薪酬水準愈低，而獨立董監席次比例愈高，董監薪酬水準愈高。董事會效能方面，正常營運下之企業，董事會開會次數愈多、出席率愈高，企業績效均提升；董事會出席率愈高，董監薪酬水準、薪酬績效連結性均愈高。 / The study uses family governance, institutional ownership, board structure, and board activities to empirically investigate the influence of corporate governance on firm performance and board compensation. Empirical result shows that the firm performance is higher when family ownership, institutional ownership, executive directors, independent board members, and board activities increase, and that the firm performance is lower when family involvement increase and when chairman and CEO is the same person. In addition, the board compensation is higher when independent board members and board activities increase, and the board compensation are lower when family governance, institutional ownership, executive directors increase and when chairman and CEO is the same person. Moreover, the pay-performance sensitivity is higher when institutional ownership, executive directors, independent board members, and board activities increase, and the pay-performance sensitivity is lower when family governance increase and when chairman and CEO is the same person.

本文以1996年至2007年間台灣銀行業為研究對象，同時考量民營化、購併與加入金控等三類公司治理事件改變對經營績效的影響，並在靜態及動態指標外，另外考慮選取指標，以進一步了解從事公司治理改變的理由，並對過去衡量經營績效的計量模型加以改善。本研究發現選取進行民營化及加入金控的銀行，其經營績效皆顯著高於其他銀行，而銀行從事購併可能是為了提升經營績效及加強競爭力。此外，銀行績效在民營化後較民營化前差，雖然整體績效確有提升，但提升的原因並非民營化所造成；而銀行加入金控後不只無法提升效率，且似乎失去加入金控前所享有的優勢。而「不具穩健性」的檢定結果發現當迴歸模型未同時考慮不同公司治理效果及指標時，檢定結果將有明顯差異。 / Using data from Taiwan banking industry in the period of 1996 to 2007, this study jointly analyze the effects of privatization, merger and joining financial holding companies (FHCs) on the performance of Taiwan banking industry. In addition to static and dynamic indicators, it also considers the selection indicator in order to understand the reason banks involve in corporate governance changes. Emphasis is placed on the importance of including indicators of all the relevant governance effects in the same model, and the “nonrobustness” checks which purposely exclude some indictors also support this statement. The results show that those undergoing privatization or joining FHCs had particularly better performance beforehand, and those undergoing mergers had poorer performance beforehand. In addition, the performances of banks deteriorate following privatization and following banks joining FHCs. It is possible that banks undergoing privatization or joining FHCs have other strategic or regulatory concerns than improving performances.

自去年金融海嘯爆發，許多公司雖然經營績效不佳，其管理階層卻坐領高薪，經過媒體的大幅報導，使社會大眾開始關注企業肥貓與黃金降落傘之現象。針對上述不合理的現象，投資大眾期能藉由公司所揭露的訊息，瞭解其經營績效與經理人薪酬之間是否具有合理的關係，並進行必要之監督。此外，股東行動主義逐漸抬頭，投資大眾可利用企業所揭露之資訊判斷公司大小情事，其中包括是否存在著公司經營不善，董監事卻溢領高薪的情況。另一方面，坐領高薪之管理階層為避免引起眾怒，可能會減少資訊之數量及降低資訊之品質，以減低其領取不合理之酬勞而引發社會譁然之機率。因此，本研究之目的在於探討公司董監酬勞與資訊揭露透明度之關聯性，並藉由實證資料驗證我國企業是否存在著此種規避資訊揭露之現象。 本研究實證結果顯示，董監事為了確保其本身之利益，而維持高額之董監酬勞時，可能增加董監事與管理階層合謀之機會，而共同隱藏不利之訊息，降低其資訊揭露透明度。此外，董監酬勞占公司淨利之比例增加時，董監事個人利益與公司營運成敗的關係愈密切，而影響董監事之獨立性。換言之，董監酬勞占淨利比較高之公司較會隱藏對其不利之訊息，使得該公司資訊揭露透明度降低。再者，公司董監酬勞異常高於同業平均值時，會促使董監事隱藏與董監酬勞相關之資訊，減少其資訊揭露之數量與品質，而降低其資訊揭露透明度。 / Since the global financial tsunami broke out in 2008, many corporations have performed poorly, but their top management still receives high compensations. Through the reports in news media, people become more concerned with the unreasonable phenomenon of corporate “Fat Cat” and “Golden Parachute”. Investors are paying more attention to determine whether there is a reasonable relationship between corporate performance and directors’ compensations and to perform necessary monitoring. On the other hand, directors who receive high salaries may reduce the quantity and quality of information disclosed to avoid public scrutiny and criticism. Therefore, the purpose of this study is to investigate the relationship between directors’ compensations and corporate information transparency. The empirical results show that for the directors and supervisors to maintain their high compensation, they may collude with the management in hiding negative information and reducing corporate information transparency. In addition, when directors’ compensations were abnormally higher than the industry average, they had a tendency to hide the compensation information or reduce the quantity and quality of information disclosed. Consequently, these corporations had lower information transparency.

為因應金融風暴所造成的金融資產巨大評價損失，國際會計準則委員會於2008年10月13日發布有關金融資產重分類的修正條文，我國財務會計準則委員會因而亦於2008年10月17日隨之修訂第34號準則，並發布金融資產重分類之新規定。然而公司管理當局是否利用對金融資產重分類而進行盈餘管理，可能隨著公司治理良窳而有不同，是一個有待實證之問題。 本研究旨是探討根據修訂之會計準則而重分類金融資產的財務報表資訊，是否仍具價值攸關性或只是淪為盈餘操縱的手段。首先，本研究探討公司管理當局是否於97年度第3季追溯對金融資產重分類。其次，本研究分析追溯重分類財務報表資訊之價值攸關性及其相對變化。 實證結果如下： （1）當公司績效愈好或愈差時，公司管理當局較不傾向對金融資產進行重分類以操縱盈餘。 （2）當公司董事會相對較獨立時，公司管理當局較不傾向對金融資產進行重分類。 （3）採用重分類之財務報表仍具價值攸關性。 關鍵字：重分類、盈餘管理、公司治理、價值攸關性 / To respond to the financial crisis that caused huge losses of financial assets to companies, the IASB announced, on October 13, 2008, amendments to IAS 39 and IFRS 7 “Reclassification of Financial Assets”. As a result, Taiwan’s FASB also announced, on October 17, 2008, amendments to its SFAS No.34. It is therefore an empirical question whether or not firms in Taiwan managed earnings by retroactively reclassifying financial assets on financial statements, that likely depends on the soundness of corporate governance. This research aims to examine the value relevance of financial statements information after the retroactive reclassification of financial assets based on the revised SFAS No. 34. Firstly, this research investigates whether or not listed firms in Taiwan retroactively adopted SFAS No. 34. Secondly, this research examines the value relevance of their reclassified financial statements and the association with corporate governance. The empirical results are as follows. Firstly, the better or worse a firm performed, the less it would be willing to retroactively adopt the revised SFAS No. 34. Secondly, the more independent its board of directors, the less it would be willing to to retroactively adopt the revised SFAS No. 34. Finally, the reclassified financial statements were still value relevant. Keywords: Reclassification, Earnings management, Value relevance, Corporate governance.

本研究以中國大陸2001至2007年於上海證券交易所之上市企業共98家，包括於2003年率先參與XBRL申報計畫之企業共49家，以及其他未採用XBRL申報財報之49家企業作為對照組進行實證分析，以探討中國大陸率先以XBRL格式申報財務資訊的企業群組，相較於非以XBRL格式申報之企業群組，是否企業對於採用XBRL之決策中會受到自身公司治理因素構成與表現影響，使率先採用之企業與非率先採用企業之公司治理因素有顯著之差異，並進一步探究各公司治理構面與採用XBRL之關連性。本研究於整理相關文獻後，根據國內外文獻之公司治理因素之評等架構，並將公司治理因素之變數分為董監事組成、股權結構、管理型態、與大股東介入股市等四個構面。 本研究之實證結果顯示，董監事組成、股權結構、管理型態與大股東介入股市構面皆對公司治理有整體或部份顯著的影響。以個別因素觀之，則發現監事規模、最大股東持股比、次大股東持股比、董事長與總經理是否兼任與大股東股權質押比具有顯著相關，代表監事規模越高，最大股東及次大股東持股比例越低，董事長與總經理兼任情形較高，或者股權質押比越低時，會增加企業率先採用XBRL申報財務資訊之可能性。 / This paper examines whether early and filers of financial information in XBRL format demonstrate superior corporate governance relative to their non-adopting peers. The corporate governance was composed of the composition of director and supervisor, ownership structure, administration style and pledge. Data of 98 listing companies from Shanghai Stock Exchange in China and nine corporate factors are used in our logistic regression model. The empirical analysis implies that board member structure, ownership structure, administration style and pledge -related factors have significant association with the adoption of XBRL in China.

本文探討俄羅斯的社會福利改革過程。透過說明俄羅斯社會福利制度改革模式的選擇，解釋影響改革的因素，具體描述了蘇聯解體以來的俄羅斯福利制度改革過程，特別是普丁政府的改革策略。討論主題為俄羅斯的福利制度改革模式為何？影響俄羅斯福利制度改革的因素有哪些？何以普丁政府得以克服阻礙推動福利制度改革？ 本文套用Esping-Andersen的分類法來分析俄羅斯的福利模式，發現俄羅斯福利制度轉型採用自由模式作為改革方法。至於普丁政府何以克服困難進行福利制度改革，本文從經濟、政治和國家治理三個角度分析之，發現國家治理能力的改善是普丁政府得以推動福利改革的重要原因。 / This study aims at exploring the process of social welfare reform in Russia. To fulfill this goal, the author describes the pattern and factors of reform during the Post-Soviet era with a specific focus on the Putin government's policy. The main subjects of the study are the pattern of reform, the factors contributing to reform, and the Putin government’s reform strategy. By applying Esping-Anderson’s classification of welfare reform to Russia, the author finds that the Russian government has taken a liberal approach to reform. The thesis analyzes Putin government's reform policy from three perspectives, economy, politics, and state governance, and concludes that the improvement of state governance plays the main role in advancing Russian social welfare reform.

本研究主要以文化治理切入分析影展，並以台北電影節作為研究個案。台北電影節與政府的緊密關係則為本研究選擇文化治理之因。本研究先梳影展與文化治理的概念，並回溯台北電影節十八年來的歷史，最後透過田野研究與深度訪談聚焦於影展工作者。 影展研究的特殊來自其場域的高度複雜性，從多重行動者，到與產業的關係。同時影展高度受限於時空條件，例如：舉辦時間、地點、台北電影節在全球電影產業分工下的角色。全台唯一針對台灣電影設立的台北電影獎也成了其特殊之處，受惠於此的同時也深受其牽制。 台北電影節的設立與大方向訂定與政府／文化局的政策緊密扣連。然而在人事浮動和台灣政治環境下，除了「以文化作為治理方法」，也產生「文化成為被治理對象」的現象。台北電影節有過半經費來自台北市文化局，行政體系上又隸屬財團法人台北市文化基金會，必須遵守嚴格的公文、核銷請款流程。 然而卻與影展工作者特質相互矛盾，影展工作者多半愛好自由、對工作有相當執著等，也因此更容易對繁瑣行政體系產生反彈，同時影展工作常見的短聘制度更是不利公文體系的運作和經驗傳承。原以方便管理、防弊為出發的行政流程，卻吻合Foucault 談論的治理性，治理並不特定指涉國家機器，而是由不同論述推砌。除了由外向內，更同時進行主體化，成為由內向外的規訓。 / This study aims to analyze film festival through the concept of cultural governance. Due to the perceived close relationship between Taipei Film Festival and Taipei government, this festival has been chosen as the case study. It will begin by exploring the concepts of “film festival” and “cultural governance”, and the history of Taipei Film Festival and will focus on the workers through field study as well as in-depth interview. The field of film festival is highly complex. Its diversity of actors, close relationship with film industry, limited time and space, and the global situation concerning film industry all play parts in the performance of a film festival. Taipei Film Awards, a competition specialising in Taiwanese films, also makes Taipei Film Festival more confined in its creativity while brining it much resources. The close relationship Taipei Film Festival has with Department of Cultural Affairs, Taipei City Government makes its cultural aspect gets oppressed with endless administrative procedures to follow in order to gain financial and administrative support. Culture, in this case, has turned into a tool of administration; while on the other hand is ruled over by political decisions as well. The strict administrative procedures pose strong contrast to the nature of film festival workers as they often develop a system on their own to deal with the tons of work that befall on them. They therefore tend to oppose onerous oversight. On the other hand, the short-term contracts, which are common in film festival, also keeps the system from working fluidly. Administration is now coherence with what Foucault called “governance”. Instead only refer to government, governance is about different discourses. Governance is a process of subjectification, not only from to inside, also become the discipline which works from inside to outside.

面對全球氣候急遽變遷的挑戰下，各國政府對於環境治理議題高度的重視與 關切。在1992年京都議定書制定後，國家透過彼此的規範制約，期望可減少二 氧化碳的排放與環境的破壞。然而，正式權威途徑的執行，對於經濟發展與環境 永續的趨避衝突，卻不見預期效益。爾後，森林認證概念倡議後，希冀以市場途 徑作為國際規範，進入各國的創新管道。而第一個透過非政府組織建立的FSC體系，在2001年經由WWF進入中國大陸推展認證項目。只是，西方的運作思維與原則框架，在中國大陸終究遭遇到體制與管理上的困境。2008年後，中國大陸政府除了主導國家體系CFCC外，也與PEFC在2014年正式達成互認的成果。本研究試圖從政策改變前與後，以兩個階段分析行動者協力合作的情況，網 絡互動與體系採用的擴散情況。 研究結果分為兩個部分，首先就問卷統計數據來看協力與體系採用的相關性。對於FSC而言，治理與規範性是行動者選擇採用與否的重要因素。也就是行動者選擇FSC是因為重視認證資源的獲取、非正式關係的信任度與公開透明的正式溝通管道。而對於PEFC而言，治理因素同樣重要，而受到行動者支持的是相互性因數。傘型認證體制的特性，共同分享資訊、資源，使得政策場域中的行動者支持 PEFC。然而，對於CFCC而言並沒有太大的差異性。而在協力與網絡互動的分析上，自主性成為影響的因數。代表政策場域中的行動者，重視管理協調與主導政策制定討論的過程。 第二，對於擴散因數與體系採用的相關檢定。對FSC而言，社會化是重要 的關鍵。政策制定行動者考慮的是體系鄰近性、市場偏好、企業喜好與國際組織 的支持。而採用CFCC的行動者，同樣認為社會化重要。表示，利益方瞭解這是一個市場遊戲，而CFCC得到PEFC的互認後，對國家體系保持肯定態度。然而，競爭因素與採用CFCC也具有顯著性。表示行動者瞭解在中國大陸，政府透過管制帶來的競爭情勢，因此選擇了CFCC體系。 第三，就社會網絡分析數據分析，來看組織協力與體系採用關係。以程度中 心性來看，在資源與專業知識面向，皆是從國際組織轉向政府部門。在影響力層 面，國際組織甚至在第二階段便消失。而正式途徑的合作，以政府及國際組織為 兩大群體。但在第二階段，政府集中性更高，而國際組織則愈趨降低。包括在信 任度上，國際非政府組織也是下降的情況。在結構洞分析方面，第一階段的資源 掮客是一個多元組織的分佈，到的第二階段則單一化，國際體系成為傳達訊息的 角色。在影響力方面，第二階段主要是政府的角色成為掮客，而國際組織傳達影 響力的功能消失。而在信度度方面，第二階段發現國際非政府組織與企業，反而 更突顯他們在非正式關係網絡中的掮客位置。影響信任網絡的因素，分析發現政 策制定過程的資訊分享是關鍵原因。 本論文認為國際規範不僅建立在行動者的合作上，更需要結合地方組織，透 過社區力量建立由下而上的互動網絡。尤其第一階段，中國大陸需要藉由國際力 量，協助國內政策制定。因此，給予行動一個大鳴大放的空間與環境。第二階段， 受到協商過程的困境，而形成權力收回的情況。再者，中國大陸對於非政治敏感 議題，並非完全恪守政治命令而行，來決定政策發展的方向。相反的，政府可相 對釋出部分的自主性給國際組織。然而，當遭遇話語權問題時，便會透過管制途 徑收回權力，是一種「妥協式的管制協力」。而擴散的效應則是源於政策場域中， 行動者對於政策的學習與社會化而成。本研究透過微觀的實證資料，對中國大陸 協力、擴散與網絡互動研究有興趣的學者，提供另一個角度的解釋。總結來說， 國際規範透過非政府組織的「非正式途徑」，從國外帶入國內，並同時垂直向上 與向下影響中央政府的決策，及提升草根的公民力量。以中國大陸經驗反思國際 政策治理理論，重構對於開發中國家的「迴力鏢效應 2.0」模式。 / While facing the challenge of global climate change, each country puts much emphasis on environmental governance issues urgently. Since the Kyoto Protocol declared in 1992, the effective approach to resolve environmental crisis aims to regulate environmental standards and reduce emission of carbon dioxide through various air, forest and water management. However, the management efficiency is not obvious to enhance the sustainable target by formal authorities because of the conflict of economic development and environmental sustainability. The forest certification mechanism is an innovative business strategy to implement international norms into domestic governance. Particularly, FSC is successfully getting into China to develop systems through the strong support from international organizations and enterprises. On the other hand, FSC also confronted many obstacles in regulatory institution and management difficulties from Chinese registration and standard laws. Meanwhile, Chinese governments dominated in national system (CFCC) which had recognized with PEFC in 2014. This research analysis focused on the development of collaboration, network interaction and system adoption in two stages of policy change. First, the statistical findings show that norm and governance factors are significant to actors in adoption of FSC which means that the policy makers emphasize on the resource, informal trust relationships and transparent formal communication. Also, governance is important to actors to adopt PEFC systems. Another influential factor is mutuality that actors prefer the umbrella mechanism of PEFC to share information and resources with more flexible institutions. Otherwise, the correlation of interval variable of collaboration and network interaction, the analysis shows that autonomy is the influential factor to affect the collaborative relationships among actors in policy domain. On the other side, the interactive relationship is not significantly correlated to system adoption and diffusion. Second, about the results of diffusion and system adoption, socialization is a crucial element to support FSC because of system approximation, market preferences and INGO support. To CFCC adopters, socialization is also a significant factor to them which means that they understand the certification system is a global market game. After CFCC recognized with PEFC, policy-domain actors approve CFCC. Meanwhile, competition is a considerable dimension to actors by regulatory approach by central governments. Finally, based on network analysis of centrality, the high-central actors transformed to governmental actors from international NGOs in the second stage. Meanwhile, INGOs disappeared in influential factor. As for formal collaborative relationship, the public sectors and INGOs are two main groups. However, the public sectors are more central, but INGO are more peripheral. Also, the trust centrality of INGOs descends since CFCC and PEFC recognized. Of the structural-constraint analysis, the resource brokers are multiple in the first stage, but more homogeneous to public sector then. In policy-influence dimension, the governmental organizations are still main brokers in the second stage, and INGOs disappeared. The trust brokers are INGO and private sectors that highlight their informal relationships in the broker network. The Chinese governments release the approach of “airing views freely” to INGOs and multinational corporations in the first stage, and take back the autonomous right in second one because of “political baselines”. In conclusion, this research argues that collaborative governance not only requires the legitimacy of international norms and rules implemented to domestic markets, but also integrates more local actors in policy-making process to enhance the efficiency. Chinese governmental actors are willing to cooperate with others by releasing more power and autonomy. However, they also take back the power while they lose the power of discourse which means that it is “negotiable regulation and collaboration”. Moreover, the research results reform the “Boomerang Effect 2.0” to rethink about another vertical effect of INGOs power bringing into domestic central governments and local civil society.

珊瑚礁位處熱帶海洋的赤道附近。台灣島被北回歸線分為南與北，為理想的珊瑚礁棲息地。然而，台灣珊瑚礁的保育地位和現代威脅，特別缺乏國際出版的科學研究和數據；加上社會缺乏保護珊瑚礁和沿海資源的必要認識，讓「台灣是海鮮國家，而不是海洋國家」的錯誤認知持續阻礙了保育工作。因此，本文通過文獻回顧和訪問利益相關者，來理解包括政府機構，學者和在地社區成員間的珊瑚礁論述。結果發現，政府機構和在地社區之間的深度不信任使得海洋保護工作複雜化，加上滿足短期利益往往犧牲環境整體資源。然而，通過實施沿海綜合管理計劃(ICZMP)可能為解決方案，在所有利益攸關的共議合作中，確保保育海岸和健康珊瑚礁的諸多可持續利益。 / The majority of the coral reefs are located in the tropical oceans between the Tropics of Cancer and Capricorn, with a particularly high concentration near the equator. The Tropic of Cancer runs through the center of Taiwan, dividing the island into tropical and subtropical climate zones in the South and North, respectively, and creating an ideal habitat for the coral reef ecosystem. Yet, there is an insufficient amount of scientific research and data regarding the status of and threats to Taiwan’s coral reefs, especially in English-language publications. There furthermore exists a lack of awareness of the need to protect the reefs and coastal resources, with the widespread mentality that ‘Taiwan is a seafood country, not an ocean country’ hindering conservation efforts. Strife at the political level, in part a result of Taiwan’s unique historical events, translate into legislative and economic priority given elsewhere. This paper thus aims to realign this information asymmetry through intensive literature reviews and interviews with key stakeholders, including governmental institutions, scholars, and members of indigenous communities. Results show that deep mistrust and miscommunication between governmental institutions and the indigenous communities complicate marine conservation efforts. Satisfying short-term dominant interests frequently comes at the expense of environmental progress, a phenomenon that does not seem to substantially change with the election cycles. Nevertheless, progress has been made through such measures as the implementation of the Integrated Coastal Zone Management Plan. However, persistent issues such as improper enforcement of laws, prioritization of immediate economic gains over long-term ecological concerns, opposition from interest groups, and a lack of incentives and awareness at all levels to protect coastal regions continue to impede effective coral reef and coastal management. Overall, despite the monumental challenges set before marine conservation, the solution lies within a unified collaboration of all the stakeholders determined to protect and cultivate the many benefits of a sustainably managed coast and healthy coral reefs.

近廿年來新自由主義經濟全球化在強勢國家及國際性經貿組織的強力推動下，已於世界各國成為無可抵禦的趨勢及潮流。在新自由主義擘畫的藍圖下，政府唯有大規模轉型，揚棄傳統治理模式之制約與控制，使個體自由地創造最大的利益，進而走上經濟全球化的道路，如此方能確保人民福祉的有效提昇，並且化解種種因經濟轉型所造成之社會問題。 然而，在本研究觀察OECD各先進國家的實際情況後，吾人卻發現，一方面，經濟全球化下社會問題之構成與錯誤的意識型態－如過度競爭、最大自利－實有密不可分的關係；另方面經濟全球化在稅收、貿易、金融等方面所造成之影響業已使政府之治理能力遭受嚴重的削弱；此時政府若能試圖重拾主動性，適時扮演起安全網的角色，則尚可使社會問題受到控制。然而不幸的是，政府為配合經濟全球化所做之種種治理轉型其實亦受到錯誤意識型態之影響，非但沒有以積極之態度去解決社會問題，反而大幅放棄自身之職責並且過度地朝向個體利益傾斜，結果導致社會問題不但無法減輕，反而日形嚴重；易言之，儘管經濟全球化及其錯誤意識型態是造成社會問題發生的來源，但政府治理轉型的失當更是加劇這些社會問題的主要原因！而這也使新自由主義對於經濟全球化、政府治理與社會問題三者間將產生良性互動的說法為本研究所否定。是故，在得到上述之研究發現後，吾人更進一步地認為我國政府在面臨經濟全球化的浪潮時，決不能抱持著盲目樂觀的態度，對可能之危機和挑戰予以忽視，而是應該在政府治理之強化、社會問題之因應，以及全球自由市場之衝擊等方面都以主動務實的態度去面對，及早規劃並執行相關的對策，如此方能避免他國之困境在我國重複發生。 而為了使本研究之動機、目的及最終之發現和建議能清楚的呈現，本文在第一、二章中將說明研究之動機、目的、方法、範圍和限制，並且歸納整理相關之文獻；由第三章開始，筆者則先介紹新自由主義經濟全球化下對於社會問題、政府治理等方面之觀點，從而分析目前經濟全球化對於政府治理能力是如何予以削弱(第四章)，並更進一步地探討經濟全球化下社會問題之成因以及政府治理轉型對社會問題所構成之影響(第五章)。最後並由前述研究之發現對於我國未來之對策提出具體的建議(第六章)。