農企業法人於規範上之意義有二，一則將農企業法人抽離出一般私法人之範疇，二則將其作為私法人取得耕地所有權所應具備之身分。然農企業法人經營農業之能力或意願，皆難以此一身分與一般私法人為區別，且就農業發展條例關於耕地取得限制規定之內容觀之，其與一般私法人之區別實益近乎於無。其使用農地亦可能對農地資源產生若干負面影響。經由本文之探討，發現客觀上取得農地典權、永佃權及租賃權，皆較取得農地所有權對農地資源保護有所助益。然透過對農企業法人及農地所有人主觀上對此三種方式接受可能性之比較發現，其中僅有取得農地租賃權一途較適合推廣農企業法人援用。對此，本文研擬兩項具體方案，即「調整相關規定使農企業法人儘先採租用農地之方式」與「公證法第十三條配合農業發展條例調整」。盼能有助於推廣農企業法人取得農地租賃權，一則使農企業法人便於取得農地使用權源經營農業，同時藉由此一方式對農地資源保護之功能，使我國寶貴之農地資源遭受破壞之可能性降低。

本研究是透過對北部六縣市（新竹市、桃園縣、台北縣、台北市、基隆市、宜蘭縣）文化基金會之調查訪談，了解縣市文化基金會之運作情形及存在之問題，並提出可能的解決之道。縣市文化基金會原係早期政府為促進地方文化發展而捐資設立，屬公設財團法人，且當初採「無實體-依附運作」之設計，以縣市首長擔任董事長、教育局長（或文化中心主任）擔任執行長，使得縣市文化基金會與政府之間長期存在密切關聯，尤其基金會執行長由局長兼任更使得基金會與政府之間界限模糊，是以官員擔任基金會領導階層對基金會業務推展有何影響？監督機制應如何設計始能發揮監督效用？又時至今日，各縣市已成立文化局此專責文化業務機關，文化基金會扮演之角色、業務內容亦出現不同程度之演化，新舊元素雜陳，其是否有繼續存在之理由？皆是值得探討之問題。 本文之研究方法首先採用文獻回顧方法，以加深對問題之認識並設定研究方向，再以深度訪談之質化研究方法，蒐集多位文化局長、執行長、資深基金會業務承辦人員、文化局業務主管及藝文界專家之寶貴意見，了解目前各縣市文化基金會之發展方向及受訪者對上述問題之看法。經由訪查資料結果分析，發現縣市文化基金會內部管理及業務運作主要集中於董事長及執行長，尤其董事長意志往往主導基金會業務之發展方向，又因董監事會多數成員為縣市政府官員或董事長決定之人選出任，故內部缺乏可制衡之審查機制。加以外部亦無資訊公開之規範，因此營運及財務情形欠缺透明性，基金會主管機關（縣市政府文化局）面對官員組成之董事會，無法發揮監督作用，而縣市議會對基金會亦無質詢之權利。 基於上述，本研究提出以下之政策建議，期使縣市文化基金會之發展符合民主法治之潮流，我國文化法規制度之建立更趨完善： 一、 將公設財團法人納入財團法人法予以規範，並儘速通過立法。 二、 財團法人法應明訂董監事之任免條件及其應盡之注意和忠實義務。 三、 訂定行政法人基準法，以因應新興文化事務之處理，提供多元制度選擇。 四、 財團法人資訊公開制度應儘速建立。 五、 縣市文化基金會業務內容應回歸文化任務本身，不應被當作縣市首長彈性利用之工具。 六、 縣市文化基金會董事長宜由文化局長兼任，執行長由董事長提名任命。

論文摘要 我國新版承銷制度的要旨，在藉由市場供需法則與法人專業判斷的兩大機能運作，來改善我國過去股市中新上市股票蜜月期的種種不合理現象。本研究目的在實証這項制度立意，是否經過四年多來的實際運行，得以實現。 本研究從兩方面展開；首先，構建迴歸模式，並透過不同樣本分群的處理，找出在全體樣本不分組、非競價拍賣組、競價拍賣組等三群樣本，其各自影響承銷價合理性的因素，再以實証結果分析其成因。其次，針對法人參與競價拍賣的競標過程加以分析，以法人投標率代表其參與市場的深度，以法人得標佔投標百分比代表其參與競價的積極程度。利用T檢定檢視法人和一般投資人在競價市場中究竟由誰主導價格的形成，以及何者在競價過程中態度較為積極。 經實証研究發現，在全體樣本和非競價拍賣組中，負債比低的公司其承銷價格越合理，而現金股利宣告越多、蜜月期正處於市場狂飆期、並為新興電子業者，其承銷價格越不合理。但是同樣的模式並不適用於競價拍賣組的承銷價格合理性推論；因此可知新版承銷制度的施行的確對於承銷價格合理性的因素有所影響。至於對法人參與競價拍賣制的實証結果發現，機構投資人參與市場的深度尚不及一般投資大眾，且其競價的態度亦較保守，不過法人的參與市場的確有助於更合理的承銷價格的形成。 最後，本研究對新版承銷制度的施行提出建議，除了誘導法人更積極參與市場，協助合理承銷價格的形成之外，更應把焦點延伸至股票上市後的股價穩定與維持，而不只是侷限在上市時單一時點的股價而已。以上兩點建議可供主管機關作為制訂相關決策時之參考。 / Abstract The main object of the new systems of underwriting in Taiwan, is to improve the unreasonable price performance during the honeymoon period by market decision and professional judgements of the institution investors. The purpose of this research is to exam whether the object if the auction procedure has been realized after the four years execution. Hence, the regression models are built, and the samples are classified into three groups: auction group、non-auction group, and the total sample group, to individually test the implicated factors that will influence the reasonability of the price performance on the common stock new issued under the three treatments of sample groups. Then, the behaviors of the institution investors in the competitive bidding process are analyzed to test the role who play in forming the price. According to this study, it is found that in the total sample group and the non-auction group, the company with lower liability ratio will lead to a more reasonable IPOs underpricing; and the one with higher cash dividends、the new issued stock of which published when the market is in the bull position, and belonged to electronic and information industry, will lead to a unreasonable underpricing.but the same model used to expect the reasonability in the non-auction group and the total sample group is not subject to the auction group, according to this we can draw a conclusion that the new systems of the underwriting, auction procedure, do effect the reasonability of the underpricing. As to the research on the behavior of the institution investors, it is found that they are less positive than the other investors in the price forming process, but it is true that the participation of the professional institution investors helps in forming more reasonable underpricing. According to the conclusion made above, this study command that in addition to promoting institution investors to participate the market positively, we should also focus on the price stability and maintenance after IPOs rather than the price formed at the time the stock first published. The results of this research can be taken into consideration when making relative decisions.

醫療財團法人在台灣醫療界的實力日漸茁壯，已不容我們所輕忽，此外國內外對非營利醫院的董事會結構組成之探討文獻相當缺乏，有鑑於此，本文的目的即是在對此領域作研究以對有關政府單位和未來的學者提供參考借鏡。 本文以台灣醫療財團法人為研究對象，主要分兩部分探討：第一部分主要探討醫療財團法人之董事會治理結構與經營績效關聯。第二部分主要探討醫療財團法人文化背景差異對公益支出是否有影響。 而實證結果顯示：第一部分中我們發現醫療財團法人董事會結構組成中，院長或執行長身兼董事、外部董事比例越高、設置常務董事皆與醫務利益率有正面關聯，而醫事背景董事比例越高和設置監察人皆與醫務利益率呈負面關聯。第二部分中我們發現宗教和企業團體創設背景的醫療財團法人對公益支出都有顯著的影響力。研究教育支出與慈善醫療支出分配方面卻值得我們注意，尤其企業財團背景在研究支出的迴歸結果極為顯著。

本研究是依照目前行政院金融改革專案小組所提出的方向，希望我國國內的證券市場能夠朝向國際化、自由化、科技化的發展，尤當世界各國莫不積極以改善結算、交割與保管制度，來提昇本國證券市埸在國際市埸的競爭力，其中尤以縮短證券市埸的交割日期至T+1日與推動全面資訊化直通式處理環境(STP)，更是世界各國積極推動之重點。且因為各國的證券市場間之競爭愈形劇烈，所以國內金融改革小組希望能以縮短證券交割的時間(到T+1)與推動全面資訊化直通式處理(STP)環境的方式，進而來改善國內證券交易市埸的效率。 在投資法人交易對帳流程，目前比較需要的是改善投資法人的對帳流程，此流程目前尚有許多人工作業與較複雜的作業流程，現階段的作業流程已快無法負荷法人市場日益激增的成交量，有鑑於此本研究便針對國內投資法人交易對帳流程，來研究其瓶頸作業流程，希望能以協同作業的方式來改善企業間的作業流程，有效的提昇國內證券交易市場的效率與降低參加人單位的作業成本以及可能承擔的風險。 關鍵字: 協同作業、企業流程改善、證券市場、法人交易對帳。

為照顧勞工退休後之生活，我國設有勞工退休金制度，要求雇主按月提撥一定比例之勞工退休準備金，以作為將來勞工退休時給付之用。此由雇主按月提撥之準備金匯集而成者，即為勞工退休基金。勞工退休基金所肩負之任務，乃勞工退休金之「保值」與「增值」，以確保勞工之退休生活。然而，目前管理、運用勞工退休基金之主管機關，乃行政院勞工委員會下設之勞工退休基金監理委員會，為一任務編組，其所有之業務皆由勞委會各處、室之人員兼任。因此，其專業性有所不足；此外，其易受政府政策影響，故獨立性亦有所不足。凡此種種，實皆為影響勞工退休基金經營績效之重要因素。  晚近，新制定通過之勞工退休金條例，已於民國九十四年七月一日正式施行。其將立法前事業單位提撥準備金帳戶之方式，改為勞工個人退休金專戶之方式；並將先前「確定給付制」改為現行之「確定提撥制」。如此，則退休基金管理、運作之良否，將直接攸關全國數百萬勞工之退休權益，其影響不可謂不大。因此，如何確保基金之適正管理與運用，並同時兼顧安全性與收益性，即為將來勞退基金監理會組織設計上首要之點。目前提出於立法院審議中的勞工退休基金監理會設置條例草案，計有行政院提出的行政法人版本，以及立法委員提出的行政機關等版本。然經本文分析之結果，認為行政法人之組織型態，應為較值得考慮之選項。  是以，本論文關注之重心遂集中於，如果將上開勞工退休基金監理會之組織型態，改為行政法人之型態的話，是否即可達到排除上述退休基金經營與管理上之障礙，而確保基金之適正管理與運用，並同時兼顧安全性與收益性之目標？事實上，將某些行政部門法人化，並不等於將產生行政業務或事務減量及提高效率之結果。問題不在法人化本身，而係在於法人組織、財務及營運等內容設計。而目前行政院版勞工退休基金監理會設置條例草案（民國九十四年三月三十一日行政院會通過；同年九月二十三日交付立法院法制、財政、衛環委員會聯席審查）其內容設計，是否能適切地達到改制行政法人化之目的；抑或其只是新瓶裝舊酒，了無新意？亦為本文所斟酌、考量者。本論文透過對我國行政法人制度之理解與分析為基礎，進而對勞工退休基金監理會行政法人化之方向，以及設置條例草案之規定，提出個人之研究發現與建議。希冀能對將來勞工退休基金之管理、運作，提供、創造一個更有利之條件與環境。

財務報表重編雖不若財務報表詐欺舞弊，但對於財務報表使用者而言，仍代表財務報表資訊品質不佳。因此公司應建立有效的監督治理機制，以防止財務報表重編情形發生，提高財務報表資訊品質。 本研究針對35家財務報表重編公司及35家財務報表未重編公司之董事會、監察人之獨立性、專業性進行研究，獲得以下結論： 一、發生財務報表重編的公司董事會中外部董事比率低於未發生財務報表 重編公司董事會外部董事比率 二、發生財務報表重編的公司董事會中獨立董事比率低於未發生財務報表 重編公司董事會獨立董事比率。 三、發生財務報表重編的公司董事會中法人董事席次比率高於未發生財務 報表重編公司法人董事席次比率。 四、發生財務報表重編的公司法人監察人席次比率高於未發生財務報表重 編公司法人監察人席次比率。 五、發生財務報表重編的公司董事會中關聯性法人董事比率高於未發生財 務報表重編公司關聯性法人董事比率。 / The restatement of financial statements does not equal to a financial statement fraud. However, it can reflect inferior quality of information disclosed in financial statements. Consequently, companies should establish an effective mechanism for supervision and governance in order to prevent the occurrence of financial statements restatements and to improve the quality of information disclosed in financial statement. The Organization for Economic Co-operation and Development（OECD） proposed five principles of corporate governance including strengthening the responsibility of the board of directors. It also required that the board of directors should function effectively. Independent and professional outside directors should be engaged to protect the interest of all shareholders. The study was conducted to investigate the independence and professionalism of the board of directors and supervisors. The sample included 35 companies which restated their financial statements at the time. Another 35 companies of comparative sizes were selected as the comparison group. The following results were conducted. 1.Firms that restated financial statements had significantly lower percentages of outside directors on the board than those which did not restate their financial statements. 2.Firms that restated financial statements had significantly lower percentages of independent directors on the board than those which did not restate their financial statements. 3.Firms that restated financial statements had significantly higher percentages of institutional directors on the board than those which did not restate their financial statements. 4.Firms that restated financial statements had significantly higher percentages of institutional supervisors than those which did not restate their financial statements. 5.Firms that restated financial statements had significantly higher percentages of affiliated institutional directors on the board than those which did not restate their financial statements.

摘要 「祭祀公業」乃基於傳統習慣所形成擁有特殊性之「共有」，係以祭祀祖先為目的所設立之獨立財產。本文研究乃以祭祀公業條例第五十條規範過去所設立祭祀公業法人與現行民法成立之財團法人（宗祠財團法人）其設立目的及宗旨是否相同，又本條例針對過去設立之祭祀公業法人格之取得及未取得法人格時土地權屬應如何處理，及其條例規定衍生派下現員權屬爭議、及男女平權繼承是否妥當，予以分析祭祀公業權屬爭議問題。試圖從慎終追遠及延續傳統宗族舊慣的角度，以分析祭祀公業之權屬結構，盼能指出台灣從過去到現在實施清理祭祀公業政策之盲點，俾利政府實施祭祀公業清理制度的處理原則及法令修訂時的參考。 本文第二章有關祭祀公業及其相關規定之探討：就祭祀公業緣起、意義、制度沿革、派下的權利與義務及權屬爭議之解釋、判決、判例、規定加以彙整，並以祭祀公業之法律性質、派下員申報及登記、廢止解散等權屬問題之予以論述；第三章祭祀公業主體性問題之探討，首先是應探究祭祀公業共有法人所有之差異性；其次過去設立之祭祀公業法人格土地權屬之分析，另規範過去所設立祭祀公業財團法人（宗祠財團法人）之爭議問題；第四章以派下現員之清理、派下權與房份配置及祭祀公業之解散，並深入分析祭祀公業權屬爭議問題。 第五章結論與建議：第一、祭祀公業取得派下全員證明書後，依據私法自治原則及法律本質決定其權屬關係為「祭祀公業法人」，以符合下列祭祀公業原設立之宗旨。第二、祭祀公業依過去法令所設立宗祠財團法人，應准其辦理更名登記為祭祀公業法人，以符合祭祀公業之法律本質、設立宗旨及其主體性。第三、派下員之繼受取得應依設立時章程（鬮書）之約定；未約定時，則依宗祧繼承男子繼承為原則，女子繼承為例外。現存之祭祀公業，既係日據時期所設立，自應適用設立當時之繼承習慣。若為解決男女平權繼承的問題，而恣意以現代民法所規定之男女平權繼承概念予以清理，將導致產權複雜化及違背台灣先民設立祭祀公業慎終追遠之宗旨。第四、祭祀公業解散清算分配賸餘財產時應依設立時章程（鬮書）之約定；未約定時，則依舊慣以房份為原則，均分（推定均等）為例外。最後提出後續研究建議，首先，祭祀公業清理被編定公共設施用地者之財產權保障問題；再者，祭祀公業之資產委由「公益信託」管理之可行性；暨派下權之繼受制度如何定位以符合我國舊慣等，這些議題都值得深入研究。而本文期盼祭祀公業清理制度之實施，能明確界定派下員之權屬關係，以落實財產權之保障。 關鍵字：祭祀公業、法人、宗祠財團法人、男女平權繼承、鬮書 / Abstract “Ancestral estate” is a special, independent property of “joint ownership” formed by tradition and custom, whose purpose is to worship clan ancestors. This study intends to research the similarity of the purpose and objective for establishing the ancestral estate juridical person, governed by Article 50 of the “Statue Governing the Ancestral Estate” and the foundation (Ancestral Shrine Foundation), governed by the Civil Code. By focusing on the following issues: (a) Land ownership before and after acquiring corporate personality of ancestral estate; (b) Authority controversy between clan members; and (c) The appropriateness of inheritance equality between men and women, this study tries to analyze the authority structure of ancestral estate from the perspectives of “due sacrifice for the ancestor” and continuation of traditional custom of clan ancestor worshiping. The purpose of this study is to pinpoint the blind spot existing in the past and current governmental policy concerning ancestral estate so that the government may find useful reference in future implementation of relevant systems and enactment of regulations. Chapter two discusses the nature of ancestral estate and its related regulations: the origin, meaning, historic system timeline, rights and obligation of clan members, and the compilation of controversial interpretations, judgments, precedents, and regulation. Further discussion will also be given on the legal nature, reporting of clan member, and the authorities regarding the revocation and dissolution of organization. Chapter three discusses the subject matters of ancestral estate. Firstly, the difference between the juridical persons of ancestral estate is discussed. Secondly, analyze the land ownership of ancestral estate and regulate the issues existing in the ancestral estate foundation (Ancestral Shrine Foundation). Chapter four deals with the sorting out of clan members, share allocation of property ownership, dissolution of ancestral estate, and an in-depth analysis will also be given on the authority controversies. Conclusion and suggestion will be provided in Chapter five: (1) After acquiring staff certificate of ancestral estate, the ancestral estate shall be deemed as a “ancestral estate juridical person” in accordance with the principle of autonomy and legal nature of private law, to meet the following establishing objectives; (2) The ancestral shrine foundation established in accordance with past regulations shall be allowed to change name and registered as ancestral estate juridical person to meet the legal nature, establishing objective and objectivity; and (3) The inheritance acquisition of clan members shall abide by the terms and conditions set forth in the articles (book of property inheritance); in the event of no agreement is made, the principle of male inheritance in accordance with clan pedigree shall govern, with female inheritance as exception. The existing ancestral estate was first established in the Japanese occupation period, which was applicable to the inheritance practices of the time. If, in order to solve the inheritance equality problem between both sexes, the competent authority tries to sort out in an arbitrary way the current issue with the concept of modern Civil Code, it is bound to cause complexity and in violation to the objective of due offerings set forth by Taiwanese ancestors; (4) The ancestral estate shall set up articles (book of property inheritance) governing its dissolution, liquidation, allocation of residual property; if no agreement is made, it shall be based on pedigree as principle, with even distribution (assumed even) as exception. Finally, suggestions will be provided for subsequent studies concerning: Property protection regarding public facilities designated for the sorting out of ancestral estate; The feasibility of “public trust” management of the assets of ancestral estate; and how to position the system of inheritance acquisition in order to meet the national custom and traditional practices. The main purpose of this study is to realize the protection of property by giving a clearly defined authority of clan members through the implementation of sorting out system of ancestral estate. Keywords：Ancestral estate；Juridical person； Ancestral Shrine Foundation ； Equal inheritance of both sexes； book of property inheritance

法人為民法所創造之主體，故對於權利義務及行為能力有其侷限性，在刑事不法領域中，更因為罪責原則的要求，法人能否成為刑事犯罪的主體，學理上具有爭議。有學者堅持刑事法學原理而排斥之；亦有學者以務實的說理過程肯定之，因而出現了學理上對於法人犯罪能力之有無的兩方見解。據此，本文擬以肯定見解及否定見解的文獻歸納中，觀察我國學者對於法人犯罪能力的討論有何變化及研究重心有何不同，作為本研究之基石。 本文先介紹法人的起源與功能及意涵，另就法人犯罪之原因與類型(法人領導階層的個人犯罪行為或者透過法人整體的犯罪)一併探討。並從犯罪學角度切入，找出發生法人犯罪的原因，再利用法人犯罪的成因，檢討對法人的制裁是否真的能夠有效消除法人犯罪。其次，整理學說關於法人犯罪能力肯否兩說之論點，進一步瞭解重要爭點之所在，然後討論對於法人之處罰方式，以刑罰來威嚇一個沒有反省能力的組織，是否可達到一般預防之預期目標，處罰法人雖然是有目的，但是否存有實益？法人處罰無法用傳統生命刑與自由刑，多半還是以罰金，但這樣跟傳統行政罰似乎並無不同，為何要特別藉助刑罰？基此，本文亦回顧檢視刑事制裁之歷史手段，然後討論刑事制裁手段是否真的能威懾法人犯罪？可否考慮其他制裁手段？再從法律經濟學家角度檢視刑事制裁手段是否真能抑制法人犯罪？最後，藉由我國實務見解與英、美、及大陸法系主要國家立法例之比較與實施之得失後，進而從刑法中指導性原則下觀察法人刑事責任之必要性。 綜上可知，我國目前實務對於法人之刑事責任之作法，有以下爭議問題亟待解決：一、法人與自然人有別，如何一體適用刑法？二、難以突破自己責任原則。三、附屬刑法處罰法人，恐會紊亂刑法之理論體系。本文將綜合全部論述，針對此爭議，提出一解決辦法，作為我國未來修法之參考及建議。

1999年台灣發生九二一地震之後，中央政府為因應災後重建需要，制定「九二一震災暫行條例」，並依法設置「行政院九二一震災災後重建推動委員會」負責重建事項之協調、審核、決策、推動及監督。其次再將中央政府所收震災捐款設立「財團法人九二一震災重建基金會」，聘任政府相關單位代表與民間社會人士組成董監事會共同管理基金。 財團法人九二一震災重建基金會為一公設的財團法人（GONGO），成立之初主要功能仍是在配合政府施政，並未因面對地震應變而有所調整。然而2000年台灣進行50年來首次的政黨輪替，卻也意外地改變了基金會的組織型態，以「議題導向、主動規劃」成為基金會新的思考方向，並在此基礎之上展開策略規劃。 本文主要以「策略矩陣分析法」對於基金會所推動的住宅重建策略進行分析，並以政府所推動相對之住宅政策作為比較基準（benchmark），透過實務上的驗證分析，說明在一個創新的組織型態下，確實能更為有效地處理「公共」議題，同時為「公設財團法人」或是「行政法人」的角色找出新的價值與定位。 / Following Taiwan’s September 21 (921) Earthquake in 1999, the central government answered post-disaster reconstruction needs by drawing up the Temporary Statute for 921 Earthquake Reconstruction. On this basis it established the Executive Yuan 921 Earthquake Post-Disaster Recover Commission to address problems of co-ordination, policy approval and development, process advancement and overall supervision. In addition, it formed the 921 Earthquake Relief Foundation using donations received by the central government, while placing government representatives from applicable agencies as well as members of the public on a board of directors to manage the foundation’s funds. The 921 Earthquake Relief Foundation was a “government-organized non-governmental organization” (GONGO). Its main function at the time of its formation was to coordinate with the government in the implementation of policy, but it was not able to adjust its role in the face of new contingencies. In 2000, however, Taiwan’s first transfer of political power in fifty years unexpectedly reshaped the foundation. Its line of thinking became “issue-oriented and planning-proactive,” and on this basis it began to be involved in strategic development. This article uses strategic matrix analysis to investigate the residential reconstruction policy advanced by the foundation. With the corresponding residential policy advanced by the government as a benchmark, and using practical verification and analysis, it argues that an organization that has undergone change is indeed able to efficiently deal with “public” themes while at the same time seeking out new value and orientation in the role of a GONGO or the “administrative corporation.”