本論文為探討台灣國際觀光旅館產業的實證文章，除第一章的緒論外，三篇相關的文章依序撰寫於二至四章。第二章的實證結果指出在第一階段的未考量準固定與調整後投入的資料包絡分析模型會高估技術與純技術效率值，但會低估規模效率值，因此，驗證考量準固定投入的必要性；第二階段使用隨機邊界分析模型排除外在因素與隨機干擾的影響，實證結果顯示外生變數對投入差額與純技術效率存在顯著的影響，其中，市場集中度與旅館規模對勞動、餐飲支出與其他支出的投入差額存在正向的影響，對純技術效率存在負向的影響；位於風景區對所有的投入差額有負向的影響，對純技術效率有正向的影響；加入國際與/或國內連鎖對勞動與餐飲支出投入差額有正向影響，但對其他支出投入差額有負向影響；SARS對勞動與餐飲支出投入差額有正向影響，對純技術效率有負向影響；金融海嘯對勞動與其他支出投入差額有正向影響，對純技術效率有負向影響；第三階段的效率評估結果顯示技術無效率的主要原因是來自不適當的生產規模，且國際觀光旅館對於技術與規模效率仍有改善空間，此外，傳統的資料包絡分析模型會高估技術與規模效率值，但會低估純技術效率值，因此，驗證使用三階段方法的適當性，最後，以服務團體旅客為主的國際觀光旅館的績效最差。第三章的實證結果顯示：在第一階段，未考量準固定與調整後投入要素的Malmquist生產力指數會低估生產力的變動，因此，驗證考量準固定投入的必要性；第三階段的生產力指數顯示前期的生產力成長已被後期的生產力惡化所取代，生產力的成長或惡化主要來自技術的進步或退步與規模效率的改善或惡化，此外，實證結果亦顯示僅考量準固定投入但未考量調整後投入的Malmquist生產力指數會低估生產力的變動，且是否考量調整後投入會造成所評估的Malmquist生產力指數其背後的因素有所不同，因此，驗證使用三階段方法的適當性；最後，以服務團體旅客為主的國際觀光旅館的生產力有較佳的改善，且雖然服務對象的不同使得生產力變動的背後因素有所不同，但規模效率的變動皆扮演重要的角色。第四章的實證結果顯示：規模效率假說在台灣國際觀光旅館產業中是被支持的；以服務個人旅客為主與同時服務團體與個人旅客對獲利率有負向的影響；SARS與金融海嘯對獲利率有負向的影響。 / The dissertation is a collection of three separate but related papers which are devoted to the empirical studies of the international tourist hotel industry in Taiwan. In addition to the introduction in chapter 1, three papers are presented in chapters 2 to 4, respectively. The empirical results in chapter 2 indicate that, in the first stage, the data envelopment analysis (DEA) models without the quasi-fixed and adjusted inputs overestimate the technical and pure technical efficiencies, but underestimate the scale efficiency of international tourist hotels so that the necessity of considering the existence of the quasi-fixed input is justified. The second stage uses the stochastic frontier analysis (SFA) model to purge the effects from exogenous variables and statistical noise. The SFA results show that the exogenous variables have significant influences on input slacks and pure technical efficiency. The degree of market concentration and hotel size have positive impacts on labor, food and beverage (F&B) expense and operating expense input slacks, as well as have negative impacts on pure technical efficiency. An international tourist hotel in the resort area has negative relationships with all input slacks and a positive relationship with pure technical efficiency. An international tourist hotel participating in the international and/or domestic hotel chain has positive relationships with labor and F&B expense input slacks, but has a negative relationship with other expense. Severe acute respiratory syndrome (SARS) has positive effects on labor and F&B expense input slacks and has a negative effect on pure technical efficiency. The financial tsunami has positive effects on labor and other expense input slacks and has a negative effect on pure technical efficiency. After adjusting the variable input data from the SFA results in the second stage, the efficiency-evaluation results in the third stage show that the technical inefficiency mainly results from the inappropriate production scale. In addition, international tourist hotels have an ample space to improve their technical and scale efficiencies. The efficiency-evaluation results also show that the conventional DEA models overestimate the technical and scale efficiencies, but underestimate the pure technical efficiency of international tourist hotels so that the usage of the three-stage approach is justified. Finally, international tourist hotels which mainly receive group visitors have the worst performance. In chapter 3, the empirical results show that, in the first stage, the Malmquist index without the quasi-fixed and adjusted inputs underestimates the productivity change so as to justify the necessity of considering the existence of quasi-fixed input. After adjusting the variable input data from the SFA results in the second stage, the productivity index in the third stage shows that the initial increase in productivity has been compensated by a decrease. The productivity growth or deterioration mainly results from the technological progress or regress and the scale efficiency improvement or deterioration. The results also show that the Malmquist index with the quasi-fixed input and without adjusted inputs underestimates the productivity change. The key factors of the productivity changes estimated by the Malmquist productivity index with the quasi-fixed and adjusted inputs are significantly different from those estimated by the Malmquist productivity index with the quasi-fixed input and without adjusted inputs so as to justify the usage of the three-stage approach. Finally, international tourist hotels with mainly receiving group visitors have the better improvement of productivity. The sources of productivity changes among receiving different types of visitors are different, but the scale efficiency change plays an important role in all types. In chapter 4, the empirical results indicate that the scale efficiency hypothesis is supported in Taiwan’s international tourist hotel industry. An international tourist hotel that mainly receives individual visitors and an international tourist hotel that simultaneously receives group and individual visitors have negative impacts on profitability. SARS and financial tsunami have negative effects on profitability.

本研究主要探討生技產業公開說明書之風險因子揭露對首次公開發行公司5年內的獲利能力做研究，想得知風險因子的揭露是否會影響公司獲利時間的長短。本研究以美國生技產業首次公開發行公司為研究對象，樣本期間為1997年至2012年。 許多文獻指出越來越多公司在尚未獲利前即先行上市，但公司未來的前景及獲利能力卻充滿高度的不確定性，而透過資訊的揭露可使該不確定性下降，因透過揭露，投資者可以了解公司營運狀況及表現，對公司價值能做較正確之判斷， 此時願意提供資金給公司營運，充足的資金使公司未來獲利機會上升。 本研究參考過去文獻，建立資訊揭露的四級指標加上風險因子所揭露的項目多寡，系統性地衡量生技公司公開說明書之風險因子，並以存活分析檢測假說。實證結果顯示：風險因子的內容描述越著重在某些特定資訊，例如：顧客資訊、重要員工資訊、量化資訊的表達、公司未來不確定性、財務需求時，公司未來獲利能力機會大增，而當更進一步的探究時，又發現對顧客資訊和量化資訊的表達越具體，越詳細時，也會使公司未來獲利機會上升。 / This study investigates whether disclosure of risk factors in the prospectus will influence the probability of the biotech firms to attain profitability. Data is collected for biotech companies of U.S IPOs issued from1997 to2012 as the research sample. Many extant empirical evidences indicate that the proportion of firms going public prior to achieving profitability has been increasing over time. There is considerable uncertainty regarding the long-term economic viability of these firms at the time of going public. Disclosures in the prospector may mitigate the effects of ex-ante uncertainty about firm’s value, and disclosures are potentially important means for management to communicate firm performance and governance to outside investors. Therefore, firms can raise more money by disclosing more information in IPO prospectors, because more information reperesent lower uncertainty between investors and firms.This study uses risk factors in the prospectus as concern issue and expects that the quantity of risk factors and the content or description of risk factors will influence the uncertainty and would mitigate investors’ concern. Referring to past literature, this study builds four-class index for disclosure score and uses two classifications of risk factors to systematically measure risk factors in the prospectus. The empirical results show that a biotech IPO with more information or some specific information of risk factors, like disclosures of main customers and key employees, will experience good performance after IPO. In addition, more detail descriptions in quantitative risk factors and customers’ information contributed to better performance in the future. In conclusion, disclosure of risk factors in the prospectus are related to firms’ probability of profitability after IPO as expected.

網際網路(Internet)於1990年代中期蓬勃發展以來，營運模式(business model, BM)成為創投業者(venture capitalists, VCs)評估新興dotcom廠商能否在競爭中勝出的準則。從相關文獻指出，成功的營運模式不僅可形塑新產業，甚且重新分配新價值。因此，營運模式對廠商在市場的持續競爭力，求取生存與成長，具有重大的影響。 市場競爭的本質是以動態呈現，本研究嘗試探索具有動態性之營運模式架構。依循Eisenhardt(1989)個案研究法，本研究以6個新創廠商個案進行深度訪談，將訪談逐字稿進行逐句、逐段分析，歸納整理個案研究發現，並進行跨個案分析以取得個案的型態(pattern)。 從個案研究發現與分析，廠商必須面對環境、技術及競爭者等不確定性因素，廠商的營運模式須從外部不確定性因素中，發現具有利基的創業機會，也就是：廠商須提出能夠打造具利基市場之定位與地位之「價值主張」，以及提供生存與成長的動能之「獲利能耐」。從本研究發現與分析萃取出4個營運模式要素，亦即：廠商必須能夠擁有與動員「關鍵資源與能力」；建立「網絡與平台分享機制」；注重能夠產生領導趨勢、深度體驗及高築障礙之「產品/服務之設計與品質」；充分發揮擴展共創雙贏之「在地智慧」。然而，營運模式在動態的環境中，並非一成不變，廠商必須持續透過「配適、校準、嘗試錯誤及快速商品化」之動態調整機制，才可讓營運模式具有與時俱進的持續競爭力。 / In mid of 1990’s, the era of Internet booming, business models (BMs) had become the most important evaluation tools of venture capitalists to emerging dotcoms whether they can be successful competition from the market or not. From the literature review, it showed that the successful BM not only had reshaped the whole industry, but also had redistributed billions of dollars of value. For above reasons, BMs heavily influence to firms’ performance for getting survival and growth in competitive markets. The competitive nature of markets presents a dynamic characteristic. Under this circumstance, this research tries to explore the architecture of BM that is with the adapting mechanisms to a dynamic and competitive market. The research employs case study methodology and conducts 6 new venture cases. The first research question is to explore new ventures how to seize entrepreneurial opportunities. It can be found out new ventures how to confront uncertainties including environments, technologies, and competitors, which construct antecedents of BMs. From research findings, there are two antecedents, one is value propositions which make firms to craft a special position in a niche market, and the other is profitability capabilities. The second research question is to explore new ventures how to build up BMs and adapt to the dynamic settings. Extracting of case studies findings, there are four elements, including key resources and capabilities, sharing mechanism in network and platform, design and quality in products/services, local intelligence. Also, from the research findings, there are four mechanisms of dynamic adaptation, including alignment, fit, trial and error, and commercialization. In the dynamic markets, the optimal status to BMs is to adapt and renew automatically. On one hand, it makes firms to sense and seize opportunities which are coming from external uncertainties; on the other hand, firms have to keep their BMs on the right trajectory with mechanisms of dynamic adaptation. BMs with adapting mechanisms can make firms keep competitive advantages.

智慧型手機市場近年來成長迅速，台灣智慧型手機的銷售在2011年的第四季已經超越了功能型手機，成為市場主力。而這波成長帶動了另外一個令人興奮的市場，就是行動應用軟體市集。因為智慧型手機提供良好的軟體開發平台以及軟體拆帳模式，讓一些小型軟體公司以及一些個人軟體開發者願意在上面開發軟體，並且有機會從中獲取利益。 因此，本研究想要了解行動應用軟體是用什麼方式獲利？找出可能的獲利模式，分析影響獲利模式的因素有那些？並且探討各類型應用軟體最常使用的獲利模式為何？ 本研究主要分析手機作業系統平台上官方的軟體市集，收集各類型軟體的前十名，分析其獲利模式。並且歸納出影響獲利模式的因素。根據本研究所得到的結論，行動應用軟體的獲利模式可以分為單次付費下載、軟體內購買、廣告、付費訂閱、平台整合、適地性服務以及行銷等七種模式。而影響這些獲利模式的因素可以分為平台、軟體類型、競爭者的獲利模式、地區以及技術。 最後，期望透過本研究，讓欲進入行動應用軟體的個人開發者或者軟體公司能夠找到合適的獲利方式。

第一章說明本研究之目的、研究範圍與限制、研究方法並扼要說明論文各章節彙要。 第二章財務報表分析與財務比率：（一）財務報表分析之意義及功能：報表分析乃是 將所應用之分析工具資訊。其功能可就內部與外部分論之。（二）說明報表分析種類 與常見之分析工具（三）分析工具之一──財務比率之發展歷史之介紹（四）探討財 務比率分析之特性。 第三章財務比率之類型：就財務比率分析之目的，將其分為四類型：（一）安全性評 估之比率（二）衡量獲利能力之比率（三）測驗財務槓桿之比率（四）衡量經營成效 之比率。並各就其常見且具重要性之比率分別探討其意義。 第四章財務比率之應用：先就如何有效應用財務比率，探討分析的原則與可能的問題 ，並就比率之實際應用，分管理階層、投資者、債權人等說明之。 第五章財務比率與預測功能：（一）說明財務比率曾應用於企業預測之種類並將重點 置於企業破產預測之功能上（二）探討破產企業其財比率可能具有之特性（三）相關 學者之實證研究介紹與討論。第六章結論與建議。

本研究利用截至2007年5月止在台灣上市上櫃之資訊電子產業公司，進行智慧資本因素與企業價值和獲利能力之間關係的探討。欲從此問題瞭解當前除了傳統的財務因素之外，智慧資本因素對與企業價值和獲利能力的影響，在評估一家企業的價值需將智慧資本因素納入考量。 本研究利用過去文獻所使用之智慧資本指標，採用因素分析來萃取出代表人力資本的員工獲利因素和員工薪資增長因素，代表顧客資本的營收及營收成長因素和廣告費因素，代表創新資本的研發費用因素，代表流程資本的管理費用因素和流動比率因素。本研究主要在探討代表企業價值的市場附加價值、市價帳面比和Tobin’s q值，代表獲利能力的每股剩餘價值、每股無形資產價值和每股經濟附加價值與智慧資本因素之間的關聯。 實證結果為人力資本、顧客資本、創新資本和流程資本對市場附加價值有正向顯著影響，顧客資本、創新資本和流程資本對市價帳面比有正向顯著影響，人力資本相對於其他智慧資本對市價帳面比具有中介效果。人力資本、顧客資本和流程資本對Tobin’s q值有正向顯著影響，創新資本對Tobin’s q值的影響方向為正向。人力資本、顧客資本、創新資本和流程資本對每股剩餘價值有正向顯著影響，人力資本、顧客資本、創新資本和流程資本對每股無形資產有正向顯著影響，顧客資本、創新資本和流程資本對每股經濟附加價值有正向顯著影響，人力資本相對於其他智慧資本對每股經濟附加價值具有中介效果。由以上討論可知，人力資本、顧客資本、創新資本對企業價值及獲利能力都有正向的影響。 智慧資本因子之間互相的研究結果為，流程資本的管理費用因素與其他因素之間的交互影響皆為負向，本研究推論為管理費用因素與其他智慧資本因素具有資源運用互斥性，而其他因素之間的交互影響則為正向，其中只有廣告費因素沒有與其他因素有交互影響。本研究推論為廣告費的性質屬於成本投入面，不屬於結果面，所以和人力資本、流程資本和創新資本的因素對廣告費因素的影響並不顯著。

近年來常常聽到有所謂的電子新貴或是網路新貴族，年紀輕輕工作個3∼5年就擁有千萬甚至億元身價，羡煞了工作十幾二十年卻還在與房子貸款奮鬥的勞工朋友，或許他們也有出來創業的念頭，但卻往往承受不了這麼大的風險而作罷，也可能想要跳槽卻提不起勇氣，怕自己的專業已不符時代潮流甚至會淹沒在電子浪潮下，因此常常聽到父執輩朋友談起工作上的不順遂及提不起勁，工作了一輩子皆是為別人賺錢的怨言。因此如何平衡傳統產業及高科技產業之間員工不滿及差距，並能持續維持公司創新及開發的動力，如何設計一套能提高員工向心力、員工工作參與感並增加工作效率的機制就顯得相當重要。 但在討論激勵制度的時候並不能將所有重點皆著墨於股票的發放上，因為台灣分紅制度的實施雖然使得台灣科技快速成長，但也造成股本快速膨脹，如果公司不屬於高成長性的產業，如傳統產業，則分紅制度可能反使公司因盈餘未能趕上股本膨脹的速度而導致產業衰退，國內大部份傳統產業的股票並不能如高科技產業一樣維持在高價位上，且觀察國內傳統產業近幾年來股價的表現中亦發現股價大多數呈現下降的走勢，因此以股票來獎勵員工並不能有效的達到吸引員工及留住公司優秀人才的目的，所以台灣一般傳統產業並不適合以股票為基礎的激勵措施，所以除了以股票做為吸引員工之外，亦可以考慮以現金做為員工的激勵措施。 另外由於國內企業基於全球發展策略的需要，常需於海外設立分據點，所以我們必須了解外國實施已久的股票選擇權制度優劣及執行的機制，才能有效達到激勵員工及創造公司價值，達成公司及員工兩造之間雙贏的局面。由於國內目前並無股票選擇權制度，而股票選擇權制度的優點又能適時彌補現行國內分紅入股制度所產生的缺朱，並能配合國內未來全球發展策略，因此值得我們詳細深入探討分析。 首先本論文藉由瞭解國內相關高科技的激勵制度，對其做深入的探討並分析可能產生的問題，進而引進外國相關的激勵制度，包括利潤分享計畫(profit shaing)及股票選擇權制度(stock option)，其中利潤分享計畫是以現金發放為主，而股票選擇權則是以股票發放為主。本篇論文主要探討各激勵制度使用上的優缺點並於一章節中做模擬試算，文中整理利潤分享計畫共包括六項，如現金利潤分享計畫(cash profit shaing plan)、簡單計畫(Simple plan)、簡化員工退休計畫(Simplifed employee pension plan,SEP)、遞延利潤分享計畫(deferred profit shaing plan)、現金購買計畫(Money-purchaseplan)及40lk，而股票選擇擇權則是以廣泛基礎的股票選擇權為主，另外還介紹以股票為主的員工持股信託(ESOP)、目標利潤計畫(target-benefit plan)及股票紅利計畫(Stock-bonus plan)。 而在可預期的未來國內將會實施股票選擇權制度，因此本論文另以一章節探討股票選擇權並對股票選擇權所產生的問題做分析，例如當員工執行股票選擇權時所產生盈餘及投票權稀釋的問題，公司應如何有效解決；當公司發生合併時股票選擇權應如何調整；當股市下跌股票選擇權發生價外時公司應如何解決。本論文對上述問題提出有效的解決替代方案，並對各問題做一詳細的探討分析，並於最後附錄的部份納入公司執行激勵制度時所應考量的事項。最後希望未來相關激勵制度推行時，本論文能提供相關資訊使得員工及公司能有所助益。

要創造顧客價值，首先需瞭解顧客。顧客是企業最重要的資產，企業應掌握該資產之性質與經濟意涵。本研究自此觀點出發，對個案公司之顧客資產提出四大問題：1.可能長期/短期往來客戶分辨及探討可能長期往來客戶是否一定是好客戶2.各區隔客戶的主要消費型態3.各區隔顧客與企業之獲利關係4.各區隔顧客之理財型態。本研究藉由此四大問題，串連時間、獲利與經濟行為構面進行分析與探討。本研究之資料取自某銀行信用卡部門二年期之月顧客資料。 　　本研究之發現說明如下： 　　1.以獲利與時間兩構面為區隔，發現長期往來之客戶不一定是好客戶。可能短期往來客戶亦有極佳之獲利潛能，但可能因為企業未能滿足需求或客戶有交換使用各家信用卡之行為、預算分配情況的影響，致使此類客戶未能成為忠實客戶，管理當局應深入調查這些顧客的行為，以利策略之擬定。 　　2.各區隔間有鮮明之行為特質。各區隔之所注重的消費層次不同，關心的議題可能不同，因此企業在行銷上注重的層面理應不同。 　　3.大多數之客群對獲利有顯著貢獻，顯示出大多數客戶是具有潛在利潤的客戶。 　　4.「一般交易需求者」為個案銀行之主要客戶，屬於極少拖欠帳款，或者是有支出預算之消費者，銀行只能自手續費獲利，因此，日常營運成本可能是關心重點，企業應力求成為此類顧客的主要銀行。 / Customer valuation is becoming a critical element in strategy development. It is built on the notation that the customer is the primary asset of the firm. The firm has a protfolio of customer assets that should be analyzed economically to determine their value to the firm. The four issues in this study relate to (1) identifying possible long-lived or short-lived customers and if those possible long-lived customers are necessarily profitable customers or not; (2) investigating consuming behavior of each segment; (3) understanding the profit relationship between the firm and customers; (4) establising financing behavior of each segment. This study is based on a monthly data from a large retail bank for two years. 　　Bellows are the illustation of the empirical findings in this study： 　　 1. Duration and customer profitability are two good dimensions of segmentation. Long-lived customers are not necessarily profitable customers. Short-lived customers have great potential in profitability, too. The firm may not fulfill their needs. Those customers may be butterflies, i.e., they like to use different banks’credit cards. On the other hand, some customers may have budget for their spending. The firm must investigate this phenomenon deeply, so as to plan their marketing strategy. 　　 2. Each segment concerns about different issues because they have distintive consuming behavior. So, the firm must have different marketing strategies for each segment. 　　 3. There is positive association between customers and the firm's profitability in most of the segments. This reveals that most customers are profitable. 　　 4. Tansistors are the domain customer type of the firm. They usually pay bills in time. Maybe, they have spending budget. The firm receives transation fees only. Under this condition, operation excellence is the key point. The firm must pay great efforts to become the domain bank of their customers.

政府入口網站含蓋了眾多提供公共服務的網站，讓民眾或企業進行相關業務的辦理、資訊的查詢以及進行交易等行為。全國或是全球需要使用到政府服務，例如政府採購等之使用者皆是政府入口網站之服務對象。因此政府網站在資料流量含量方面較之於一般商業網站更為可觀，亦包含了電子商務性質。在此狀況下，政府角色亦已逐漸從管制調適為服務。就政府體策略或執行計畫而言，實施知識管理除可使行政單位的工作效率提昇，行政流程時間縮短，更可避免重覆錯誤及誤判訊息之可能。 　　本研究主要以行政院公共工程委員會目前所推行之『政府採購電子化』計畫為研究對象，冀於對未來五年能達到政府採購作業全面電子化提出建議。本研究之目標係分析研擬「政府電子採購入口網站」之關鍵成功因素，從而由「政府採購電子化」計畫現行系統歸納出具綜效之整合型「政府電子採購入口網站」功能架構，其工作內容如下： 　　1. 歸納、分析現行各系統及政府採購法推動之問題。 　　2. 瞭解國內政府入口網站之推動情形，分析企業資訊入口網站解決方案現況。 　　3. 利用分析層級程序法（Analytic Hierarchy Process，簡稱ＡＨＰ）歸納出三分類專家，包括工程會內部專家、公部門專家、產業界及學界專家所認為的「政府電子採購入口網站」之關鍵成功因素，同時也分析資訊職務與非資訊職務專家觀點之相異點。 　　4. 根據歸納出來之關鍵成功因素與內部需求，提出具建設性之「政府電子採購入口網站」功能架構雛形，建議工程會推動「政府採購入口網站」提供之功能依據。 　　本研究AHP法研究結果如下： 　　1. 本研究中之各類專家一般認為內在因素比外在環境因素之權重大。 　　2. 第三層關鍵成功因素包括知識管理機制之健全化、政策及法制配合度、使用者服務機制、資訊系統與營運。整體而言，工程會內部專家與產業界及學界專家兩類專家較重視政策及法制配合度構面因素，而公部門專家比較重視資訊系統與營運構面因素。資訊職務專家較重視政策及法制配合度構面因素，非資訊職務專家比較重視資訊系統與營運構面因素。 　　3. 整體最底層關鍵成功因素排名前七項分別為高階長官的參與和支持並訂定明確的目標、即時配合實際狀況，修正、鬆綁法規、充裕的資源配合、提昇法令約束力之效力、提供快速回應問題之機制、介面具親和力、操作流程循序簡單、提供高度的可靠性與穩定性。 　　本研究最後逐一對專家深入訪談、工程會需求訪談、企業資訊入口網站解決方案及關鍵成功因素AHP之分析等結果提出結論與建議。 / An e-Government Portal should integrates numerous websites that offer public service, and provides individuals or enterprises with a platform for trafficking, searching information, and conducting transactions. Thus, all the users, that need to access government service and government procurement information, are potential customers of the e-Government Portal website. Hence, the e-Government Portal website, with e-Commerce quality, has more enormous data flow and database contents in comparison with simple e-Commerce sites. Last but not least, the role of e-Government Portal website is turned gradually into a service provider from its simple transition role of inspection. 　　From government's strategic aspect, actions regarding knowledge management can not only improve the efficiency and streamline the administrative procedures, but also avoid the crisis of repeating failures and misleadings of messages. 　　The object of this research is the Electronic Procurement Plan, which was established and promoted by the Public Construction Commission (PCC) of The Executive Yuan, R.O.C. The goal of the Electronic Procurement Plan is to accomplish the electronic commerce of the government procurement entirely in five years. This study aims to find out the critical success factors (CSF) for the Government Electronic Procurement Portal Website, and to carry out a functional architecture for the synergic Government Electronic Procurement Portal Website via the following working packages : 　　1. to analyze and formulate the problems of promoting the electronic government procurement system and the government procurement law. 　　2. to discuss the ongoing domestic promotion programs of the e-Government Portal websites and analyze the status quo cases of the Enterprise Information Portal (EIP) solution. 　　3. to analyze and compare the critical success factors of the Government Electronic Procurement Portal Website of various expert viewpoints through Analytic Hierarchy Process (AHP) method. The experts come from the PCC internal public servants, public servants from other government agencies as well as industrialists and scholars. On the other hand, the different viewpoints between the IT background experts and non-IT background experts are also compared. 　　4. to summarize constitutive functional architecture for the Government Electronic Procurement Portal Website according to the resulted CSF and the PCC internal requirements. 　　The results of AHP analysis can be stated as following: 　　1. The internal factors outweigh external factors. 　　2. The third-level of factors of AHP architecture includes the solidity of knowledge management, the compatibility of policies and laws, the user service mechanism and the information systems and operations. Generally, the PCC internal public servants, industrialists and scholars pay more attention to the compatibility of policies and laws than the other public servants that put a lot of emphasis on the information systems and operations. The IT background experts value the compatibility of policies and laws, whereas the non-IT background experts emphasize the information systems and operations. 　　3. The top seven priority factors of the rock-bottom level factors include the involvements and endorsements of the top executives and establish the clear goals, the instantaneous emendation and relaxation of the laws, the compatibility of abundant resource, the effectiveness of promoting the law's constraint force, friendly interface and easily sequential operation flow and high reliability and stability. 　　At last, this research leads to the conclusions and suggestions in regard to in-depth experts interviews，PCC internal requirement investigations, EIP solutions and the AHP CSF analysis.