本論文的研究目的，乃在瞭解台灣地區私立醫療機構成本控制制度的現況，並探討影 響成本控制制度良窳的因素，俾對私立醫療機構的成本控制制度提出改進的建議。 本論文的研究方法，包括初級資料及次級資料的研究。研究程序包括：（１）廣泛的 文獻探討，（２）利用函證搜集相關的資料，（３）評估、分析與解釋所蒐集的資料 ，（４）提出改進的建議。 本論文共一冊約六萬餘言，全文分為七章，第一章：緒論。第二章：醫療機構的成本 控制制度，包括：（１）成本控制制度的概念。（２）醫療機構的成本控制制度。第 三章影響醫療機構成本控制制度的現況。第六章：影響台灣地區私立醫療機構成本控 制制度的因素。第七章：結論與建議。

本研究旨在比較兩岸民辦幼教發展及其相關法規，透過比較法、文件分析法及實地訪談法，以增進對兩岸幼教環境之瞭解與認識。本研究之目的包括：壹、探究台灣地區與大陸民辦幼教之發展歷程及現況。貳、了解台灣地區與大陸民辦幼教相關法規之歷史源流與規範。參、綜合研究結果增進對兩岸幼教環境之瞭解與認識，並提出建議。 本研究之結論有如下三點：壹、幼兒教育之定位受政治型態影響而有所不同。貳、國家對民辦教育的開放與管理態度影響幼稚園經營方式。參、幼兒教育之工作本質來自於人們就業後之需求，仰賴經濟環境支撐發展。 同時根據研究發現，本研究對於台灣民辦（私立）幼教發展提出建議如下：壹、法規頒佈前可先以試行方式前測，視適應情形再正式頒佈；貳、幼兒教育應設置教育行政專責單位，以促進幼教發展之整體規劃；參、教育與社福機關權責需劃分清楚，幼教相關事務應由教育部主管；肆、對民辦(私立)學校不得營利之限制需酌情調整，提供合理回報及辦學誘因；伍、審思私幼設置財團法人意義，避免因法人資格造成法規適用限制；陸、對幼教相關法規內涵之重新思考> / This study intends to compare the development and relevant law about the minban（i.e. private sector）system in early childhood education through documentary analysis, comparative and interview methodologies in order to comprehend the early childhood education environments between Taiwan and Mainland China. Furthermore, the purpose of the study is to explore the minban system’s progress and current situation, and to understand the origin and regulation of the relevant law for both. It concludes the research results and then to provide the policy recommendations. Based on the findings, the results of the study are as follows. First, the public’s perception of the importance of early childhood education was affected by the political situation of the country. Second, the openness and managerial attitude of the authorities affected the operating mode of the kindergartens. Third, the existence of early childhood education depends on parental demands based on their career needs; it depends on the economic environment to support its development. The study offers some suggestions to Taiwan’s minban system of early childhood educators: (1)Before the enactment of a law, a pretest of its effects should be conducted; (2) Government should provide a responsible and regular regimen for Kindergartens in order to promote their development.; (3) Government should separate the duties of education and social welfare clearly according to their abilities and functions; early childhood education should be managed by the Ministry of Education; (4) Government should offer reasonable opportunities for the minban school investor rather than limit them in school generated profits; (5)Government should redefine the role of consortia in the kindergarten, and avoid the resulting limitations of the relevant law; (6) Generally, we need to re-evaluate the intent of relevant laws about early childhood education.

本研究以三階段資料包絡分析探討在95到97學年度三年間國內近年升格的私立技職院校的經營績效。研究藉由三階段的調整，期望觀察出各技職院校在摒除環境和產出品質的影響下，真實的學校經營效率表現。結果顯示，當學校屬性為中部學校、南部學校、中型規模學校、科技大學等與各項投入差額之間，具有正向關係，而學校屬性為商科重點或其他科的學校、大型學校等與各項投入差額之間，具有負向關係。而在排除外在因素與統計干擾的影響後，本研究發現各高等技職院校的技術效率、純技術效率與規模效率的差異會減少，多數高等技職院校管理效率仍有改善空間，且亦有部分無效率來自於規模無效率，除部分技職院校處於固定規模報酬階段外，其餘多數技職院校皆處於規模報酬遞增階段。 / This paper uses the three-stage data envelopment analysis (DEA) to measure performance efficiency of the private vocational and technological colleges which are elevated recently in Taiwan during the 2006-2008 periods. With the three-stage adjustment, the researcher presented the relationship between the outside environmental factors among the considered colleges and the input slacks. After excluding the impacts from outside environmental factors and statistical noises, the study finds that the differences among the technical efficiency, the pure technical efficiency, and scale efficiency of the considered colleges would be decreased. In addition, it is also found that most considered colleges have opportunity to improve their efficiency and are in the phase of increasing returns to scale.

近年來私立大專院校的弊案層出不窮，引起社會大眾的高度重視，本研究即針對私立大專院校之財務結構現況與會計處理作探討。本研究採用財務項目組成要素與相關財務比率，進行財務結構現況分析，並透過規模大小、組織型態、系所類別與正常異常等劃分，作進一步的探討；另外，本研究探討我國目前對於私立大專院校財務報表編製之規定與會計理論相違之處，以提供改進之建議，並建立適當假設，針對折舊性固定資產提列折舊，檢視相關財務比率變動的情形。 　　研究結果發現，私立大專院校的收入來源，主要為其學雜費收入，其次為補助及捐贈收入。而經常性支出項目，主要為其教學研究及訓輔支出，其次為行政管理支出。資產組成結構係以固定資產比重最高，其次為流動資產及長期投資與基金；而折舊性資產佔總資產的比率約為50%。就整體而言，其流動性尚稱良好，負債比率約為14%；資產報酬率約為10%，權益報酬率約為11%；經常性支出佔總收入之比率約為70%。在本研究所建立之假設下，試提折舊發現變動程度較大的項目為當期餘絀佔總收入的比率與負債比率。且改編前後達顯著差異水準的有經常性支出及當期餘絀占總收入比率、固定資產比率、長期資金佔固定資產比率等。 　　本研究根據上述研究結果，建議私立大專院校的折舊性固定資產，應於使用期間內提列折舊，及私立大專院校的會計處理應儘量與我國一般公認會計原則一致，並儘速制定非營利組織適用之一般公認會計原則。 / Recently, the corruptions of private universities and colleges have emerged, and attract much concern from the public. This study evaluates the current financial structure of and the financial accounting standards for private universities and colleges. The current financial structure is evaluated by using percentage analysis and relevant financial ratio analysis. To explore this issue more in depth, the study discuss the financial structure based on the scales of size, the organization types, the operating natures, and normal-abnormal separation of private universities and colleges. Besides, this study compares the accounting standards of private universities and colleges with Generally Accepted Accounting Principles and provides revise proposals. This study also establishes proper assumptions for private schools’ depreciable fixed assets and observes the effect of the change on the depreciation accounting on the financial ratios. 　　Empirical results show that tuition revenues are the primary income resources of private schools. The subsidies and donations occupy second big share. The expenditures of the instruction and the administration are the major items of the regular expenditures. Fixed assets have the biggest percentage of the total assets, and the current assets and long-term investments are the second and the third respectively; the depreciable assets are about 50% of the total assets; As a whole, the fluidity of the private schools is sound, and the debt ratio is about 14%; ROA is about 10%, and ROE is about 11%; regular expenditures are about 70% of total incomes. Under the assumptions of this study, we found that current surplus/ total incomes ratio and debt ratio are greatly affected, and regular expenditures/total incomes ratio, current surplus/total incomes ratio, fixed assets/total assets ratio, and long-term capital/fixed assets ratio are significantly different. 　　According to the results above, this study suggests that the depreciable fixed assets of the private universities and colleges be depreciated during the useful life, and the accounting standards be accordant with GAAP. Last but not the least, we should establish GAAP for the non-profit organizations as soon as possible.

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

隨著科技的發展，帶動全球化潮流，「病人無國界」的趨勢也因而形成。醫療資訊普及流通，民眾可以在此基礎上，尋求最能滿足自我需求的醫療服務，於是出現了跨越國界的醫療型態。相較於歐美國家高昂的醫療費用與冗長的就醫等候時間，亞洲國家擁有健全之醫療服務與品質，且能享有較低廉之醫療費用，促使著歐美國家民眾紛紛前往亞洲國家就醫。其次，隨著M型化社會型態在各國發酵，經濟能力較高者，對於跨國尋求高品質、高技術醫療服務的需求就越多，加上科技發達，人類平均壽命逐漸延長，形成高齡化的社會，帶來了全球醫藥保健與健康照護產業龐大之商機。國際醫療因而成為近年來炙手可熱之新興產業，帶動龐大經濟產值，進而促使許多國家開始重視此面向，紛紛開始推動各項政策，爭取發展國際醫療之契機。台灣正式推動國際醫療發展計畫至今已經九年多，國內許多公、私立醫療院所都加入此推動行列，但成效如何，以及公私立醫院在推行國際醫療上，所建立的經營模式是否相同等，都是本研究的重點。 本研究以個案分析法，運用Mark W. Johnson, Clayton M. Christensen, 及Henning Kagermann的商業模式再創新之四大構面「顧客價值主張」、「利潤公式」、「關鍵資源」、「關鍵流程」，探討公、私立醫院發展國際醫療服務之經營模式，並分析公、私立醫院經營國際醫療的差異處、不足之處以及彼此可學習之處，藉此提供兩者未來操作國際醫療策略之建議。 研究發現，私立醫院在建構國際醫療商業模式上相對公立醫院來的完整，主要原因為，公立醫院仍受限於傳統體制約束，無法建立符合國際醫療之流程，但公立醫院因為歷史悠久，因此有品牌優勢，只是此優勢很可能會隨著競爭對手的強力曝光而慢慢消失。相反的，私立醫院在操作國際醫療上較有彈性，但仍必須積極推廣自有品牌，以強化自身競爭優勢。 / With the rise of globalization, the advancement of technology and breakthrough in healthcare, people nowadays seek the best medical care in all parts of the world. People could search and choose to get the healthcare they hope to receive without borders. In western countries where medical care is expensive and inefficient, more and more people from these nations are flocking to Asian countries like Taiwan to receive a more complete and cost-efficient health care. On the other hand, upper class people in an M society could have the privilege to seek the best medical care in countries where healthcare is more advanced. Therefore, International healthcare service has been one of the most important strategies for hospitals in countries like Taiwan. Most private and public organizations in the medical field have put their efforts to integrate the most reliable sources to join this trend. The purpose of this study is to explore how public and private hospitals in Taiwan set up their business models in regards to international healthcare, and verify if their business models are feasible. This study implemented case study methods and applied “customer value proposition”, “profit formula”, ”key resources”, and “key processes ”, four dimensions of successful business model proposed by Mark W. Johnson, Clayton M. Christensen and Henning Kagermann to discuss the different factors for public hospital and private hospital in international healthcare. This study expects to discover the key successful factors and provide suggestions to each of them. The results of this study show that public hospitals regarded as non-profit organizations are less flexible because of the limitation on traditional regulations, thus it is difficult to set up a more complete and internationalized business model. On the other hand, private hospitals are more flexible. In order to strengthen their competitive advantage, these private organizations must promote their own brand actively to achieve a competitive advantage in this globalized trend.

由於勞動市場的變遷及私立就業服務機構的限制解除，使私立就業服務機構的發展變得更快速與多樣化，私立就業服務機構便逐漸形成一個新興的人才產業。而本研究主要即是探討我國目前人才產業的現況，及公立就業服務機構所受到的挑戰，運用文獻分析比較兩者間的互動關係，並透過西方國家的經驗來對照台灣目前的現狀。 根據研究分析結果發現： 一、公立就業服務機構：在就業服務市場化的帶動下，人才產業已逐漸成型，雖然在國家勞動政策的執行上，公立就業服務機構仍有其不可或缺的重要性。但私立就業服務機構在就業服務的功能上，確實已帶給公立就業服務機構一定程度的挑戰。也使其在勞動市場裡壟斷性的地位已無法維持，而須採取適當的調整來謀求和人才產業的合作與共存。另一方面，為了使就業服務能夠更加貼近於所需的民眾，也為了滿足不同需求的人，公立就業服務機構地方分權化的情形將越來越常見。 二、在我國，人才產業自就業服務法通過以後，因私立就業服務機構的設立有了法律的依據，而加速了人才產業的發展。經過多年的演進，人才產業已對公立就業服務機構產生三個重要的影響，首先是使公民營就業服務機構的服務對象產生了區隔與分眾化的現象；第二，受限於經費及人力的不足，使公立就業服務機構開始藉由人才產業的專業能力來提升本身就業諮詢服務的能力。最後，則是人才產業樣態多元化的發展，顯示我國目前就業服務法的規定已不符勞動市場現況，而需適當的法律修訂已維持良善的勞動市場

国立情報学研究所で電子化したコンテンツを使用している。

在全球化之今日，英語之重要性已不可同日而語，而伴隨著教育改革及教育選擇權之開放，私立雙語小學也漸漸成為家長之選擇之一，越來越多的家長放棄學區學校，開始作出私立雙語小學之選擇。為探究家長為其子女選擇私立雙語小學就讀之因，本研究先以Ajzen之計畫行為理論(Theory of Planned Behavior)為基底，根據本研究之目的，做出些微修改後擬定訪談搞，以半結構訪談方式面對面與選擇私立雙語小學家長進行晤談，之後，再以樣板式分析方法進行分析。分析之結果除了計畫行為理論之中之態度、主觀規範與行為控制知覺之外，研究者認為根據本研究之目的，應再增列學習關鍵期，故研究之結果以四大方向呈現。（一）態度：在態度方面以家長之擔憂與私立小學之對策、台灣大環境之社會問題以及家長個人之內在因素為三大影響家長選擇私立雙語小學之因，（二）主觀規範：影響家長之重要他人主要分為兩類探討之，分別為專業人士以及身邊有相關經驗之重要他人，（三）行為控制知覺：家長所持之外部資源（主要為經濟能力）與其本身之自我效能，以及（四）童年決定論：家長所關心關鍵學習期之學習議題。最後針對本研究之結果作出討論與建議，希望能透過本研究，提供台灣教育另一參考面向。 / Language ability plays an important role in the era of globalization and, instead of the schools in the school district, parents start considering bilingual schools as their educational choice for their children. The aim of this study, therefore, was to identify parental rationales for choosing bilingual schools. A qualitative case study approach was used to gain an understanding of parents’ decision-making process. The research participants were eight Taiwanese parents who made the choices of sending their children into private bilingual primary schools. The parents were interviewed by a semi-structured interview method. The interview transcripts were analyzed using template analysis based on Ajzen’s Theory of Planned Behavior. The results of data analysis revealed that parents’ rationales for choosing bilingual schools were categorized in four main dimensions and smaller parts for each: (a) Attitude: the policies of private bilingual primary schools toward the concern of parents, the problems of Taiwan social environment and parents’ intrinsic negative tendency are the three main factors which impact parents’ attitude toward private bilingual primary schools (b) Subjective norms: advice from the experts and significant others (c) Perceived behavioral control: accessible control beliefs (family finance condition) and parents’ self-efficacy (d) Critical learning period: learning issues that concern parents in critical learning period.

第一章是結論：內分(一)研究動機與目的：(二)研究範圍與方法；(三)研究之資料來 源、價值與限制；(四)專用名辭詮釋等四節。本章意在述本研究之架構與內容大要。 第二章為有關文獻之探討：共計(一)學校建築建造之過程及其特性；(二)學校建築設 計與設傭購置之原則；(三) 美日有關高文職校之學校圖書、視聽和保健設施概況；( 四) 美有關學校照度、噪音響度與溫濕度標準之研究等四節。本章旨為簡介與本研究 有關之美日教育先進國家於高中職校學校建築與設傭之理論與實務概況，並對吾國之 現況作一淺顯探討，進而尋出吾國今後應努力之方向。 第三章是調查研究之設計與實施：內分(一)問卷調查之設計與實施；(二)調查表之設 計與調查實施；(三)訪問調查之設計與實施等三節。本章乃在敘述本研究之問卷、調 查表與訪問等調查之工具設計、樣本選取、研究過程與資料處理。 第四章為調查研究之結果分析與說明：計有(一)問卷調查之結果分析：(二)調查表調 查之結果分析；(三)訪問調查之結果分析等三節。本章係藉分析問卷、調查表與訪問 所得之資料，以了解高市職校師生對其校之學校建築與設傭之看法、各校學校建築與 設傭之實況和其校舍之照度、噪音響度與溫濕度之一般情況。第五章是結論與建議： 計(一)結論；(二)建議二節。本章首先就理論探討與實際調查所得之發現，歸納成數 點結論；再依之提出若干可行之建議。