美國因拜杜法案頒佈，將研發成果下放研發機構的推波助瀾下，不論是授權或成立新創事業，專利成功商品化的例子大量增加，同時為了將研發成果推展到產業創造經濟價值，許多專責單位紛紛成立，大學或研發機構普設技術移轉辦公室（Technology licensing office, TLO）。 而不論是大學或研發機構，其技術與研發成果，唯有透過商品化的過程，才能獲取真正的利益；商品化的方式依其技術特性的不同，可以區分為「專利授權」與「創立衍生企業」兩種方式；兩者沒有優劣之分，端視技術本身特性進行選擇。 鄰近我國的日本，擁有豐沛的研發能量，日本大企業在國際產業也多居領導地位；然其大學與研發機構研究成果的授權或實際創立企業的成績，長期以來都不理想，為了提升日本的國際競爭力，日本政府十年來陸續頒佈許多相關法案，學校與研發機構更積極配合運作。 本研究訪問東京大學、早稻田大學、AIST與東京工業大學等單位後發現，技術移轉辦公室在研發成果商品化的過程中，同時扮演導正研發方向與輔導廠商成長的雙重角色：其藉由業師輔導（Mentoring）、創業教育（Education）、激勵誘因（Incentive）、專利行銷（Marketing）、投資資金（Investment）與衝突解決（Resolution）這六個構面作為，使組織內人員之研發方向不偏離市場所需，並協助廠商提升承接技術移轉的能力，進而提升研發成果商品化的成功機率。 關鍵字：技術移轉辦公室、TLO、商品化、技術授權、衍生企業 / With the passage of the Bayh-Dole Act, the transfer of exclusively controlled research efforts to research and development organizations as well as business operation fosters successful commercialization of the patent-licensing business and new ventures; meanwhile, university or research institutions establish Technology Licensing Office (TLO) performing a wide variety of highly specialized patenting and licensing functions of inventions to develop research outcomes to commercial marketplace in order to create economic value. From universities to research institutions, commercialization process is the only way to extract profit from technology research efforts. The patterns of Commercialization can be split into two forms by its characteristics: Patent-licensing and Spin-off ventures. Choices between the above two commercialization patterns are not based on pros and cons but the characteristics. Japan owns powerful research energies and Japanese enterprises pioneer on international industries; however, the outcomes from licensing of new ventures or Japanese universities and academic research laboratories’ research results have been lack of success. To enhance international competitive advantages, Japanese government has enacted many related regulations and laws; meanwhile, universities and research laboratories are compliant aggressively with patenting and licensing regulations. After a series of researches have been conducted with Tokyo University, Wesada University, AIST and Tokyo Institute of Technology, Technology Licensing Office (TLO) enacts dual roles of engaging in correcting research direction and supporting the development of new industries during the process of commercialization: through the following six aspects: Mentoring, Education, Incentive, Marketing, Investment and Resolution to ensure research direction best meet market’s needs and enhance business entities’ abilities of technology transfer; furthermore, to increase the success rate from commercialization of research outcomes. Key Word: TLO、commercialization、licensing、spin-off venture.

法人說明會是公司傳遞內部訊息給外部使用者方法之一，透過法人說明會宣佈財務及非財務資訊，藉以消弭因資訊不對稱所產生之代理問題，亦為分析師作出盈餘預測參考依據之一。在半導體供應鏈中，其上、下游產業間關聯緊密，資訊具有垂直移轉效果，因此，本研究欲探討半導體供應鏈中，下游公司分析師參考上游關聯公司法人說明會資訊並作出盈餘預測調整之程度。 本研究針對國內2005年至2011年半導體上市、櫃公司，進行法人說明會資訊與分析師盈餘預測修正之關聯性。實證結果發現，下游公司財務分析師會參考上游關聯公司召開法人說明會所宣佈之預測財務及非財務資料，並修正對公司之盈餘預測；且供應鏈中，上、下游關係越遠及國籍為外國之分析師，對上游關聯公司法人說明會資訊依賴程度越高，作出的盈餘預測調整幅度越大。

傳統探討利潤移轉效果的租稅競爭文獻中，忽略廠商租稅規避效果對公共財的影響。然而，在貿易自由化與國際化興盛的時代下，廠商對於國與國之間的租稅安排是複雜且不可避免，所以在探究租稅競爭時，租稅規避也是一項重要的考量因素。因此本文以Lai (2006) 一文為基礎，建構一個具有利潤移轉效果的國際租稅競爭模型，分別為Cournot數量競爭與Bertrand價格競爭，來探討廠商租稅規避效果對國際租稅競爭導致公共財提供量不足的影響問題。 本文章有幾點發現：Cournot 數量競爭下，避稅效果會強化稅基、稅收效果，和利潤移轉效果，加劇公共財提供數量不足的問題。而Bertrand價格競爭下，避稅效果同樣會使公共財提供量下降，但此模型下的利潤移轉效果對公共財影響為正向，使得公共財數量皆大於Cournot模型之下。此外，本文也探討眾多參數對政府最適決策的影響。 / The traditional literatures of tax competition, which include the rent shifting effect, ignore the impact of tax avoidance effect on public goods. However, the taxation arrangements between countries which firms face are complex and inevitable in this era of trade liberalization and internationalization. Therefore, when investigating tax competition, we should consider an important factor- tax avoidance. So, this paper is based on Lai (2006) to build an international tax competition model containing rent shifting effect. We will discuss the problem of insufficient public goods and how tax avoidance effect influence this question in Cournot competition and Bertrand competition. This conclusion shows that tax avoidance effect enhances tax-base effect, revenue effect and rent shifting effect in Cournot competition. In this condition, the issue of insufficient public goods will worsen. In Bertrand competition, tax avoidance effect will also make the quantity of public goods fall. But rent shifting effect in this model is so good for public goods that the quantity of public goods is larger than Cournot competition. Furthermore, this paper also uses software to test many parameters and finds the parameters how to influence government's optimal decision.

不動產價格不斷飆漲，高房價已成為一般大眾不可承受之重。不動產價格可能因總體環境、貨幣、土地與稅制政策影響所致。政府亦會透過經濟與金融層面管制、稅務制度調整與土地政策推行等層面，進行不動產價格之調控措施。 高資產個人於不動產資源配置上，應針對不同時空背景，採取不同之規劃模式與安排。以往高資產個人租稅規劃，較著重於單一時點之租稅規劃，並未通盤考慮政府相關政策影響。故本研究首先分析景氣循環波動對不動產市場之影響，針對我國歷次不動產景氣波動之原因進行說明，並彙整政府採取之相對應不動產調控措施，以及歸納可能影響不動產價格波動之因素。另佐以高資產個人以及家族企業個案實例，進行推估假設與試算進行說明分析。以透過本文分析彙總，提供高資產個人與社會大眾於進行資產配置時之安排與規劃參考。 我國歷次不動產景氣概況變動，主要仍受經濟成長、國民所得增加、通貨膨脹、優惠金融環境與土地及稅制調整影響。政府不動產調控政策，主要著重於金融政策（貨幣供給、利率調整及信用管制）、稅制政策（奢侈稅之推動、實價登錄、房地合一）與土地政策（使用管制、都市健全計畫）。 個案中高資產個人進行資產規劃之目的，係將其所持有之大量不動產傳承予女兒。於資產移轉方式選擇上，可藉由出售移轉、贈與移轉及遺產繼承達成目的，其稅負負擔與效益影響各有不同。經個案試算，若資產移轉子女，子女不另行出售不動產，資產移轉應以出售移轉為最佳選擇；若子女預計再行出售所受贈之不動產，於景氣衰退階段下，仍以出售移轉為較佳方案。若從父母替子女創造資金證明觀點，不動產標的物型態亦會造成決策影響，短時間之資金證明創造伴隨著鉅額之稅負負擔，此為高資產個人資產移轉前需深思考量之處。 本文另一個案公司係屬家族企業，主要透過公司持有不動產之模式，大幅降低個人稅負負擔，進而經營與控制家族企業，並透過層層交叉持股與股權比例設計配置，達到「家族不分家」之理念。本文分析該個案公司於公司經營策略之調整、長輩逝世前遺產規劃、並對所採用之家族傳承與財產規劃方式進行規劃說明。 隨著不動產稅制制度漸趨完善，對高資產個人而言，若其所持有不動產主係早期購置持有，現階段應無出售不動產之理由，但資產移轉將成為其未來無法避免之問題與挑戰。政府不動產調控政策之制定雖能達到一定之防杜成效，然仍無法達成平均社會財富之目的與效果，且隨我國經濟發展漸趨穩定，政府所扮演之角色更為重要，可預見之未來，人口問題亦將嚴重影響不動產市場，高資產個人除財富移轉外，亦應思考下一代於資產使用與配置效率之問題；政府亦應及早制定相關政策與規劃，以因應未來結構性變化所衍生之問題。 / The real estate prices have gone through the roof in the past few years. In an attempt to curb the house price, the government released many policies such as credit policy, tax policy, land policy and financial policy. The real estate markets are mainly affected by economic growth, national income, inflation, financial environment and the adjustment of the policy. The government’s control policy mainly focused on monetary policy, tax policy and land policy over past few years. Faced with the changes in the circumstances, the highly wealthy individual should adapt their tax planning strategies to the government’s various new policies. Therefore, this study address three topics - the impact on house market of the business cycle, the development of the Taiwan real estate market and the regulation of government policy. Besides, the study covers tax saving plans by conducting studies. Real estate can be transferred through various ways, such as selling, inheritance, gift and trust. Different way of transfer can bring a lot of differences on tax cost. In this study, take the high personal assets Mr. T case for example, Mr. T planning to transfer his large number of properties to his daughter. If his daughter wouldn’t expect to sell the real estate, selling to his daughter by Mr. T would be the best way in terms of overall tax costs. Further, even when her daughter wants to sell the proprieties, selling remains a better choice in time of business recession. From financial perspective, the types of object will have an impact on decision-making. The other case in this study addresses a family-owned business in Taiwan managing their family proprieties by corporation. By corporatization of family properties, the family can reduce their individual tax burden to a minimum cost and make family relationship united. Besides, this study also analyzes the family business strategy, the inheritance planning before the death of the elders, and the tax planning for the family inheritance project. With the government’s real estate tax policies putting in place, the transfer way of the real estate for the high asset individual becomes their primary concern. The government’s policy to curb real estate prices has achieved some results as expected; however, it still beyond the reach of equal distribution of wealth. The role of the government becomes more important in the foreseeable future. Accompanied by the population aging problem, the wealth transfer and the efficient utilization of asset have became a major public issue for the high asset individuals. The government should dot all the i’s and crossed all the t’s.

過往的國際租稅制度設計著重於避免雙重課稅以消除經貿交流所產生之障礙，然而當今因資訊科技快速發展使得新興商業模式興起，跨國交易手法複雜且創新，此套國際租稅制度已逐漸無法滿足當今新型態稽徵之需求，常造成各國稅捐之流失。因此，國際租稅制度的理念已由過往的避免雙重課稅轉換為現今的避免雙重不課稅，而跨國反避稅風潮也由此而生。我國於跨國反避稅浪潮中亦制定多項反避稅措施，然而其成效如何並未有相關研究文獻作全面性之檢視，因此本文以2002年至2014年台灣上市、上櫃與興櫃公司財務資料探討我國實施多年之反避稅措施對於企業租稅負擔與避稅行為之影響。 本文研究結果顯示，移轉訂價查核準則實施與簽署租稅協定將提升企業租稅負擔與降低避稅行為。由於我國企業資本弱化情形並不嚴重，因此反資本弱化條款實施對於我國企業並無顯著影響。在簽署租稅協定內含利益限制條款方面，利益限制條款並未顯著提升我國企業租稅負擔與避稅行為，究其原因，可能為我國簽署租稅協定且含利益限制條款之樣本數過少使其效果並不明顯。 / The emergence of international tax system was to reduce the burden of juridical double taxation and increase cross-border transactions. However, the new business model changed by rapid development of science and technology made taxing authorities difficult to define the substance of cross-border transactions. In this case many countries faced the fact of tax erosion, so the objective of international tax system has been changed from the elimination of double taxation to anti-avoidance measures. In order to prevent tax erosion, Taiwan’s government had legislated some anti-avoidance provisions. There is no study that research those anti-avoidance provisions whether have impact on Taiwanese enterprise. This study used Taiwanese financial information from 2002 to 2014 to investigate the tax burden and tax avoidance of enterprise after anti-avoidance provisions had been legislated. Empirical results show transfer pricing rules and tax treaties not only increase the tax burden but also decrease the tax avoidance of Taiwanese enterprise. This study find that there is no thin capitalization in Taiwan. At the end, tax treaties which involved limitation-on-benefits can’t increase the tax burden and decrease the tax avoidance of Taiwanese enterprise. Owing to few samples of tax treaties which involved limitation-on-benefits, the empirical result don’t reach the significant level.

知識移轉隨著知識經濟時代的來臨，成為多國企業管理知識優勢的重要議題。本研究首要目的是針對派外人員是知識移轉重要媒介的前題，探討台灣企業不同派外人員特徵與子公司特性，如何有效提昇子公司知識移轉績效的部分；其次，本研究採用資源基礎理論的觀點，探討不同的網絡關係，以及知識特性與知識移轉績效之關係。 在研究方法方面，本研究係以個案研究為輔，大樣本問卷調查為主。其中，個案研究採用4家台灣多國企業為研究對象，針對人力資源部門與高階主管進行半結構化的訪談。同時，收集多重次級資料來源，包括研究報告、報章雜誌、公司網站等，以進行個案研究的分析。問卷調查方式所收集的有效樣本為105家廠商（包含人力資源主管與高階主管），資料經由量化分析以驗證研究假設。 研究結果顯示，第一部份主效果方面，（1）當母公司移轉知識給子公司時，子公司吸納能力與動機愈高以及價值活動愈完整，對子公司的知識移轉績效正向影響愈大。（2）本研究發現派外人員服務年資愈資深，對子公司的知識移轉績效正向影響愈大。 第二部份干擾效果方面，（1）在網絡關係為強連結的情況下，子公司「吸納能力與動機」愈高，與「價值活動」愈完整，以及派外人員「服務年資」愈資深，對子公司的知識移轉績效正向影響愈大。（2）在知識特性為外顯知識的情況下，子公司「吸納能力與動機」愈高，與「價值活動」愈完整，以及派外人員「服務年資」愈資深，對子公司的知識移轉績效正向影響愈大。（3）在知識特性為特定知識的情況下，子公司「吸納能力與動機」愈高以及「價值活動」愈完整，對子公司的知識移轉績效正向影響愈大。 上述實證研究所建構的研究模型，證實派外人員在知識移轉過程中扮演重要媒介角色，對多國企業推動母子公司間知識移轉具有指引價值。未來可供後續研究進行大樣本實證，而模型中各項構念與研究變項之因果關係，有待後續研究更進一步的驗證，以發展更具解釋的跨國知識移轉相關理論。 / With the coming of knowledge transfer in knowledge the economic age, it has becomes a significant issue in MNC’s management of knowledge advantage. The first aim of this study is to focus on the assumption of the crucial vehicle of expatriates in knowledge transfer. It discusses the characteristics of expatriates Taiwanese enterprises and subsidiaries, and how effectively they improve the subsidiary’s knowledge transfer performance. Secondly, this study adopts the perspective of a resource-based view, exploring the relationships between different networks, knowledge attributes and knowledge transfer performance. In terms of the research methods, this study gives priority to large samples questionnaire surveys, while case studies are given second place. Among them, case studies of four Taiwanese multinational corporations are used as research objects, focusing on semi-structured interviews of Human Resource Department executives along with top managers. Additionally, various sources of secondary data have been collected, including research reports, newspapers, magazines and corporate websites, in order to process the analysis of the case studies. The valid samples from the collection surveys are 105 firms (including human resource executives and top managers). The data is verified in relation to the research hypothesis using quantitative analysis. The results of this study firstly reveal two main effects: (1) When transferring knowledge from company headquarters to subsidiaries, the higher and more complete the value activities of absorptive capacity and motivation of the subsidiaries, the stronger the positive effects will be on the subsidiaries’ knowledge transfer performance. (2) This study also indicates that the longer an expatriate’s tenure is, the more powerful the positive effect on the subsidiaries’ knowledge transfer performance will be. The second finding is two moderating effects: (1) in terms of the strength of ties of the “networks”, the higher the “absorptive capacity and motivation” of subsidiaries, the more complete the “value activities”, and the longer the “expatriates’ tenure” are, the stronger the positive effects will be on the subsidiaries’ knowledge transfer performance. (2) When knowledge attribute is considered as “explicit knowledge”, the higher the “absorptive capacity and motivation” of subsidiaries, the more complete the “value activities”, and the longer the “expatriates’ tenure ” are, the stronger the positive effects will be on the subsidiaries’ knowledge transfer performance. (3) When knowledge attribute is considered as “specific knowledge”, the higher the “absorptive capacity and motivation” of subsidiaries and the more complete the “value activities” are, the stronger the positive effects will be on the subsidiaries’ knowledge transfer performance. According to the above research model based on empirical research, it testifies that expatriates play a significant role in the process of knowledge transfer, and thus qualify as a valuable indicator for MNC’s performing knowledge transfer between parent and subsidiary companies. In the future, this study offers further large samples for empirical research. However, the causal relationship between every construct and research variable requires time for further examination in order to develop a more persuasive correlational theory of cross-border knowledge transfer.

知識管理在二十一世紀已成為世界的潮流，深深影響了人類的經濟活動，組織知識亦躍升成為企業內最重要的資產，在全球化的趨勢中為企業提供競爭力的泉源。現今大部份的知識管理系統研究，均從企業管理的角度，針對知識管理模型、知識管理成功因素等問題進行探討，但對於製造工廠基層中實際存在的核心知識管理方法，卻未見有相關的研究加以探討。在製造業中，企業最寶貴的工程製造技術知識是散佈在生產製造流程的各個工作程序與人員中，企業必須有系統的收集彙總後，始能有效運用、發展與持續企業的競爭力。 / 知識管理重在知識的分享，本研究建立的「製程整合知識庫」為知識的分享建立良好的基礎，對於新晶圓廠建廠生命週期運轉階段的製程技術移轉工作亦能提供協助，利用相似性移轉的方法，將「製程整合知識庫」完整移轉至新晶圓廠，可以提高製程的穩定度、提昇產品的良率，達到穩定製程的移轉安裝工作、縮短新晶圓廠量產運轉所需時間的目的。此外，對於營運中的工廠而言，「製程整合知識庫」也可協助檢視生產線上的缺失，以提昇產品品質與生產效率。

面對全球化競爭，世界各國莫不積極運用人力資源，以追求競爭力。公務人力資源為政府最寶貴資源，而常任高階文官尤其甚然。目前我國公務人員晉升簡任官等，除透過升官等考試及格取得任用資格外，亦可透過薦升簡訓練及格取得任用資格。公務人員保障暨培訓委員會及所屬國家文官培訓所爰依薦升簡訓練辦法辦理薦升簡訓練，以培訓未來晉升簡任官等職務公務人員所需知識、技能和態度。 國家文官培訓所自2003年起，辦理薦升簡訓練，迄2006年止已有4,756人通過訓練，並在各領域擔任重要職務。唯查現行薦升簡訓練之相關法令及實務運作，就受訓者從薦升簡訓練中所獲得訓練成效之探究，並無相關配套措施與計畫。是以，本研究嘗試： 一、歸納檢閱訓練移轉文獻，個案實證調查，從中瞭解影響本研究訓練移轉因 素； 二、研究結果提供薦升簡訓練相關法令修正和實務運作參考。 案經本研究個案實證發現： 一、受測者對未來生涯發展產生不確定感和無力感； 二、訓練課程之規劃未能因人制宜； 三、機關管理者、監督者之支持和同僚互助，是增加訓練移轉成效之關鍵因 素； 四、在訓練過程中，男性受訓者比女性受訓者更同意訓練課程設計和內容； 五、40歲（含）以下之受訓者最不認同訓練期望； 六、同僚互助之認同，因受訓者之學歷高低而有所不同； 七、受訓者服務年之不同，最認同之訓練移轉因素也有所不同； 八、受訓者官職等級之不同，對訓練移轉因素無顯著差異情形存在。 本研究發現影響訓練移轉因素不一，除受訓者特質、訓練課程設計和工作特質等因素外，現行人事法令、管理制度，不無影響受訓者之移轉成效。基此，本研究分別就現行薦升簡訓練實施制度和現行人事法令和管理制度提出具體建議如下： 一、現行薦升簡訓練實施制度 （一）培訓所訓練型態宜適度調整，與民間企業訓練機構建立夥伴關係； （二）訓練課程多樣性，講師多元化： 1.訓練課程規劃應配合受訓者特質和所屬機關屬性之不同，而有不同之課 程內容； 2.延聘講師應具專業專才，延聘管道多元化； 3.訓練科目、時數宜修改，人性化考量； （三）訓練評量標準客觀化，評量方式彈性化： 1.專題研討； 2.案例書面寫作； 3.受訓者實務經驗分享； 4.個案分析； （四）及格率未達七成時，建立補考制度，減少訓練資源浪費。 二、現行人事法令、管理制度 （一）活絡高階文官彈性調任制度 （二）給與訓練成績特優者適當獎勵並得優先陞任，以激勵受訓者 1.培訓所應主動作為 2.公務人員陞遷法宜配合修正 （三）受訓成績應確實與考核結合，以發揮訓練效能 薦升簡訓練自2003年開辦迄今僅為4年，已有4,756人通過訓練，在各領域擔任重要職務。高階文官肩負各機關實際政策規劃、制定、開創及推動等重要任務，對於機關組織發展與行政品質之提昇以及整個國家文官體制之健全發展，實有舉足輕重之影響。如何透過訓練以提昇簡任官等人員之素質，乃是保訓會和培訓所責無旁貸應面對之嚴肅課題。

隨著知識經濟之發展，無形資產對於企業價值之重要性因而提升。就跨國企業而言，其無形資產配置對利潤分配之影響遠遠超過有形資產之交易，故近年來無形資產已成為各國稅務機關查核跨國企業間移轉訂價之重點項目。 本研究以經濟合作暨發展組織 2013 年7 月30 日發布之「無形資產移轉訂價修訂討論稿」為根基，結合美國、中國及印度等國家之相關規範，分析我國目前對於無形資產移轉訂價規範之缺失，並以近三年來與無形資產移轉訂價相關之國內外訴訟案例為研究範疇，探討實務上徵納雙方常見爭議，進而提出個人建議，冀能做為我國無形資產移轉訂價規範修法方向及徵納實務之參考。 / The importance of intangibles for market capitalization of an enterprise has been rising with the development of knowledge economy. Distributions of intangibles have more impact on profit allocations than transactions of tangible assets for multinational enterprises. As a result, the transfer pricing of intangibles have become the focus of taxation for multinational enterprises. This study analyzes defects of the regulations of transfer pricing involving intangibles in Taiwan based on Revised Discussion Draft on Transfer Pricing Aspects of Intangibles which issued by Organization for Economic Co-operation and Development (OECD) on July 30, 2013 and based on the references of the related regulations in other countries, including United States, China and India. Furthermore, the study analyzes and classifies the controversies of transfer pricing of intangibles between taxpayers and tax authorities in practice for the past three years from the court cases.

在全球化的趨勢之下，國際分工不可避免地成為跨國公司運作的趨勢。2013年2月，OECD發布《處理稅基侵蝕及利潤移轉》的報告表示，跨國公司利潤移轉策略的採取被認為是稅基侵蝕的主要原因。基於BEPS已經成為各國非常重視的議題，世界各國也為了保全稅基及防杜利潤移出，紛紛訂出反制措施。這些反制措施是否能遏制利潤不當的移動，是一個值得重視議題。惟目前學術文獻上並未有一篇全面盤點這些反制措施及地主國租稅制度對利潤移轉的影響。 故本篇研究以2005年至2012年台灣電子工業作為研究對象，利用橫斷面及時間序列的追蹤資料 (panel data) 之隨機模型做估計，探討台灣跨國公司之電子業海外子公司的利潤移轉是否會受到租稅規避行為的影響。結果顯示，利潤移轉會受到以下四種國際租稅規避工具所影響，分別是地主國是否有移轉訂價的規範、是否有預先移轉訂價規範、是否有反資本弱化條款以及地主國是否為租稅天堂。