有鑒於網路詐騙與與盜用身分事件層出不窮，本研究期望能夠針對相關網路業者在身分與交易認證方面的需求，進行相關認證機制與忠誠管理解決方案的規劃，不僅能夠解決業者面對的 相關詐騙與盜用的問題，還能夠滿足業者未來忠誠管理的需要，更能夠運用此整合創新模式，進行更為靈活的網路行銷。本研究能夠帶來下列的創新應用： 1. 對一個虛擬身分保證其支付能力。 2. 虛擬身分與實體身分的有效對應。 3. 實體貨幣與虛擬貨幣之間的交換暨清算。 4. 客製化的忠誠管理方案服務。 而此研究對於相關網路產業的潛在價值有下列幾點： 1. 透過晶片信用卡與持卡者銀行實體登錄身分，完善虛擬身分與真實身分的結合，確保身分認證的真實性與完整性。 2. 在利用晶片卡交易的過程為電子商務網站對持卡人之信用額度進行驗證，以確保持卡人的支付能力，並在晶片卡認證機制上保證交易之不可否認性。 3. 使用信用卡交易可以透過紅利積點進行忠誠管理，業者也可以透過持卡人在網站上交易給予紅利回饋，而銀行與業者間的紅利可以透過平台的忠誠管理機制，進行雙方的虛擬貨幣交換，達到更多共同行銷與擴大利基的效益。

本研究主要針對主機板產業因應市場環境變化之策略研究，試圖分析臺灣主機板業者，他們將如何在幾乎占有世界主機板市場九成的情況下，仍可以持續地維持競爭優勢，發展最佳化之策略來創造股東之最大財富。 本研究的分析是依照Aaker 的策略分析架構，從外在環境因素到內在現況分析，期發現華碩與其競爭對手間，在目前所遇到的困境與難題，優勢及劣勢，從而了解華碩如何在此市場變化迅速之環境中，制定現行的策略。 本研究運用個案研究法，分別訪問了華碩與其競爭對手等三家業者，在策略層面的可能方案，透過受訪者的答覆，本人整理了相關的資料，如報章雜誌的訪問稿、年報、公開說明書有關三家企業的新聞與工業研究院的產業研究報告等。在這些外部資料與內部訪問的結合下，讓本研究得以充分地描繪出華碩的可行策略並由本研究提出合理的建議。 從個案的探討上發現，主機板產業的關鍵成功因素為研發人才、技術能力、資金及規模經濟，而華碩之所以在主機板產業中維持相當良好的競爭地位，也與其具備了良好的通路與行銷能力及良好的顧客滿意度有極大的關係。

非營利組織(Nonprofit Organizations，簡稱 NPO )近年來在國內外蓬勃發展，儼然成為社會良心與進步的另一主要推動力。雖然 NPO 無所謂的財務利潤底線與市場機制，但對管理制度亦有其實務上的需求，再加上大環境急劇變化所帶來的挑戰，因此 NPO 相較營利事業反而更需要好的管理制度( Drucker，1990)。 『平衡計分卡』(The Balanced Scorecard，簡稱 BSC )是一在歐美政府部門以及 NPO 已應用多年，且有許多成功案例的整合性策略管理系統與績效評量工具，其功能足以協助組織整合資源，聚焦策略，及落實策略，具體改善組織的績效表現。本研究以國家型研究機構為研究對象，設計一包括策略形成到策略執行的BSC應用架構及模式。以下為本研究發現﹕ 一、在策略形成方面﹕NPO從使命出發，結合BSC SWOT與波特等的策略理論，可協助組織從最重要的四個管理構面上，找出發展的最佳策略。這些策略內容涵蓋最重要的利益關係人，以及營運成功必需考量的完整構面，並具有明確的策略假設與立論邏輯，有助策略的澄清、檢討、改進。 二、在執行策略的規劃方面﹕BSC提供一個完整的策略執行架構，整個架構涵蓋落實策略所有必備的策略元件與管理構面，並以因果邏輯關係互相連結，容易驗證、檢討、與作策略改進，故具有高度的完整性、平衡性、和可行性。大幅度增加NPO策略執行成功的機會。 本研究嘗試為非營利部門設計一套BSC的應用模式，希望協助NPO將崇高的理想經由BSC落實，彌補NPO長期以來執行經營較弱的一環。 / Nonprofit Organizations, abbreviated as NPO, have been developed vigorously throughout the world in recent years. On such issues as Environmental Protection, Aid to Minority Groups, Education & Culture, Health Caring, and Spiritual Purification, NPO no doubt has become one of the most important driving forces to promote social conscience and the society progressing. Most of the NPO neither have the so-called bottom line on financial profits nor have the market mechanism, plus the lack of proper managerial tools, which easily leads an inefficient result. NPO, like many for-profit organizations are facing many severe challenges from the rapid changes in environment. As Dr. Peter Drucker concluded, it is even more necessary for NPO to have a better managerial system than Profit Organization has (Drucker, 1990). The Balanced Scorecard (abbreviated as BSC) has been implemented into big conglomerates, public sectors, and NPO in Europe and USA for many years, and proved to be a powerful integrating tool for strategic management and performance measurement system through many successful cases. BSC could help the organizations to focus the resources on strategy and execute the strategy properly to enhance the performance of the organizations. This research will design a BSC implementing model for a mid-size NPO, Taiwan Sunshine Welfare Foundation. The model will include strategy formation, planning, and executing. The findings from this research are as follows: 1. The strategic formation: Based on mission, the BSC SWOT and the strategic theories could be great tools for NPO to find out the best and workable strategies in the most important perspectives. These strategies will cover all the important stakeholders and a complete framework that is essential to success. Precise assumptions and logical argumentations characterize the nature of this strategy formation, which could support the clarification and review of strategies as well as the strategic learning. 2. The planning of strategies execution: The framework provided by BSC covers all the necessary elements and managing perspectives required for the successful execution of strategies. These strategic elements are connected each other with logical and cause-and effect relations, so they are easy to be verified, examined, and improved. Having been transferred to the daily activities of the employees, the strategies have great workability as well. This research has attempted to design an application model for NPO to implement BSC, and expects to assist NPO in transferring the great ideas to a real success and compensate the long-existed weakness in NPO operation.

本文之研究目的在於以國藝會為個案，對於公設財團法人績效管理之現況進行探索性的研究，由構成組織績效管理之策略規劃、策略執行與績效評估三個面向以深入了解國藝會績效管理運作現況與挑戰。透過文獻檢閱以及深度訪談法，以十一位國藝會內外部利害關係人之訪談紀錄，作為分析國藝會績效管理現況之基礎。 個案在策略規劃、策略執行、績效評估以及績效管理運作現況與挑戰如下： 策略規劃面，個案對於現有內外部環境檢視構面不足，缺乏未來組織定位之思考、在策略績效目標與組織具體策略績效指標連結性亦待提升，策略規劃架構與策略尚未統整，尚需強化組織未來策略與年度績效目標之連結。 策略執行面在策略執行組織架構上，由於組織架構扁平，溝通協調容易。唯不同任期董事在藝文補助與發展的專業性，影響組織執行效能。而組織人員獎酬機制效益不彰，未能與組織整體績效連結，激勵效果甚低。同時與藝文團體利害關係人欠缺良性互動，給予外界官僚形象。主管機關監督與管理能力不足，也造成組織人員無所適從的現象。 績效評估面則由於策略績效評估架構尚未制度化，是以現有績效評估架構運作上的問題尚未能透過績效稽核會議改善現有評估架構，而績效評估資訊回饋不足，也形成績效評估無法與員工激勵制度結合。 個案績效管理制度之實施，已使個案內部組織文化產生轉變，使得人員重視組織績效與組織整體策略，亦能對於組織使命產生認同，唯現有主管機關對於公設財團法人實施績效管理所採取的監督態度，亦決定績效管理實施之成效。 本文建議，個案在進行績效管理時，策略規劃面需重新檢視內外部環境、定位組織本身未來方向，應提高組織策略、目標與方案以及與個人業務之連結，績效指標內涵宜具前瞻性，減少例行性事務成果報告；在策略執行面上強化董事會之專業能力，董事會的專業程度將影響組織策略執行之效能。調整現有組織內部人員獎酬機制，藉由績效管理制度設計連結個人目標，提升組織員工激勵；績效評估面則需對於績效評估架構進行稽核，解決整體績效評估架構在運作上所面臨的問題，以透過績效評估提升組織績效。同時需制度化績效資訊回饋應用之機制，藉由定期檢視績效資訊並加以應用，方能透過績效評估資訊對於組織績效進行改善，透過評估資訊之公開，使社會大眾能監督並了解個案執行業務之成效。欲提升公設財團法人實施績效管理制度運作效能，需提升主管機關監督公設財團法人所應具有之經營管理能力，也需加強績效管理制度在公設財團法人時組織人員執行績效管理制度之策略性思考能力。

論文摘要 本研究想探討策略及策略執行力對經營績效之影響，經由因素分析萃取出五個策略及流程構面，分別為策略運用、研發策略執行力、製造策略執行力、出貨策略執行力及物流策略執行力; 在經營績效方面萃取出營運績效及財務績效兩個構面。 經由典型相關分析發現在投入項(X組)策略及流程構面，分別為策略運用、研發策略執行力、製造策略執行力、出貨策略執行力及物流策略執行力五個構面(因素)對於產出項(Y組)營運績效及財務績效兩個構面有顯著相關。 本研究採取多元迴歸分析，分別就策略及策略執行力的構面包括策略運用、研發策略執行力、製造策略執行力、出貨策略執行力及物流策略執行力等構面對營運績效及財務績效構面探討分析，結果發現在策略運用、研發策略執行力、製造策略執行力、出貨策略執行力及物流策略執行力等構面對營運績效具有正向影響; 同樣的財務績效上亦同樣受策略運用、研發策略執行力、製造策略執行力、出貨策略執行力及物流策略執行力等構面的正向影響。 本研究旨在探討企業策略的運用可謂是企業的思考，對於企業整體外在環境的變遷及經營實況都要在策略規 劃中確實考量分析，將成功關鍵因素能夠融入在策略中來運用，真正根據事實來做決策。 而企業策略是指引流程運作的藍圖，企業在流程運作及績效訂定須與策略規劃要能夠精準的連結，流程能有效執行策略的規劃，如此方能展現企業執行力與策略的一致性。 企業須知策略是否能有效地貫穿在整個組織中來運作須藉由流程有效的運作來實現，故企業在執行流程時應有效界定策略執行力指標，來做為流程日常運作量測及監控，並做為流程持續改善相當重要的來源。 企業平時若能有效執行策略執行力的監控與改善則不論在成本及效率上更具有競爭力，並且能有效達成企業經營策略上的要求。

食品業在國內的發展受限於市場規模及通路的限制，一直無法能在業績上有所突破，加上近年來國際品牌大舉在國內市場推出新產品，一改以往以價格或是份量做為競爭的模式，讓產品逐漸走向特色化、精緻化。 本研究個案公司在食品業深耕數十年，對於市場的劇烈轉變需有明確的策略方向及策略執行的模式。本研究運用吳安妮(2003)所提出的策略形成系統4.7.4為策略形成系統，透過各面向的分析，為個案公司做全面性的策略診斷，最後擬定出策略主軸。 而在策略形成之後，本研究依據 Kaplan and Norton(1992)提出的平衡計分卡做為策略執行的工具，並展開策略地圖、定訂個策略議題的策略目標及未來評估的目標值。

台灣NB產業從1990年代的百花齊放，到 2000年代優勝劣敗淘汰賽後，再歷經10年的各種嚴峻考驗及挑戰，早已進入微利時代的競爭。觀察包括個案公司的多數企業，在競爭策略的規劃與執行之議題上，呈現下列的問題： 1.陷於短期的營運，長期發展的經營策略不明確。 2.盡其所能爭取更多品牌客戶，但多客戶而產生的多產量，無法產生規模綜效。 3.對資源與能力(特別是組織能力)的內涵不夠瞭解，認知不足。 4.改善的活動常遭遇組織系統的障礙。 上述問題的原因，歸咎於對企業策略經營的認知不足而造成整合的問題，大多數只是提出挑戰目標，在執行上也只是將目標分配至下層單位，沒有一套策略的分析規劃步驟，更無一套改革體系來執行，往往漫無章法，以致功敗垂成。 有些企業確實有很嚴謹地進行策略的分析與規劃，但忽視策略執行涉及要素的重要性，以為有正確的策略方向，就能發揮策略的效果，交付實施即可，最後仍不見策略績效有好的結果。 本研究希望建立一套有系統的策略經營管理模式，特別是策略的執行模式，供個案公司參考。 本研究第一階段先分析總體經濟環境變化、產業競爭環境變化與企業內部資源與能力水準，再探討如何定位NB ODM之事業競爭策略。 本研究第二階段係針對第一階段定位之成本領導策略，探討如何提升策略執行之成效。主要研究途徑是先針對十項成本策略驅動因素，訪談展開各項策略議題，再針對各策略議題，分析過去對新策略議題執行含量、分析策略議題對應資源與能力之關係、分析現有資源與能力執行新策略議題之效率。 本研究再針對上述策略執行之調查分析，提出如何提升現有資源與能力之改革方案與推動計劃，以使策略執行之成效得以提升。 最後，本研究針對學術與研究上的發現，歸納成結論與建議，供個案公司參考，並對後續之研究提出參考建議。 / Taiwan NB industry flourished from the 1990s to the 2000s. However, after 10 years of intense competition and all kinds of severe challenges and trial, the NB industry now moves well into the era of competing for meager profits. Most firms, including firm examined in the study, encounter the following issues for strategy planning and implementation: (1)Committing to short-term operations but overlooking long-term strategies; (2)Striving for gaining more brand customers to generate volumes but overlooking reaping synergy; (3)Lack of understanding and awareness of the nature of resources and capabilities, especially organizational capability; and (4)Improvements often encountering barriers associated with organizational systems. People blame the lack of awareness of strategic management for above-mentioned issues, leading to problems in integration. The fact is, many firms only issue challenge goals and then delegating the goals to units to achieve them. There is no systematic approach for analysis and planning, much less a transformation system to perform innovated activities. The results are firm failure and poor performance. Some companies do have a very strict strategy analysis and planning, but ignore the important elements of strategy implementation. They think as long as they are in the right strategic direction, they will be able to play the effects of strategy, and be able to delivery of the result of implementation, eventually still no strategic performance with good results. This case study hopes to establish a systematic strategy management model, especially the implementation of the strategy model for the reference of the case study company. In this study, the first phase, analysis of changes in the overall economic environment, the competitive environment changes and internal resources and capability level, and then explore how to position of NB ODM Enterprises competitive strategy. The second phase of this study is to explore ways to enhance the effectiveness and efficiency of strategy implementation for the positioning through the first phase of cost leadership strategy. The main research approach is first interviews for the 10 cost drivers to get the strategic issues, then for all strategic issues, analysis of the new strategic issues in the past to execute, analysis of strategic issues corresponding to the relationship between resources and capabilities, analysis of existing resources and capabilities to perform the efficiency of the new strategic issues. Through the survey of the above strategy implementation, this study then propose how to improve existing resources and capabilities of the change management and promoting program , so that the effectiveness and efficiency of strategy implementation can be improved. Finally, this study for the academic and empirical findings, summarized into conclusions and recommendations for the reference of the case company, and proposed the reference recommendations for follow-up study and survey.

轉換資訊科技基礎設施一如佈建好的房舍遷移重蓋，其涉及的轉換是全面且浩大的工程。在面臨公元二千年危機僅餘兩年的時間，在當時微軟作業平台尚不成熟，國內資訊科技基礎設施轉換成功案例尚不多見，組織內部人員對有關技術一知半解，資訊部門未能有效處理問題等情境下，高階主管採行轉換資訊科技基礎設施策略，將主機移除轉換至區域網路伺服器環境，並重新開發所有應用資訊系統。如此大工程高風險的策略及如此困頓的情境，如何順利進行？ 轉換資訊科技基礎設施涉及組織層面極廣而複雜。包括硬體、軟體、程序、制度、人員等。有關機器設備或可一次更新，惟設置於新機器設備上的核心應用資訊系統，則需逐步開發及調整。有關設備、系統及制度標準，如何與組織需求及業務融合發揮效能，更需人員觀念的轉變與不斷的學習，其所需之時間都不是一朝一夕能見其成效。所以轉換資訊科技基礎設施要看的是它的歷程，由時間的演變可以看出轉換資訊科技基礎設施對組織的影響，也可以看出其互動的關聯性。 本研究採用個案研究法，觀察經濟部國際貿易局這個成功案例如何進行資訊科技基礎設施的轉換。該個案有幾個特徵：一、政府機構；二、面臨內外危機及電子化政府的壓力；三、採行的技術策略，對組織而言是一種全面性、突破性（Radical change）的改變，技術無法累積，必需重新學習。 鑑於轉換資訊科技基礎設施歷程十分冗長而複雜，為能有系統的描繪個案，本文採取一般性研究架構（內容、情境及歷程），並輔以「問題解決」觀點描繪轉換資訊科技基礎設施的歷程。又為能適當控制研究資訊量，本文分三大問題（如何形成策略並開始執行？如何整合資訊並推廣應用？資訊部門與人員如何轉型？），加以描述及分析。 有關歷程的特徵，則引用江志浩（1999）所推導出的組織歷程模式—計畫性模式、適應模式、浮現模式加以檢視。該模式係以「問題解決」的二個元素「設定解決問題的目標」、「進度控制與資源配置」，檢視三種歷程模式的特徵及差異。此外，本文並對問題解決者（高階主管、資訊經理、執行團隊）在此歷程中所扮演之角色及其影響加以探索。 本研究發現，轉換資訊科技基礎設施的歷程無法以單一的歷程模式加以描繪。轉換資訊科技基礎設施的歷程涉及一組相關問題的解決，通常在大眾印象中多只看到硬體設施的建置及導入，極易忽略真正困難的問題在於人員觀念的轉變與不斷的學習。由於這些隱藏的問題，整個歷程會出現一些意想不到的狀況。本研究可作為實務界導入資訊科技基礎設施、組織變革及組織創新的參考；對於涉及長達七年轉換歷程的資料，還可以提供未來學術界研究之基礎。 / Adopting and implementing Information Technology (IT) infrastructure , like the removing already-built premises for reconstruction, involves a comprehensive and massive conversion. Less than two years before the Y2K crisis, when the Microsoft platform had not been fully developed, there were only a few successful cases of domestic IT infrastructure adoption and implementation. Moreover, Internal personnel of organization was not proficient with the related technology, and IT department was not able to effectively handle the issues; however , top management adopted a strategy of IT infrastructure conversion by switching the mainframe to Local Area Network servers and then re-developing all the application information systems. How did they successfully implement this strategy amidst such a massive re-engineering, and with high-risk information technology ? In reality, IT infrastructure adoption and implementation involves extremely broad and complicated levels, including hardware, software, procedures, systems, personnel, and so on. Machines and equipment can be updated at once, but the core application information systems installed on new machines and equipment must be sequentially developed and adjusted. To achieve the desired effects, people especially, need to change their ways of thinking and learn constantly if they want their equipment, systems, and system standards to be aligned with the needs and business goals of the organization. However, results cannot be achieved in a short time. Therefore the IT infrastructure adoption and implementation process needs to be studied longitudinally. With respect to time, we can see the impact of IT infrastructure adaptation on organizational changes and its interactive association. This study uses the case study approach to observe how the Bureau of Foreign Trade of the Ministry of Economic Affairs in Taiwan has successfully adopted and implemented IT infrastructure. This case is characterized by the following properties: (1) It is a government organization; (2) It encountered internal and external challenges and pressure to launch an “e-Government;” and (3) It used technological strategies, which are comprehensive and radical changes to organization, so that the technologies involved were unable to be accumulated and needed be relearned. As it is a very long and complicated process to adopt and implement IT infrastructure, this article uses a general research framework (consisting of contents, context, and processes), supplemented by “problem solving”, to systematically describe the IT infrastructure adoption and implementation process. Moreover, with the hope of properly controlling the information for this research, three major issues are described and analyzed: (1) How to formulate and implement strategies; (2) How to integrate and apply information; and (3) How to transform the information system department and its personnel. Additionally, the characteristics of a transformation process can be studied using the organizational process model derived by Chiang Chi-ku (1999), comprising of a planned model, an adaptive model, and an emergent model. This organizational process model studies the properties and differences of these three process models using the two components of “problem solving” —“goal setting for problem solving” and “status control and resource allocation.” Moreover, this article also studies the roles played by the problem solvers (i.e., top management, information manager, and the executive team) in these processes and their effects. According to the findings of this study, the process of adopting and implementing IT infrastructure can’t be described as a single process. Moreover, it involves solutions to a series of related problems. Generally speaking, most people only recognize the construction and implementation of hardware, but easily disregard the real difficulty in personnel’s conceptual change and constant learning. Due to these hidden problems, some unexpected conditions may appear throughout the transformation process. Hence, this research can be taken as a reference for the business sector in adopting and implementing of IT infrastructure, organizational change, and organizational innovation. Moreover, it can also provide the basis for future academic research of the data involving a seven-year-long adaptation process.