本研究探討公司籌措資金的方式，並介紹目前熱門的群眾募資的起源、歷史發展，各地區市場概況，接者探討台灣市場、法規範、稅負、募資平台、金流方式、趨勢及2015年中新立法通過的股權模式群眾募資等。 本文以筆者實際執行過的群眾募資專案為個案，探討個案在台灣現況下所遇到的法規範、稅負及有無發生爭議，並提出改善群募爭議的方法。此外也透過個案中的資料，利用實證研究得出，若贊助者曾經向提案團隊購買過商品，則其贊助金額會高於一般贊助者，另外研究結果也得知，若是在週末贊助的贊助者，其贊助金額也高於週間的贊助者，上述兩項因素都和贊助金額成顯著的關係。此外也從實證中發現，本募資個案中女性贊助者高於男性贊助者，但性別和贊助金額是不顯著關係，女性平均的贊助金額並沒有高於男性，而居住區域也和贊助金額呈現不顯著關係，本個案中，超過七成的贊助金額來自北部地區，但北部贊助者每人平均贊助金額並沒有高於中部和南部贊助者。 / This study investigated the company funding modalities and the history of the crowdfunding, development trend and market. And probed the conditions of law, tax, fund-raising platform, cash flow mode, trends in Taiwan. In this paper, the author actually been executed crowdfunding project as a case, investigate cases of legal norms, tax and dispute in the current situation. The use of empirical study concluded that if the sponsors had proposed to purchase goods over the proposal team, then the amount will be higher than the general sponsors, additional findings also informed that if the sponsors donated in weekend, which is also higher than the amount of sponsor of the week, these two factors have a significant relationship with amount of sponsorship. Also from the empirical findings, the women sponsor were more than men sponsors in the case, but gender is not significant, women sponsors average amount weren’t higher than men sponsors. While residential areas are also no significant relationship with the amount of sponsorship. In the case more than seventy percent of the amount of sponsorship from the north, but northern sponsor average amount were not higher than the central and southern sponsors.

隨著經濟成長，企業規模日益擴大，所需資金日益增加，如何籌措資金，為當前企業 理財上重要之課題。目前我國適值推動「工業升級」期間，企業所需資金不貲，如何 透過公司債之發行，以籌得所需資金，當為不可忽視之問題。是以，本文乃以探討企 業發行公司債之決策及台灣區民營企業發行公司債籌措資金之情形為重點，期能提供 企業較新而有效之理財工具，進而對我國公司債市場現存之問題予以探討並提出改進 擬議，以配合我國企業在未來「工業升級」過程所需之鉅額長期資金。第一章緒論， 主要闡明公司債之基本概念；第二章公司債與企業資金籌措之探討；第三章公司債之 融資決策研究；第四章我國公司債之發行程序與有關法令之規定；第五章美、日、韓 三國公司債市場之探討；第六章台灣區民營企業公司債發行情形及問題之剖析；第七 章台灣區民營企業發行公司債之展望與建議；第八章結論。