公司在法律上為獨立之法律個體，惟公司業務之經營與執行，必須仰賴「公司機關」來行使。尤其是股份有限公司，由於規模通常較大，股東人數眾多，若公司之大小事務皆必須由全體股東來決定的話，公司之經營勢必無法進行。是以，各國立法例針對股份有限公司之內部機關之設計與權責，皆訂有詳細的規定。而股東會和董事會作為股份有限公司中兩個最重要的機關，其間的權限分配問題可說是公司法制設計上最基本且重要的問題之一。我國公司法第202條即規定除公司法或章程明文規定之應由股東會決議之事項外，均應由董事會決議行之，一般認為乃係因應所有與經營分離之潮流。 惟近年來公司弊案叢生，公司經營者利用職務之便，不顧公司股東及相關利害關係人之利益，圖利自身，使公司之經營發生危機，更甚而危及整個金融體系之安定。各國立法例開始積極檢討，傳統之權限分配規定是否已經不符合實際，進而產生了公司治理運動。公司治理之重要性亦在我國受到重視，其中期待股東積極參與以維護自身權益的「股東行動主義」更在近年來我國公司法之修正中得到落實。民國九十四年六月通過之公司法第172條之1，明文引進「股東提案權」，即為其一。另外，公司法第192條之1亦引進了董事候選人制度，其中賦予「股東提名權」。 然而，現代公司法制因應所有與經營分離所發展出的各種理論，在適用上是否有檢討的必要？現行法下股東會與董事會經營分配的規定，是否有修正之可能？甚且，上述強化股東權限之增訂，相對於公司法第202條，兩者似乎呈現了不同之趨勢。公司法第202條之規定是否和「股東提案權」和「股東提名權」所揭示的股東行動主義有所衝突及矛盾？以上種種問題，本文從公司內部機關之法制設計出發，探討股東會與董事會權限分配之立法例及相關問題，並探討股東提案權及股東提名權於我國現行公司法之架構之下，可能產生之相關問題。 從最根本的股東會與董事會權限分配，到系爭制度在實務運作上所產生之爭議，做進一步之釐清與分析。 第一章為「緒論」，分為研究動機及研究目的、研究範圍及研究方法及研究架構等三部分。主要係在介紹論文之基本理念與架構，使讀者能初步瞭解本論文之重點所在。 第二章為「股份有限公司內部機關之權限分配」。首先本文欲先介紹股份有限公司之內部機關，接著介紹公司內部之決策是如何形成，以股東會中心及董事會中心兩種模式為主軸。最後，就公司內部個別機關加以說明其權限分配。 第三章為「權限分配之外國立法例及相關爭議案例探討」。本文於此部分介紹在美國及日本法下公司內部機關之權限分配方式，並針對股東會及董事會權限分配部分所產生之相關爭議問題加以探討。 第四章為「我國股份有限公司之內部組織與權限分配」。本章將介紹我國股份有限公司之內部權限分配。首先說明個別機關之權限，接著就股東會及董事會權限分配之部分，對於公司法第202條修正後所產生的後續法律問題加以整理說明，並就現行法下需要修正的部分，嘗試提出本文見解。 第五章為「股東提案權及股東提名權」。本章將介紹股東提案權及股東提名權之規定。首先就公司治理運動談起，由其發展連結至股東行動主義在我國被實踐之結果。第三節和第四節則專論股東提案權及股東提名權之相關外國立法例及規定，並加以介紹我國規定及相關案例。第五節則就公司法第202條之修正與股東行動主義之引進可能產生之衝突及調和，嘗試提出評析及看法。 第六章為「結論」。

本研究旨在比較分析國民小學優良教師與一般教師的班級經營策略與班級氣氛的關係，以供增進國民小學教師班級經營效能之參考。 研究者透過推薦程序，選定優良教師的班級學生及一般教師的班級學生合計979位為施測調查對象，並應用次數分配、積差相關、t考驗、多變量變異數分析、多元迴歸分析等統計方法，進行各項考驗分析，最後歸結出以下的主要研究發現： 一、在「開學第一週班級經營策略」、「整學期班級經營策略」、「班級氣氛」等三方面，優良教師的表現均優於一般教師。 二、「認識策略」、「偏差行為輔導策略」、「教師支持」與「革新」的班級氣氛等方面，均具有區分優良教師或一般教師的較佳指標。 三、「教師支持」與「革新」是良好班級氣氛的最佳指標。 四、「教師控制」的班級氣氛，一般教師高於優良教師。 五、「開學第一週班級經營策略」愈好，「整學期班級經營策略」就愈好，「班級氣氛」也愈好。 六、「開學第一週班級經營策略」對班級氣氛的預測力，優良教師高於一般教師。 七、「人口變項」對班級氣氛的預測力，一般教師高於優良教師。 八、「開學第一週常規教導策略」對優良教師的反向意義性大於一般教師。 最後，本研究分別針對優良教師、一般教師、國民小學、師資培育機構、教育行政機關提出增進國小教師班級經營效能之具體建議，同時也建議未來進一步研究方向。 / The purpose of this study aimed to understand the relationship of teachers’ classroom management strategies with classroom climate, and to explore the differences of good teachers and general teachers in classroom management strategies and classroom climate. 14 good teachers’ classrooms and 20 general teachers’ classrooms were recommended. The subjects were fifth grade of 979 student in their classrooms. Date of this survey were analyzed by Frequencies, t-test, MANOVA, Correlation Analysis and Multiple Regression. The major findings were： 1.In “the classroom management strategies in the first week”,”the classroom management strategies in the whole semester” and “classroom climate”, good teachers performed better than general teachers. 2.”The strategies of recognition”, “handling deviated behavior” and the climate of “teacher support”, “innovation” were the most significant differences between good and general teachers. 3.The “teacher support” and “innovation” were best indicators of the classroom climate. 4.General teachers performed higher “teacher control” than good teachers. 5.The better “the classroom management strategies in the first week” performed, the better “the classroom management strategies in the whole semester” and “classroom climate”. 6.”The classroom management strategies in the first week” were better predictors for classroom climate among good teachers than general teachers. 7.”The demographic variables” were better predictors for classroom climate among general teachers than good teachers. 8.”The teaching rules strategies in the first week” were more opposite predictors for classroom climate among good teachers than general teachers. This paper made some concrete suggestions based on the results of this study for practical and further study.

在科技發達的今天，資通訊科技與家電產品造就了一般大眾生活上的便利，但也使天然資源的消耗速度加快，因此，如何能夠有效地節能減碳並進行綠色創新，乃成為企業經營管理上很重要的課題。 本研究的主軸即探討企業進行綠色創新的過程與管理。論文研究上先結合研究目的與文獻探討，建構出一個包含「外在環境」、「創新策略」、「創新管理」與「創新成效」等四大構面的研究架構圖。接著選擇一家製造電源供應器的代表性廠商，進行深入的探索性個案研究。本研究所得到的初步結論包括： (1)企業對於外在環境的改變要擬定創新策略及勇於挑戰的決心進行創新管理，有助於其創新成效的實現。 (2)企業的綠色創新策略主軸明確，有助於組織內形成共識，對其創新管理資源的運用容易聚焦，並改變其組織文化。 (3)企業運用創新策略及技術策略，可藉由檢視過往失敗的經驗，從中發掘新創思維並進行新產品開發，有助於實現創新成效。 (4)創新研發團隊組織中領導者如能擁有創新熱忱，並給予適當的資源及高階的信任，將有助於企業創新的發展。 (5)「以人為本」的綠色創新模式有助於企業的永續經營及因節能的貢獻而減少環境的衝擊。 本論文最後並提出對廠商與後續研究者的建議。 關鍵字：綠色創新、節能減碳、創新策略、創新管理、企業社會責任、電源供應器、創新團隊、永續經營

本文的研究意旨在於探討企業所投入的研究發展支出及資本支出對經營績效及股價報酬產生何種影響，希望能提供給企業經營者在決定研發政策或資本支出決策時參考。 本論文以國內上市櫃公司（除金融服務業外）作為研究樣本，並以2001年至2011年間為實證期間，進行迴歸模型分析，探討研發支出、資本支出等重大支出對於公司經營績效及股價報酬所產生的效果，並探討國內電子次產業如半導體產業、光電產業、電腦周邊產業及電子零組件產業在研發與資本支出對經營績效與股價報酬的影響差異度；本論文在公司經營績效及市場價值的衡量指標，係以公司之資產報酬率、股東權益報酬率、營業毛利率、營業淨利率、營收成長率及公司Tobin’s Q值與股價報酬等作為衡量指標。 實證結果發現： 一、 就全體產業而言，研究發展支出對於企業之營業毛利率、營業淨利率及Tobin’s Q值有顯著正相關，但對於企業之營收成長率、資產報酬率、股東權益報酬率以及公司股價報酬率等項目並未出現顯著相關性；資本支出對企業之資產報酬率及股東權益報酬率則出現顯著負相關，同時資本支出對企業Tobin’s Q值及股價報酬率出現顯著負相關，但對於企業之營收成長率、營業毛利率、營業淨利率等未出現顯著相關性。 二、 針對電子次產業實證結果： 1. 針對半導體產業實證發現，研究發展支出對於公司資產報酬率出現顯著正相關，資本支出對於公司Tobin’s Q值及股價報酬率則呈現顯著負相關。 2. 針對光電產業的實證發現，研究發展支出對於企業經營績效指標包括公司營收成長率、營業毛利率、營業淨利率、資產報酬率及股東權益報酬率等，全數呈現顯著正相關；而資本支出對於公司Tobin’s Q值或股價報酬率呈現顯著正相關，但對於營業毛利率、營業淨利率、資產報酬率及股東權益報酬率等則呈現顯著負相關。 3. 針對電腦週邊產業的實證發現，研究發展支出對於公司營收成長率、營業淨利率、資產報酬率、股東權益報酬率及公司Tobin’s Q值等皆呈現顯著正相關；而資本支出則對於公司營收成長率出現顯著正相關。 4. 針對零組件產業的實證發現，研究發展支出對於公司營收成長率、營業毛利率、營業淨利率、資產報酬率、股東權益報酬率、公司Tobin’s Q值及股價報酬率等全數呈現顯著正相關；而資本支出對於公司營業毛利率、資產報酬率及股東權益報酬率等出現顯著負相關。 / This research mainly examines the related effect of R&D expenditure and capital investment on corporate performance and company’s stock price. The results of this study are trying to offer reference opinions to corporate executive officers that will make R&D or capital investment decisions. In this study, the database includes the listed companies in Taiwan Stock exchange except the finance industry from 2001 to 2011. We adopt R&D expenditure and capital investment as the independent variables of evaluating of corporate performance and company’s stock price, and also choose the growth rate of sales, the operating margin ratio, the net profit margin ratio, the return on total assets, the return on equity, Tobin's Q Ratio and company’s stock price as the dependent variables. The results of this investigation could be summarized as follows: 1. For all targeted industries, R&D expenditure had positive, significant influence on the operating margin ratio, the net profit margin ratio and Tobin's Q Ratio. Capital investment had negative, significant influence on the return on total assets, the return on equity, Tobin's Q Ratio and company’s stock price. 2. For Semiconductor industry, R&D expenditure had positive, significant influence on the return on total assets. Capital investment had negative, significant influence on Tobin's Q Ratio and company’s stock price. 3. For Optoelectronics industry, R&D expenditure had positive, significant influence on growth rate of sales, the operating margin ratio, the net profit margin ratio, the return on total assets, the return on equity. Capital investment had positive, significant influence on Tobin's Q Ratio and company’s stock price. 4. For Computer peripheral industry, R&D expenditure had positive, significant influence on growth rate of sales, the operating margin ratio, the net profit margin ratio, the return on total assets, the return on equity, and Tobin's Q Ratio. Capital investment had positive, significant influence on the growth rate of sales. 5. For Electronic components/material industry, R&D expenditure had positive, significant influence on growth rate of sales, the operating margin ratio, the net profit margin ratio, the return on total assets, the return on equity, Tobin's Q Ratio and company’s stock price. Capital investment had negative, significant influence on the operating margin ratio, the return on total assets and the return on equity.

近年來，台灣市面上的連鎖咖啡市場經營形態相當地多元，不僅更加擴大了整個咖啡市場的量，也讓各式連鎖咖啡業者之間的競爭更加白熱化與緊張。 未來，平價連鎖咖啡業者最大的競爭對象，除了高價挾全球連鎖咖啡龍頭的星巴客(Starbucks)外，全台街頭到處矗立並已達上萬家的便利超商更是不容忽視之勁敵。針對不斷進入市場的這些各有財團支持的大型競爭者，目前已如達戰國市場的連鎖咖啡業者應如何調整營運模式與經營策略以因應？如何讓公司立於不敗之地並打贏這場生存戰爭？則競爭策略是生存的必要遊戲規則。 本研究透過分析X連鎖咖啡內部的優勢與劣勢(S/W)和外部的機會與威脅(O/T)，發展出TOWS模型的形成來分析。在強項下利用外部機會發揮公司強處，及弱項下如何隱藏弱點以避免威脅。希望透過個案研究分析來探討X連鎖咖啡店面對挾全球連鎖咖啡知名品牌壓境的星巴客(Starbucks) 、與便利超商(7-Eleven， 全家超商，萊爾富)這些各有財團支持的強大競爭者的因應策略方案。而我們亦了解連鎖咖啡產業正值成熟期階段，X連鎖咖啡唯有在經營策略上以品牌定位、服務品質的提升、產品多樣化、價位合理化外，並走向垂直整合或多角化來維持利潤以鞏固現有市場並對擴張新市場。

本研究旨在建構並驗證高中職學校分布式領導、教師專業社群與學校創新經營效能之模式，並比較不同教師背景變項及學校環境變項的差異，依據研究所得結論，分別對教育行政機關、學校及教師提出建議，以做為推展校長分布式領導、促進教師專業社群運作，及提升學校創新經營效能之參考。 本研究使用問卷調查法，以單因子變異數分析、皮爾森積差相關、多元迴歸、結構方程模式等統計方法，探討高中職學校分布式領導、教師專業社群與學校創新經營效能之關係及模式驗證。透過文獻的蒐集與探討，提出本研究的研究架構和徑路關係模式圖。研究對象為國立高中職學校995 位教師；研究工具為研究者自編之校長分布式領導、教師專業社群與學校創新經營效能關係之調查問卷。 經由統計分析與討論，本研究獲得以下結論： 一、教師對校長分布式領導、教師專業社群與學校創新經營效能的知覺是正向的。 二、部分教師背景變項與學校環境變項的教師對校長分布式領導、教師專業社群與學校創新經營效能的知覺具有顯著差異。 三、校長分布式領導、教師專業社群與學校創新經營效能三者之間具有關聯性。 四、校長分布式領導、教師專業社群對學校創新經營效能均具有預測力。 五、本研究所建構的結構模式具有良好的適配度，校長分布式領導、教師專業社群對學校創新經營效能均具有顯著直接效果。 關鍵詞：分布式領導、教師專業社群、學校創新經營效能

本研究主要目的在分析新北市國民中學校長創新領導行為、教師知識管理能力與學校創新經營效能之關聯。研究採用調查研究法，以新北市之公立國民中學教師為研究對象抽40所學校，計有496位。問卷調查結果採用描述性統計、t考驗、單因子變異數分析、皮爾森積差相關以及多元逐步迴歸等統計方式加以分析。 　　本研究得到下列項結論： 一、新北市國民中學校長創新領導行為情況良好，並以「創造思考」為最佳。 二、新北市國民中學教師知識管理能力表現良好，並以「知識獲取」為最佳。 三、新北市國民中學的學校創新經營效能情況良好，並以「創新學校表現效能」為最佳。 四、新北市國民中學不同性別、現任職務、學校規模之教師在知覺校長創新領導行為上有顯著差異。 五、新北市國民中學不同現任職務、服務年資、學校規模之教師在教師知識管理能力上有顯著差異。 六、新北市國民中學不同現任職務、服務年資、學校規模之教師在知覺學校創新經營效能上有顯著差異。 七、國民中學校長創新領導行為、教師知識管理能力與學校創新經營效能三者間具有正向的關聯。 八、國民中學校長創新領導行為及教師知識管理能力的分層面，對學校創新經營效能有正向的預測作用。 　　最後，根據研究結果提出主要結論與相關建議，以供教育行政機關與國民中學之參酌。 / The purpose of this study is to examine the relationship among principals’ innovative leadership behavior, teachers’ knowledge management capability, and effectiveness of school innovation management. Data were collected from 496 teachers of 40 junior high schools in New Taipei City. The data were analyzed by descriptive statistics, t-test, one-way ANOVA, pearson correlation analysis, and stepwise regression. Conclusions were as follows: 1. The perceptions from the junior high school teachers about principals’ innovative leadership behavior are positive. Furthermore, “creative thinking” is the highest. 2. The perceptions from the junior high school teachers about teachers’ knowledge management capability are positive. Besides “knowledge acquirement” is the highest. 3. The perceptions from the junior high school teachers about effectiveness of school innovation management are positive. “innovative school performance” is the highest in addition. 4. Teachers from different gender, position, and school size in New Taipei City, they had diversely feeling about principle’s innovative leadership behavior. 5. Teachers form different position, seniority, and school size in New Taipei City, their knowledge management capability are obviously difference. 6. Teachers form different position, seniority, and school size in New Taipei City, their perception of school innovative efficiency are obviously diversity. 7. Principle’s innovative leadership behavior, teachers’ knowledge management capability and effectiveness of school innovation management, these three factors had highly positive correlation. 8. The sub-level of the principals’ innovative leadership behavior and teachers’ knowledge management capability can apparently predict the effectiveness of school innovation management. 　　At last, according to the results, this study provides the conclusion and the suggestions particularly for the institution of educational administration and junior high schools.

本研究針對2007年至2011年的非金融產業之上市櫃公司，分析股權結構、公司特性是否為公司內部監察人設置比率及是否設置外部監察人之影響因素，並進一步探討公司監察人內部化比率與外部監察人之存在對公司之經營績效、盈餘品質及財務報導強制重編次數的影響。 實證結果顯示，若公司型態為電子公司、家族企業或集團企業、公司之企業規模、內部人持股比率越大，則該公司內部監察人席次比率越高，且不傾向設置外部監察人。而就公司監察人內部化對公司之經營績效及財務報導品質的影響，實證結果顯示，監察人內部化比率越高之公司，其公司經營績效越差，且被要求強制重編財務報表的次數也較多。但只要存在一位外部監察人，即有助於改善公司之經營績效並降低公司被要求強制重編財務報表的可能性。惟本研究並未發現監察人內部化比率或外部監察人之存在與公司盈餘品質間存在顯著關係。 整體而言，本研究之實證結果顯示公司監察人內部化將使法制上監察人制度所應有之公司治理機能無法發揮，無法提升公司經營績效及財務報導品質。故為讓公司監察人能發揮其制度上應有之功能，公司之監察人，宜由外部人擔任。 / Based on a sample of listed non-financial companies over the period of 2007 to 2011 in Taiwan, this study first investigates the impact of ownership structure and firm characteristics on the internalization of supervisors. A step further, this study examines the effect of internalization of supervisors on firm performance, earnings quality and the frequency of restatement of financial reports. The empirical evidence shows that firms operate in electronic industries, or belong to business groups or owned by families, or with greater shares held by insiders or with larger firm size, are significantly and positively (negatively) associated with the internalization of supervisors (the presence of outside supervisors). The study also finds that firms with higher degree of internalization of supervisors are associated with poorer performance and higher frequency of restating their financial reports. On contrary, we find that firms with at least one outside supervisor are associated with better performance and lower frequency of restating financial reports. However, this study fails to report any association between the internalization of supervisors (or the presence of outside supervisors) and earnings quality measured by accruals. Based on the findings, this study therefore suggests that firms should appoint outsiders to be supervisors in order to better serve the function of the institution of supervisors.

戰後台灣中小企業的歷史源頭為何?其跟戰前台人資本存在什麼辯證關係?可以說是本土化研究興起以來台灣經濟史主要課題之一，已有不少學者嘗試從中小工廠領域切入，一方面跟矢內原忠雄與凃照彥等兩位重量級學者對話，一方面則試圖挖掘出五大家族以來之一般中小地主或商人在資本主義化的脈絡之下資本積累的過程。不過，也並非所有研究者都同意戰後台灣中小企業能夠蓬勃發展，乃是以戰前台人資本之積累為基礎。 　　本文同樣以此問題意識出發，但有別於既有研究成果主要以中小工廠為作為分析對象，從而強調台人資本積累過程「自主性」的一面，並普遍以政權遞嬗為研究斷限。本文則擬以較具經營規模且位於近代部門的交通業為個案，就台人資本積累過程如何跟國家權力連結展開論述，並側重於台人資本如何學習殖民者所引進的資本主義制度、特別是以資本核算(盈餘保留跟固定資產折舊)為主軸之近代企業經營概念。同時，本文還將採取跨政權研究途徑(approach)，就戰前台人資本所進行之資本積累與養成之近代企業經營能力，如何成為渡過戰後接收期乃至投入中小企業的重要憑藉提出一理論性分析。 本文首先發現所謂台/日資或殖民者/被殖民者等二元對立框架，不足以解釋戰前台灣經濟結構，台人資本積累過程乃存在跟殖民者有所連結的一面。此一跟國家權力的連結，也延續到戰後。 基本上，交通業作為特許行業本應由國家經營以避免被獨佔壟斷，但作為後進資本主義國之日本，從明治維新以降即在國家力量不足的前提下，透過強烈監督與保護手段讓民間資本代行國家發展交通，官方與交通業者間存在特殊互動模式。日本領有殖民地台灣後更由於本國資本主義尚未確立，因此持續仰賴民間資本經營作為地方交通主力的民營鐵道與公路運輸，不過此時被仰賴的對象主要為台人資本，該業台人資本也就在台灣總督府協助之下進行資本積累。 台人資本透過交通業也廣泛運用了殖民者所引進的近代企業制度。由於交通業本來就具有資本密集性(capital-intensive)與固定資本(fixed capital)比重高之特徵，必須採行較具規模的經營型態，台人資本在交通業乃高比例的運用股份有限公司(日文稱株式會社)，從而交通業跟既有前人研究成果主要關懷之中小民營工廠(主要業種為農業、農產加工業與輕工業)就存在本質上的差異。 在交通業台人資本高比例運用近代企業制度的前提之下，本文進一步發現單純從文化面角度來檢討台人資本為何存在優異企業經營能力恐怕有所不足。也就是說，移民社會特質與發達的合股組織固然是台人資本參與資本主義的基礎，但能否落實以資本核算(盈餘保留跟固定資產折舊)為主軸之近代企業制度，或許具備更關鍵的地位。因為移民社會特質雖然能讓台人企業展現出冒險、進取的一面，清代以降發達的合股組織則讓台人資本較容易習慣近代市場經濟的運作，但台人企業要能展現出「永續經營」的特質，還是必須建構出建全的資產結構與財務狀況。 最後，本文主張戰後台灣中小企業仍然是以戰前台人資本為基礎。雖然既有研究成果亦多持一學術見解，但他們未能充分論證台人資本如何渡過1937年中日戰爭以降至1949年國民政府遷台為止這段政經局勢激烈動盪的時期。相較於此，交通業台人資本則能一定程度填補此一空白。首先，台人資本在該業不僅未全面從屬於日資或被其消滅，反而基於交通統制讓原本散落各地的台人資本獲得整合、經營規模獲得擴張，從而增強其資本力量。這些以州廳為單位並仍由台人資本所主導的交通統制企業，在戰後更直接轉型為地方客貨運業，從而存在非常直接而明確的延續性。 其次，近代企業制度落實乃至交通業關聯產業開啟，都在這一階段獲得實現。就前者而言，即如上述，日本乃是後進資本主義國，資本核算制度發展腳步緩慢，這導致戰時體制成為其確立的關鍵階段，亦即國家利用各種統制手段強迫企業採行標準的商業會計(特別是固定資產折舊的計算)。尤其，交通業作為重點統制產業之一，該業資本核算制度是否確立也就更受到殖民政府重視。再就後者而言，交通業本質上跟傳統部門不同已如上述，在歐美與日本皆扮演著推動產業革命的重要角色，台人資本也就有可能透過該業往近代部門移動，這一方面表現在機械動力的接觸；另一方面則是以該業為媒介，往工業部門邁進，特別是伴隨戰時體制與軍需工業化所開啟的車輛維護、修繕產業等關聯產業更具指標性意義。 總而言之，戰前到戰後台人資本積累過程乃存在一連鎖機制，即「非機械力的輕便鐵道→嘗試蒸氣動力與電力(並投入電力部門) →機械力的汽車運輸→新興機械製造與化學→地方客貨運業→中小企業」。這中間當然不會是一線性發展姿態，毋寧經歷諸多波折，但基本繼承關係仍然可以被尋得。 / What were the historical sources of the small and medium-sized enterprises in Taiwan after the war? What was the dialectical relationship between them and the capital existence in Taiwan before the war? It has been one of the main topics in Taiwanese economy history since the rise of the research of localization, and a few scholars tried to cut in through the small and medium-sized factories. On one hand, they opened the conversation with two key prominent scholars, Yanaihara Tadao and Chao-Yen Tu, and on the other hand, they tried to dig out the capital accumulation process from the general small and medium landlords or businessmen under the sequence of ideas of capitalism after Taiwanese five key families. However, not all of the researchers agreed that the reason why the small and medium-sized enterprises in Taiwan could be rising and flourishing after the war was because of the foundation of the capital accumulated by Taiwanese people before the war. This research started with the same question concepts, but with different object of the study from the past research results, which was only used small and medium-sized factories as the study object, and emphasized the “independence” side of Taiwanese capital accumulation process; they generally cut the time of the research period when there was any state power changed or transferred. Instead of that, this study planned to use transportation industry as the study case, discussed from how Taiwanese capital accumulation process linked to national power, and then laid special emphasis on how Taiwanese capital accumulation process learnt from capitalism that the colonialists brought in; especially, the operation concept of the modern enterprises which gave priority to capital accounting (retained earnings and assets depreciation). Furthermore, the study adopted cross-political power research approach and discussed how Taiwanese capital accumulation before the war and the management capacity development of the modern enterprises became the important basis of passing through the take-over period to throw into the small and medium-sized enterprises. A theoretical analysis was addressed here. The study first found the binary opposition framework of so-called Taiwanese investment/ Japanese investment or colonialists / natives was not sufficient to explain economy structure in Taiwan before the war. Taiwanese capital accumulation process was existed on one aspect which linked to the colonialists, and this linkage to national power lasted to postwar. Basically speaking, transportation industry as a franchising sector should be run by the nation to avoid monopoly; Japan, as a later emerging capitalism country, allowed private capital to develop the nation’s transportation industry though intense supervision and protection by the government because the insufficient national power after Meiji restoration; there was a special interaction model between the official and transportation dealers. After occupying Taiwan, Japan continued relying on private capital to develop local transportation such as privately-run railway and road transportation due to it hadn’t established its capitalism firmly. Nothing but Taiwanese capital was the subject which was dependent on at that moment, the capital accumulation of the Taiwanese capital for this industry proceeded under the assistance of Taiwanese Governor General’s Office. Through transportation industry, Taiwanese capital widely applied modern enterprise system brought into by the colonialists. Transportation industry featured high proportion of capital-intensive and fixed capital, and it needed to run in large-scaled operation types. Taiwanese capital used high-proportion of limited liability companies ((ka bu si ki gai sya in Japanese), and it showed the essential difference from the small and medium-sized factories (mainly agriculture, agriculture product processing and light industry) that pervious research focused on. Under the precondition that Taiwanese capital highly used modern enterprise system in transportation industry, the study further revealed that it was not enough to only examine why Taiwanese capital existed excellent enterprise management capacity from cultural aspect. That was to say, the social characteristic of immigration and the prosperous cooperated organizations were the foundation of Taiwanese capital joining capitalism, but whether it could fulfill modern enterprise system which gave priority to capital accounting (retained earnings and assets depreciation) played an even more significant role. Although the social characteristic of immigration presented the adventure and aggressiveness of Taiwanese enterprises, the prosperous cooperated organizations after Ching Dynasty helped Taiwanese capital get used to the operation of modern market economy easily. However, only when constructing sound assets structure and financial status, Taiwanese enterprises could show the quality of “sustainable operation”. In the end, the study claimed that the small and medium-sized enterprises in Taiwan after the war were still based on the Taiwanese capital before the war. Though the current research results mostly held the same academic view, they couldn’t fully approve how Taiwanese capital passed through the war of resistance against the Japanese in 1937 to National Government retrieved to Taiwan in 1949, the intensive political turbulent period of time. Compared to this, Taiwanese capital in transportation industry could fill the gap in a certain level. First, Taiwanese capital in transportation industry instead of subordinating to or being eliminated by Japanese investment, it integrated the Taiwanese capital spread out in different places and expanded the operation scale on the basis of transportation governing system; its capital strength increased as a result. The transportation governing enterprises which were managed by states but guided by Taiwanese capital directly transformed into local transportation carriers, and it showed extremely direct and clear continuity. Second, the fulfillment of the modern enterprise system and the starting of the relevant industries of transportation industry were implemented during this stage. In terms of the former, as what mentioned above, Japan was a later emerging capitalism country, and its development of capital accounting was slow; this led the system used during the war become the key stage of the development establishment, which meant that government used different governing methods to force the enterprises followed the standard business accounting (especially the calculation of assets depreciation). Moreover, transportation industry was one of the important governing enterprises, and it drew more colonialist government’s attention on whether the capital accounting system had been established in the industry. As for the latter, we talked about the essential difference between transportation industry and other traditional industries, and the transportation industry played an important role in pushing industry revolution in Europe, America, and Japan so that it was with great possibility that Taiwanese capital moved towards modern industries through transportation industry. This could be seen on the contact with mechanical kinetics on one side, and on the other side, it marched towards industry. The indicative meaning of this was presented on the relevant enterprises, especially the vehicle maintenance and repair incident to the system during the war and the industrialization for Army. In conclusion, the chain mechanism existed in the Taiwanese capital accumulation process from prewar to postwar, and it was “non-machinery light railway the attempt on steam powered and electricity (also invested electricity industry) machinery vehicle transportation new and developing machinery manufacture and chemistry local transportation carriers small and medium-sized enterprises”. Of course, the development was not a straight line process, and there were some obstacles in the way; however, the basic successive relationship could still be tracked.

今日表演藝術舞臺上的「國樂團」，概指漢系傳統絲竹管弦擊等樂器為核心組合的樂隊編組，港澳稱「中樂」、東南亞稱「華樂」、中國大陸稱「民樂」，臺灣則稱為「國樂」，樂界因此謔稱為「中、華、民、國」的聚合與化身。對於樂隊編制、樂器形制幾乎完全相同的現代國樂團，在華人地區卻賦予不同的名稱，顯示著不同地區歷史、社會與民族文化的不同定位及指涉。漢系華人音樂現代化的工程，自清末民初揭開百年大業的序幕，過程猶可堪稱「孤臣孽子」之境況，然而屬於文化研究的學術關懷、當代音樂文化的在地經營、國樂發展的主體性論述均尚未周全，因此，擺盪於兩岸情勢起伏所帶來的非藝術性之干擾，往往成為許多研究的迷障；尤其以民族學∕人類學視界的社會科學深度研究，仍然呈現出低度開發的狀態。 本論文強調以民族學的概念為研究範疇，進行音樂的聲音、行為與概念三者環扣連結的文化研究；透過脈絡化的思維，考察研究臺灣漢系傳統音樂文化的構建、使用、傳播和發展，闡述音樂特徵、演變規律和獨特的文化意義。因此；本論文主要的研究方法從研究者親身踏查體驗的參與觀察法為基礎，資訊檢視主要透過文化全貌觀、多元文化主義、泛文化比較等等的視角，研究過程則採取文獻分析與田野實證雙向進行的策略，致力建立一個質性研究的文本，並透過民族學∕人類學的理論與觀點，釐清臺灣國樂的發展歷史及其背後所隱現的文化脈絡，探討臺灣民族、傳統與音樂文化經由許多不同過程的互換、僭用與轉化，所表現之多元、不均的文化認同。 本研究發掘一度隱沒於世塵的日治時期唱片產業之「臺灣華樂」形影，對於慣見的現代國樂「中原移植論」進行再審視，並且將臺灣漢系華人音樂現代化發展起點，從1949年的國府遷臺往前推展至1914年首張臺灣傳統音樂唱片的錄製發行，以具體的歷史錄音為事例，達到擴大研究議題的歷史縱深，形成百年發展史的學術架構。因此，本研究將臺灣漢系華人音樂現代化的發展過程，劃分為三個歷史階段：第一個階段是日治及其以前，屬於漢系藝能育成與現代化萌芽的時期；第二個階段的是二次大戰後、兩岸對峙隔絕的時期，經由公部門政策面的作多、大陸經驗的移植、唐山夢土的想像等因素，形成的文化連結與發展能量的蓄積；第三個階段則是臺灣解除戒嚴，在世紀之交逐漸展開文化反芻，邁入二十一世紀即可見紮實的在地深耕與豐碩的匯流分享之階段。對於國樂現代化發展與現代國家政體連繫之議題，本研究以民族學結合人文研究的特點，開啟臺灣漢系傳統音樂作為一個相對邊陲、幽微的社會文化，如何漸次被納入現代國家體制，以及如何經驗國家治理的過程。 研究結果顯示，在文化事務上，「國家」事實上並非如同許多傳統理論的概念：一個疆界嚴明、高度同質之政治實體，而是一個由許多相互聯繫的國際文化區塊之不穩定結合體，關於文化性的國家政策之探討，也都必須具備跨國境之視域。二十一世紀的臺灣成為一個範例，多元文化萌發自不同社會族群的運動和國際消費資本主義的流通。這樣的論點陳述了臺灣國樂隨著時代流動的政治、經濟、科技、社會、區域勢力、國際關係等等因素變化；也檢視一個當代極為普遍的文化離散現象。本研究借鑒「內地化」、「在地化」、「邊緣研究」三種觀點互異的文化發展理論，不僅辯證音樂、國家和多元文化主義之複合關係，更緊密地說明文化脫離的經驗和文化認同的建構。臺灣漢系傳統音樂的現代化發展，反映了生活，而生活造就了這個音樂文化與人群共同體百年來蓬勃的生命力。 / Nowadays, the so-called “Chinese Music Orchestra” in the field of performing art generally means the orchestra arrangement that centers on the combination of sizhu, stringed, and percussion instruments in Han Traditional Music. It is called “Zhōng - yuè（中樂）／Chinese Music” in Hong Kong and Macao, “Huá-yuè（華樂）／Chinese Music” in Southeast Asia. People in Mainland China call it “Mín-yuè（民樂）／National Music”, while it is called “Guó-yuè（國樂）／Traditional Music” in Taiwan. Therefore, it has diversified names in the music circles. The traditional Chinese music in modern times has nearly-identical orchestra arrangement and musical instrument systems, but it is endowed with different definitions in Chinese areas. This indicates the different orientations and references to the histories, societies, and ethnic cultures in different areas. The progress of the modernization of Han Traditional Chinese Music has started for more than one hundred years since the end of Qing（清） dynasty and the beginning of the Republic of China. Such a process was so solitary and frustrating. However, there are still the needs for completing the academic care for culture studies, the local management of contemporary music culture, and the subjectivity discourse of the development of traditional music. Consequently, many researches are often perplexed by non-artistic interference caused by the ups and downs swinging in the situation of the cross-strait situation. Especially, sufficient developments are not achieved yet, in terms of the profound researches regarding sociology in the aspects of ethnology/anthropology. The scope of the thesis is based on the concept regarding ethnology, for the purpose of culture researches on the correlation among the sound, behavior and concept of music. Through contextualized thinking, it intends to investigate and research the construction, use, propagation and development of Han Traditional Music Culture in Taiwan, so as to expound music features, patterns of change, and unique cultural meanings. Therefore, the research method in this thesis is mainly based on Participant Observation Method that needs a researcher to engage in field excursion and experience. Information Review is mainly undertaken through the perspectives such as cultural holistic view, multiculturalism, and cross-cultural comparative study. As for research processes, Document Analysis and Field Research are undertaken simultaneously, aiming to establish a text of qualitative research. Also, through the theories and viewpoints about ethnology/anthropology, it aims to clarify the development history of Taiwan’s traditional music as well as the cultural context hidden behind. This is to explore the diverse and uneven cultural identity of Taiwan’s nationalism , tradition and music cultures demonstrated through the exchanges, overstepping and conversions in many different processes. This study has excavated the passages regarding “Taiwan’s Huá-yuè（華樂）” in the Recording Industry in the Japanese Colonial Period that had once been died down in the world. Further reviews are made, aiming at the commonly-seen “China Transplant Theory” in traditional music in modern times. Also, the starting point of the modernization development of Taiwan’s Han Traditional Chinese Music has been deduced back to 1914 when first album of Taiwan’s traditional music had been recorded and released, instead of 1949 when KMT government moved to Taiwan. Based on concrete recording in the history as the example, this aims to achieve the historical depth for enlarging research issues, so as to construct an academic structure with centennial development history. Therefore, in this study, the process of the modernization development of Taiwan’s Han Traditional Chinese Music is divided into three historical stages. Stage 1 includes the Japanese Colonial Period and former times, a period for Han Artistic Cultivation and the germ of modernization. Stage 2 centers on the times after World War II─ a stage in which the cross straits were separated, confronting with each other. Cultural connections as well as the accumulation of development energy were formed, due to many factors such as the political premiums provided by public sectors, the experience transplants from Mainland China, and the imagination about Tang Shan（Chinese） wonderland. Stage 3 is the period after Taiwan had lifted its martial law. In this stage, cultural rumination began to take place gradually in the period between the end of last century and the beginning of this century. It is the stage for us to see solid local cultivation as well as abundant exchange sharing when the 21st Century began. In terms of the issue regarding the correlation between the modernization development of traditional music and the regimes of modern countries, this study aims to unfold the process how Taiwan’s Han Traditional Music─ a kind of social culture that used to be relatively marginalized─ has been gradually included into the modern national system and how it has experienced national management, by means of the features of ethnology combined with humanities research. The research findings indicate: In terms of cultural affairs, in fact a “country” is not similar to the concept─ a political regime with definite borders and high homogeneity─ expressed in many traditional theories. Instead, it is an unstable combination of many correlated international cultural blocks. As for the explorations of a country’s cultural policies, cross-country perspectives are also prerequisites. The Taiwan in the 21st Century has become an example, due to its multi-cultures sprouting from the movements from different social groups, as well as the circulation of international consumer capitalism. Such an argument can be used for stating that Taiwan’s traditional music has changed due to the factors in politics, economics, technology, society, regional power and international relationship as the era changes. Also, a very common phenomenon of cultural dispersion in the contemporary age has been reviewed. By means of the three cultural development theories “Chinese Localization”, “ Localization ”, and “Ethnic Boundary Research” that have different viewpoints, this study not only intends to discriminate the compound relationships among music, countries and multiculturalism, but also intends to give detailed explanations of the experiences of cultural disapora and the construction of cultural identify. The modernization development of Taiwan’s Han Traditional Music can reflect our life, while our life has contributed to such a music culture as well as human groups’ vibrant vitality for hundreds of years.