本研究旨在探討宜蘭縣國民中學校長分布式領導、學校創新經營與教師教學效能之現況，剖析不同背景變項在校長分布式領導、學校創新經營與教師教學效能間之差異情形，進而探尋校長分布式領導、學校創新經營對教師教學效能滿意程度上的預測力；最後根據研究結果，提出建議。 為達上述研究目的，本研究採用問卷調查法，以宜蘭縣公立國民中學24所之正式教師、代理教師、特教教師(不含實習教師、代課教師)為研究對象，以分層隨機抽樣方式，共計發出600份問卷調查，回收率達92%，其中可用問卷達87.3%。並利用SPSS Statistics 18.0 統計套裝軟體進行各項統計及分析，獲得以下結論： 一、宜蘭縣國民中學教師知覺校長分布式領導為中高程度，以「清晰的結構與績效責任」之知覺程度為最高，「自信與自我謙遜的校長職位」之知覺程度為最低。 二、宜蘭縣國民中學教師知覺學校創新經營為中高程度，以「資訊科技創新經營」之知覺程度為最高，「外部環境創新經營」之知覺程度為最低。 三、宜蘭縣國民中學教師有中高程度的教師教學效能，以「教學氣氛」之表現程度為最高，「教學策略」之表現程度為最低。 四、宜蘭縣國民中學教師，因其年齡、服務年資、擔任職務及學校歷史之不同，而有不同的校長分布式領導知覺感受。 五、宜蘭縣國民中學教師，因其服務年資、擔任職務及學校歷史之不同，而有不同的學校創新經營知覺感受。 六、宜蘭縣國民中學教師，因其年齡、服務年資、教育背景及學校歷史之不同，而有不同的教師教學效能表現。 七、宜蘭縣國民中學校長分布式領導、學校創新經營與教師教學效能的知覺及各分層面，彼此之間具有正相關關係。 八、宜蘭縣國民中學校長分布式領導、學校創新經營對教師教學效能具有預測作用，以學校創新經營之「課程與教學創新經營」的預測力最佳。 / This research focuses on exploring current School Principal’s Distributed Leadership, School Innovative Management, and Teacher Teaching Effectiveness in Yilan Junior High Schools. This involves dissecting the effect of different external variables on distributed leadership, Innovative Management, and Teacher Teaching Effectiveness, and subsequently explores the level of predictability of Distributed Leadership and School Innovative Management on Teacher Teaching Effectiveness. Last but not least, actionable recommendations are provided based on insightful findings。 To achieve the research objective above, formal surveys were given and collected on full-time, full-time substitute, special education teaching staff across 24 Junior High Schools in Yilan. Using stratified random sampling method, 600 surveys were sent out with 92% reply rate, and with 87.3% surveys used for final analysis. The research uses SPSS Statistics 18.0 software to calculate related statistical results and analysis insights with the following conclusions: 1.Teaching staff across Yilan Junior High Schools consider School Principal’s Distributed Leadership Level as Medium to High, with the highest awareness in “Clear Structure and Accountability”, and lowest awareness in “Confidence and Modesty” 2.Teaching staff across Yilan Junior High Schools consider School Innovative Management as Medium to High, with the highest awareness in “Information Technology Innovation Management” and the lowest awareness in “External Environment Innovation Management” 3.Teaching Staff across Yilan Junior High Schools receive Medium to High level of Teacher Teaching Effectiveness. With the highest awareness in “Teaching Environment” and lowest awareness “Teaching Strategy” having the lowest awareness 4.There were variations in perspective of School Principal’s Distributed Leadership among teaching staff in Yilan as the result of differences in Age, Tenure, Position, and School history 5.There were variations in perspective of School Innovative Management among teaching staff in Yilan as the result of differences in Age, Tenure, Position, and School history 6.There were variations in Teacher Teaching Effectiveness among teaching staff in Yilan as the result of differences in Age, Tenure, Position, and School history 7.Across Junior High Schools in Yilan, School Principal’s Distributed Leadership, School Innovative Management, and Teacher Teaching Effectiveness are positively correlated 8.School Principal’s Distributed Leadership and School Innovative Management are predictive of Teacher Teaching Effectiveness, and with “Curriculum and Innovation Management” having the best predictability

本研究旨在瞭解目前新北市國民小學校長分布式領導、教師工作壓力與學校創新經營效能的現況，分析不同背景變項下之教師，知覺校長分布式領導、教師工作壓力與學校創新經營效能之差異情形，並探討三者間之關係，最後探討校長分布式領導與教師工作壓力對學校創新經營效能之預測力分析。 本研究採問卷調查法，以新北市之公立國民小學教師為母群體，共計抽樣50所學校，發出800份問卷，回收707份，回收率約達88.4%；有效問卷668份，問卷回收可用率為94.5%。問卷調查結果以描述性統計、t檢定、單因子變異數分析、皮爾遜積差相關及逐步多元迴歸分析等統計方法加以分析與探討。本研究獲致之結論如下： 一、目前新北市國民小學教師知覺校長分布式領導為中高程度，以「領導能量的投 入」得分最高，「營造信任文化」得分最低。 二、目前新北市國民小學教師工作壓力感受為中低程度，以「工作負荷」壓力感受 最高，以「支持系統」壓力感受最低。 三、目前新北市國民小學教師知覺學校創新經營效能為中高程度，以「環境設備創 新效能」得分最高，「行政服務創新效能」得分最低。 四、新北市國民小學教師，因性別、年齡、最高學歷、服務年資、現任職務、校長 最高學歷與校長年資的不同，在知覺校長分布式領導上有顯著差異。 五、新北市國民小學教師，因性別、婚姻狀況、年齡、最高學歷、現任職務、學校 地區、校長年齡、校長最高學歷與校長年資的不同，在知覺教師工作壓力上有 顯著差異。 六、新北市國民小學教師，因性別、年齡、最高學歷、現任職務、學校規模、校長 性別、校長年齡、校長最高學歷與校長年資的不同，在知覺學校創新經營效能 上有顯著差異。 七、新北市國民小學校長分布式領導與教師工作壓力、教師工作壓力與學校創新經 營效能具低(弱)負相關；新北市國民小學校長分布式領導與學校創新經營效能 則具接近高(強)正相關。 八、新北市國民小學校長分布式領導與教師工作壓力對學校創新經營效能有顯著預 測作用，以「適當的變革時機」的預測力最佳。 最後，根據本研究結果，提出具體建議，供教育行政機關、學校教育人員與未來研究參考。 / The main purposes of this research are to understand the current situations of principal’ s distributed leadership, teacher’ s job stress and the effectiveness of school innovation management in elementary schools in New Taipei City, and to analyze the differences of principal’ s distributed leadership, teacher’ s job stress and the effectiveness of school innovation management in terms of principals’ background, teachers’ background and school background in elementary schools. Furthermore, to explore the relationships among principal’ s distributed leadership, teacher’ s job stress and the effectiveness of school innovation management in elementary schools. Finally, to predict the effectiveness of school innovation management by principal’ s distributed leadership and teacher’ s job stress. To achieve the purposes, this research adopts a questionnaire survey and the population are teachers of public elementary schools in New Taipei City. The samples include 50 schools and 800 questionnaires were distributed. There were 707 questionnaires retrieved. The response rate of the questionnaire was 88.4%, and there were 668 valid questionnaires used finally in the statistical analysis, overall the usable rate was 94.5%. A series of statistical methods such as descriptive statistics, t-test, one-way ANOVA, Pearson product-moment correlation, stepwise multiple regression analysis are conducted to analyze the data collected. The conclusions of this research are as follows: 1.The perceptions from the elementary school teachers regarding principal’ s distributed leadership are medium-high level. The item “investment in leadership capacity” was the highest, and the item “a culture of trust” was the lowest. 2.The perceptions from the elementary school teachers regarding teacher’ s job stress are low-medium level. The item “work loads” was the highest, and the item “supporting system” was the lowest. 3.The perceptions from the elementary school teachers regarding the effectiveness of school innovation management are medium-high level. The item “innovative effectiveness of environment equipment” was the highest, and the item “innovative effectiveness of administrative service” was the lowest. 4.There are significant differences among gender, age, academic degree, service period, position, principal’s academic degree, and total service period as a principal in terms of principal’ s distributed leadership. 5.There are significant differences among gender, marriage, age, academic degree, position, school area, principal’s age, principal’s academic degree, and total service period as a principal in terms of teacher’ s job stress. 6.There are significant differences among gender, age, academic degree, position, school size, principal’s gender, principal’s age, principal’s academic degree, and total service period as a principal in terms of the effectiveness of school innovation management. 7.Teacher’ s job stress has low-negative correlation to principal’ s distributed leadership and the effectiveness of school innovation management. Principal’ s distributed leadership is medium-high-positively related to the effectiveness of school innovation management. 8.Both principal’ s distributed leadership and teacher’ s job stress serve a predictive function on the effectiveness of school innovation management, especially in the variable of principal’ s distributed leadership and the dimension of “a turning point”. Based on the above conclusions, some suggestions and references are proposed for educational authorities, principals and teachers of elementary schools, and future research.

隨著網際網路興起，資訊的交流與傳遞產生了革命性的變化，同時也影響了許多產業既有的經營與交易模式，電子商務以及產品/服務數位化的概念開始大行其道。近年來，網際網路的即時性與互動性，更促成平台經營模式的興起，藉由打破傳統交易模式中單向的供應鏈形式，平台建立了多方使用者對資訊及產品/服務在供給與需求上的循環性，促成交易成本降低，進而創造更多新的商機。 以傳統出版業為例，受限於書籍在印刷出版時高額的固定成本，廠商通常只能向已具有市場規模的知名作家或經濟人進行作品出版的提案與邀約；而對於消費者來說，也僅能就市場提供的產品進行選擇。另一方面，對於許多有潛力但尚未被發掘的創作者而言，也因為缺乏能實際接觸市場的機會與管道而遭到埋沒，而對廠商來說，過高的搜尋成本與投資風險也形成了發掘這些新銳作家的障礙。 本研究試圖以平台策略與經營模式為基礎，探討創作交流平台對於傳統出版業以及其數位化過程中所產生的衝擊與影響，並試圖建立一套能有效促成創作者、使用者與廠商三方獲益的資訊交流平台；最後，針對創作在數位化過程中最容易遭遇到的著作權問題，本研究也將以平台經營管理的角度加以審視分析，並提出相關政策上之建議。因此，本研究之研究問題係總結為以下三點： 1.創作交流平台對於傳統出版業與出版數位化的影響與競合關係 2.創作交流平台經營模式與成功關鍵之分析 3.創作交流平台著作權法律相關政策與議題之探討 / As Internet became more and more popular, there was a revolutionary change about transportation of information, and it also deeply influenced many industries’ original operation and transaction models. For this reason, e-commercial and digitization of products and services started to prevail. In recent years, because of Internet’s instantaneity and interactivity, platform business models start to spring up. By breaking through the traditional one-way supply chain, platforms try to find the circulation between each type user’s supply and demand of products or services. Platforms model decrease the transaction cost and help many people find the new business. Take traditional publishing industry for example, for fear of the high fixed cost of books publishing; publishers only publish books by well-known authors or through agents with good reputation. For customers, they can only passively choose from the items supplied. Besides, many potentially brilliant authors may be neglected under this circumstance, because they lack channels to approach the market and audiences. Considering the searching cost and risk, it’s also difficult for publishers to discover these potential creators. This research will be based on platform strategies and business models, discussing the influence and transformation result from creation communication platforms during digitization process of traditional publishing industry. Furthermore, this research will try to build up a platform business model to make users (including creators, audiences and publisher) profit. At last, this research also covers the copyright issue about creation communication platform, and brings up some advices for platform policies. After all, this research will focus on three questions as below: 1.Influence and transformation result from creation communication platforms during digitization process of traditional publishing industry. 2.Analysis about creation communication platforms’ business models and key factors for making success. 3.Discussion of creation communication platforms’ copyright issues and related business policies.

自2008年以來，兩岸實質交流與政府政策的開放下，金融產業在多年的紅海競爭下，出現新契機。尤以2010年兩岸經濟合作架構協議（ECFA）的簽署，將金融服務業列為早收清單，使臺灣銀行業者能縮短等待期提早進入中國大陸市場開展業務。 本文以臺灣31家本國銀行（不含專業銀行及外資銀行）為研究對象，自2007至2013年為研究期間，以中介法選擇「利息支出」、「營業費用」、「存款」等3項投入變數；「利息收入」、「非利息收入」、「放款及貼現」、「投資」等4項產出變數。運用資料包絡分析法（DEA）及Tobit迴歸模型，由全體銀行、金控子銀行與非金控銀行的角度，探討兩岸簽訂ECFA對其經營績效的影響。 實證結果發現：1.銀行經營績效深受外在金融環境及規模大小影響。2.全體樣本銀行於簽訂ECFA後之平均效率不如簽訂ECFA前，惟部分銀行效率值提高。3.簽訂ECFA前非金控銀行純技術效率優於金控子銀行；簽訂ECFA後金控子銀行整體效率、純技術效率及規模效率皆優於非金控銀行。4.簽訂ECFA前後公股銀行之整體效率、純技術效率及規模效率皆優於民營銀行。 / The financial industries led to a red ocean market due to high and intensive competition many years ago. However, the relaxation of government policy of substantial cross-strait economic interactions has brought the turning point since 2008. Especially, the Economic Cooperation Framework Agreement (ECFA) between Taiwan and China was signed in 2010 and the financial service industry is covered under the Early Harvest list which can make Taiwanese bank sectors shorten the time and enter the Mainland China market early. This study is to research 31 domestic banks (exclude professional bank and foreign banks) and choose interest expense, operation expense and deposit as the three input variables and interest revenue, non-interest revenue, loan and discount and investment as output variables from 2007 to 2013. With the use of Data Envelopment Analysis (DEA) and Tobit regression mode, it explores the effect of operating performance for the banks, the financial holding banks and the Independent Banks under the ECFA. Finding: After the signing of the ECFA，the sample banks' efficiency is not as good as before the signing, but some banks to improve the efficiency. Before the signing ECFA, the pure technical efficiency of non-bank financial holding is superior than financial holding banks ; however, efficiency of financial holding banks ,including technical efficiency pure technical efficiency scale efficiency,is superior than non-financial holding banks. Overall, the performance of public financial holding banks is superior than the private banks. However, the performance of banks is impact by financial environment and the size.

本研究旨在透過探索式的討論，輔以對個案A公司在市場導向經營策略變革之分析，探討當前我國電子產業經營之現況與發展前景。本文研究目的主要有三：（一）從台灣電子產業發展現況的回顧中，歸納出國內外市場環境之機會與挑戰；（二）彙整企業轉型關鍵因素之理論及其實際操作方式；（三）利用個案研究探討企業轉型在市場導向經營活動之實際應用與啟示。研究發現，企業面臨經營上之盲點而欲尋求突破時，無論是策略規劃之重新定位、分析企業內外在市場環境變化等資訊，進而重新評估經營策略與方向等，均有賴經營者果決而明智之策略選擇。因此，「經營者的策略敏銳及其參與程度」為企業轉型成功的關鍵因素，而轉型策略選擇之好壞，更將明顯提升或傷害企業的產業競爭力。不過，要建立起有利於永續競爭優位之市場導向經營策略，仍需企業在管理、組織以及產品等企業內外要素的配合才能順利完成。 / This research aims to analyze the business strategy for PC industries by exploring discuss and A corporation’s market-driven business activities. This research includes following three purposes: First of all, to sum up domestic and international chances and challenges by reviewing development of PC industries in Taiwan; secondly, to clarify theories and practices of key factors of business transformation; thirdly, to explore application and implication of business transformation in case study of market-driven business activities. Research result shows that, when a corporation faces difficulties wanted to overcome, it does need business manager to make a definite and wise decision to reset plan, analyze market information, and re-evaluate business strategy. In other words, “degree of strategic sensitivity and participation for a manager” undoubtedly is the key factor of business transformation affecting its capability of competition. Anyway, this goal of making sustainable predominance strategy couldn’t be made unless combining with domestic and outside factors of management, organization, and production.

近年外資在中國投資日益增多，成為中國政府所重視的經濟政策導向之一，改革開放後，相關法制和制度逐漸健全，藉以吸引更多的外國資金流入，帶動中國經濟蓬勃發展。 中國大陸反壟斷法於2008年8月1日正式生效，對於外資企業造成一定程度的影響，特別是對於外資企業併購所涉及的經營者集中和濫用知識產權所造成的市場支配地位，在反壟斷法施行後，受到全球欲投資中國的外資矚目。 外資在中國欲從事相關的併購和商業行為，除了中國特殊固有的國情外，加以中國知識產權之保護與反壟斷法之立法，讓外資受到相關的限制。中國國情特殊、市場廣大，在政治和經濟上的影響力不可小覷，各國都希望拓展大陸市場，而運用知識產權的排他性為取得市場支配地位最快速的手段，但如何與中國反壟斷法衡平，避免受到有關機關的反壟斷審查以及懲罰，是外資在進入中國市場時需要考慮的要點。 本文企圖從可口可樂收購匯源、中國微軟黑屏事件兩個案例分析中，歸納出中國政府對於外資併購和壟斷所採取之態度，以及中國反壟斷法與知識產權適用上的平衡交錯，並且在結論與建議上提供外資及台商在反壟斷法施行後經營知識產權所應當留意之處。 / In recent years, foreign investments in China have been increasing because of Chinese Government's economic policy and global economic trends. The gradually improved investment regulations in legal system and environment attract more and more foreign capital inflows, and led China's economy to flourish. China’s antimonopoly law had effect on August 1, 2008, and had great impacts on foreign enterprises, especially in mergers and acquisitions and market power to which is contributed by the exercises of intellectual property rights. Foreign companies must consider China's special national conditions. Besides, protections of China's intellectual property rights and anti-trust legislations also exercise restraints on foreign investments in China. All countries want to develop the market in China, while the exclusive use of intellectual property rights in order to achieve a dominant market position is the most rapid means, but how the Chinese anti-monopoly law equitable to the exclusive IPR would be the key point. Foreign investors who are entering the Chinese market need to consider the main points of the authority concerned in antitrust law reviewing and punishments. From the acquisition case of Coca-Cola and Huiyuan and Microsoft case in China, this thesis attempts to draw a conclusion of what attitudes towards foreign companies Chinese Government would take in the future.In order to summarize how to balance China's anti-monopoly law and intellectual property rights for foreign mergers and acquisitions. Also, remind Taiwanese investor of business tips from the legal and business points of view.

在電子商務的領域中，多種不同的營運模式被相繼推出，許多成功的電子商務網站，也在各大商管學界被持續探討。展望未來，許多產業勢必導入電子商務經營，而圖像授權這個文化創意領域，更是一個近年來在電子商務領域發光發熱的產業。目前全世界圖像授權平台的競爭劇烈程度與日俱增，國內廠商首當其衝，而國際大廠亦是戒慎恐懼，稍有不慎就很可能會在圖像授權平台版圖的劇烈變化中慘遭擊敗。回顧過去圖像授權平台產業歷史，就曾經發生因為破壞式創新導致產業版圖大幅改變的案例，而現在網路技術日新月異，未來商業模式也必將不斷有所創新，深深值得進一步研究。 　　本研究將使用Afuah & Tucci(2001)發表之論文中的電子商務相關理論作為核心，再由研究者立意選定，以I公司圖像授權網站、G公司圖像授權網站、K公司圖像授權網站、S公司圖像授權網站等四個個案進行個案研究，希望能夠透過對於顧客價值、市場範圍、收入來源、經營之關連活動、資訊系統建置、企業能力、獲利持續性等等面向的探討，針對圖像授權在電子商務創新經營的議題進行研析，希望對於產業界與學術界能有所助益。 / In the field of electronic commerce (e-commerce), a variety of business models have been introduced sequentially. Many successful e-business sites are discussed continously in business or management academia. Looking ahead, many industries are bound to import e-commerce operations. Image licensing is an industry that vigorizes e-commerce in recent years. At present, the intensive competition of image licensing platform all over the world is increasing, not only international manufacturers but also the domestic manufacturers, who are the first to be affected. A slight mistake can lead to failure in the dramatic changes of the image licensing platform. Reflecting the history of image licensing platform, there was a case of a industry destructive innovation that led to significant changes in the industrial landscape. Now, since the Internet technology is ever-changing, the future business model will continue to be innovative, which is worthy of further study. 　　This study will use e-commerce related theories published by Afuah &Tucci (2001) as the core theory, and then selected by researchers.Taking I Company's image licensing site, G Company's image licensing site, K Company's image licensing site, S Company's image licensing site four cases as case studies, in hopes that through the discussion of customer value, market scope, revenue source,management-connected activities, information systems implementation,business capabilities, profit sustainability, etc., research andanalysis will be targeted to the issues of image licensing ine-business innovative operation, and the results can be helpful forthe industry and academia.

本研究旨在探討桃園縣、新竹縣、新竹市與苗栗縣國民中學校長策略領導、學校組織文化與學校創新經營效能之現況，並分別針對不同校長個人背景變項和學校環境變項在校長策略領導、學校組織文化與學校創新經營效能的差異加以探討；其次，分析三者之關係；最後則針對其預測力進行檢證。 本研究採問卷調查法，經分層比例抽樣選取桃園縣、新竹縣、新竹市與苗栗縣國民中學之學校主任、組長、導師與專任教師為調查分析的對象，抽樣調查42所學校共500位教育人員，回收樣本495 位。以自編「國民中學校長策略領導、學校組織文化與學校創新經營效能調查問卷」為工具進行調查，調查所得的資料則以社會科學統計套裝軟體（SPSS for window 17.0 中文版）進行統計，調查所得的資料分別進行描述與推論統計，包括：描述性統計、t考驗、單因子變異數分析、Scheffé事後分析、皮爾遜積差相關、多元逐步回歸分析等統計方法進行後續分析與討論後，獲致以下研究結論： 一、 桃園縣、新竹縣、新竹市及苗栗縣國民中學教師對策略領導、學校 組織文化及學校創新經營效能之運作現況的 知覺屬於程度良好， 其中以「策略思維」、「科層型文化」及「學生活動創新效能」層 面的表現最佳，而「轉化願景」、「創新型文化」及「校園環境創 新能」層面較差。 二、 桃園縣、新竹縣、新竹市及苗栗縣國民中學不同校長性別在校長策 略領導、學校組織文化與學校創新經營效能上具有顯著差異。 三、 不同校長年齡在校長學校組織文化具有顯著差異。而在校長策略領 導與學校創新經營效能上則無顯著差異。 四、 不同校長在校年資在校長策略領導整體及各層面具有顯著差異，而 學校組織文化與學校創新經營未具有顯著差異。 五、 不同校長總年資在校長策略領導、學校組織文化與學校創新經營效 能上具有顯著差異。 六、 不同學校所在地在校長策略領導、學校組織文化與學校創新經營效 能上具有顯著差異。 七、 不同學校歷史在校長策略領導、學校組織文化與學校創新經營效能 之「行政管理創新效能」、「校園環境創新效能」及「社會資源運用 創新效能」方面上具有顯著差異。 八、 不同學校規模在學校組織文化之「創新型文化」層面與學校創新經 營效能上具有顯著差異。而校長策略領導則無顯著差異。 九、 桃園縣、新竹縣、新竹市及苗栗縣國民中學校長策略領導、學校組 織文化與學校創新經營效能三者之間有密切的正相關。 十、 校長策略領導與學校組織文化對學校創新經營效能整體具有預測力 其中以「創新型文化」、「轉化願景」、「引領變革」與層面最具 預測力。 十一、校長策略領導與學校組織文化各層面對整體學校創新經營效能各 層面具有預測力。 最後，依據研究結果，提出具體建議，俾供教育行政機關、校長以及後續研 究者之參考。 關鍵詞: 校長策略領導、學校組織文化、學校創新經營效能 / This research aims to study the current situations of school principals’ strategic leadership, organizational cultrue of the schools, and the efficacy of the innovative management in the schools, especially in the junior high schools in Taoyuan County, Hsinchu County, Hsinchu City, and Maoli County. The school principals’ different personal backgroud and dissimilar environments of different schools are dissected while analyzing the relationship among the three. Moreover, the predictability of the three is examined respestively. The questionnaire investigation of this research adopts stratified random sampling method, and the subjects of the investigation are the school deans, section chiefs, homeroom teachers and subject teachers in the junior high schools in Taoyuan County, Hsinchu County, Hsinchu City, and Maoli County. Questionnaires are distributed to 500 educational personnel in 42 schools, and 495 of which are collected. The questionnaire used in the investigation is self-designed and the collected data and statistics are compiled by exercising SPSS for window 17.0. The acquired data are described, analyzed and discussed by using descriptive statistic, t-Test, One-way ANOVA, Scheffé Method, Pearson product-moment correlation, multiple regression analysis, and the findings are as the following. I. The junior high school teachers in Taoyuan County, Hsinchu County, Hsinchu City, and Maoli County are well aware of the situations of their school principals’ strategic leadership, organizational cultrue of the schools, and the efficacy of the innovative management in the schools, especially in the aspects of ‘Tactic Thinking’, ‘Bureaucratic Culture’, and ‘Efficacy of Innovative Student Activities.’ Yet, the teachers don’t realize much about the aspects of ‘Prospect of Transformation’, ‘Innovative Culture’ and ‘Efficacy of Innovative School Environment.’ II. The gender difference of the school principals leads to obvious differences in school principals’ strategic leadership, organizational cultrue of the schools, and the efficacy of the innovative management in the schools in Taoyuan County, Hsinchu County, Hsinchu City, and Maoli County. III. The age difference of the school principals leads to obvious differences in the organizational cultrue of the schools. Rather, it makes no evidence differences in the school principals’ strategic leadership and the efficacy of the innovative management in the schools. IV. The difference in the years of working experence in the schools of the school principals leads to obvious differences in school principals’ strategic leadership. Rather, it makes no evidence differences in the organizational cultrue of the schools, and the efficacy of the innovative management in the schools. V. The difference in the total years of working experience of the school principals leads to obvious differences in school principals’ strategic leadership, organizational cultrue of the schools, and the efficacy of the innovative management in the schools. VI. The difference in the location of the schools leads to obvious differences in school principals’ strategic leadership, organizational cultrue of the schools, and the efficacy of the innovative management in the schools. VII. The difference in the history of the schools leads to obvious differences in school principals’ strategic leadership, organizational cultrue of the schools, and ‘Efficacy of Administrative Management’, ‘Efficacy of Innovative School Environment’ and ‘Efficacy of Application of Innovative Social Resources’ of the efficacy of the innovative management in the schools. VIII. The difference in the scale of the school leads to obvious differences in the efficacy of the innovative management in the schools, and ‘Innovative Culture’ in organizational cultrue of the schools. Rather, it makes no evidence difference in the school principals’ strategic leadership IX. There is a highly positive correlation among school principals’ strategic leadership, organizational cultrue of the schools, and the efficacy of the innovative management in the schools in Taoyuan County, Hsinchu County, Hsinchu City, and Maoli County. X. School principals’ strategic leadership, and organizational cultrue of the schools have predictability in the overall efficacy of the innovative management in the schools, especially in the aspects of ‘Innovative Culture’, ‘Prospect of Transformation’, and ‘Leading Reformation.’ XI. School principals’ strategic leadership, and organizational culture of the schools have predictability in different perspectives of the efficacy of the innovative management in the schools. At last, accoring to the results of the research, I’ve made some suggestions, hoping to provide reference materials for educational administrative organizations, school principals and other researchers in this field.

近年來在金融整合的趨勢下，國內外金融業透過購併整合成為大型的金控集團，使得金融產業結構大為改變。在整合的架構下發展出新的金融商品及市場。由於金控公司將銀行與證券商、保險業結盟合併，金控子公司可以進行交叉銷售(cross selling)，使金融商品多元化，提供給客戶包含保險、股票、信用卡、基金、債券等金融商品，這些多元化的金融商品與服務，金控公司亦可藉著交叉銷售擴大市場占有率及降低經營成本，進而強化整體獲利。 本研究以國泰金控和富邦金控的壽險子公司轉型為研究案例，進行個案分析探討，以了解個案公司組織轉型的原因、組織調整方式及轉型後的成效。本研究利用近十年的統計資料進行分析，研究產業的變化及觀察個案公司的市佔率及業務狀況。研究結果發現:1.壽險公司轉型成為提供多元服務的金融控股公司2.壽險業業務人員轉型成為全方位理財服務人員3.金融業相互整合，行銷通路多元化4.科技及產業變化創造出新通路新市場5.企業成長往多角化發展並兼顧核心競爭能力

本研究以中國大陸2003年所推動之XBRL自願申報計畫為例，探討率先以XBRL格式申報財務資訊之企業，相較於未率先申報之企業，其經營績效之表現是否較佳？並進一步檢視企業率先申報XBRL之行為與各經營績效層面之關聯性。研究樣本為2000年至2009年於上海證券交易所上市之90家公司，分為兩個群組：一組為參與自願申報計畫之公司共45家，另一組為未參與申報計畫之對照組。在經營績效之衡量部分，本研究依據國內外之文獻探討，將經營績效區分為五個衡量層面：長期償債能力、流動性、獲利能力、經營效率與成長力，並分別以負債比率、流動比率、純益率、股東權益報酬率、總資產週轉率與營收成長率等財務比率做為各層面之衡量指標。 本研究之實證結果顯示，負債比率、流動比率、純益率、股東權益報酬率與總資產週轉率皆呈現顯著相關，證明率先以XBRL格式申報財務資訊之企業群組，在長期償債能力、流動性、獲利能力與經營效率方面之表現皆優於對照組。期望此研究結果能提供資本市場一有用訊息，做為投資人形成投資決策時之參考。 / In 2003, Shanghai Stock Exchange of China promoted a program encouraging companies to voluntarily file financial information using XBRL format. This paper examines whether these early and voluntary filers of financial information in XBRL format demonstrate superior operating performance relative to their non-adopting peers. Samples of this study include 90 listed companies of Shanghai Stock Exchange from 2000 to 2009. Half of them are voluntary filers and the others are the non-adopting peers. The measure of operating performance is divided into five levels: long-term solvency, liquidity, profitability, operating efficiency and growth capacity. Debt ratio, current ratio, net profit margin, return on equity, total assets turnover and sales growth rate are used as the indicators of these measurement levels, respectively. The empirical results of this study show that debt ratio, current ratio, net profit margin, return on equity and total assets turnover are significant, which mean that early and voluntary filers of financial information in XBRL format have superior performance in long-term solvency, liquidity, profitability and operating efficiency. These findings should provide a useful message to the capital market, as investors concern when forming investment decisions.