企業併購商譽產生係由「併購公司投資成本」與「被併購公司可辨認淨資產公平價值」產生差異所致，本文先由「併購商譽攤銷」之行政訴訟進行分析，進而研究我國稅捐稽徵機關是否應當發展公平價值評價審查制度以解決相關租稅爭議。另外由於在我國102年起上市櫃公司全面採用國際財務報導準則的前提下，透由我國上市櫃公司於102年度之商譽減損測試執行狀況，將該分析結果與國際現況進行比較，試圖了解我國上市櫃公司之商譽會計政策是否隱藏併購公司高估商譽之風險，並進而探討公司負責人於併購時點所作之投資決策，是否有「經營判斷原則」之適用？在此混沌不明的過渡期間中，本文希望透過此研究而呼籲我國監理機關能盡早正視此一問題。 / M&A Goodwill arises from the difference of "M&A investment cost" and "the acquired company's identifiable net assets at fair value" .This study analyzes the administrative litigation about the " amortization of goodwill" at first. Further we study that whether the tax authority should develop the examination system of fair value evaluation to resolve disputes related to income tax. In addition , science Taiwan Financial Supervisory Commission (FSC) formally announced that all listed companies must apply International Financial Reporting Standards (IFRS) after year 2012, we summary the the Goodwill impairments during year 2013 evaluated by the listed companies and compare with the international status ,trying to understand the listed companies`s accounting policy and weather the M&A Goodwill is without evaluation . At last, this study discuss when responsible person of the corporation high paying to the acquired company whether there is "business judgment rule" applicable? In this chaotic period, this study hopes that this research result could let FSC to notice this issue as soon as possible.

全民健康保險自1995年三月實施，提昇國人健康及疾病治療水準，有其正面的貢獻，但也影響了醫療相關的從業者甚巨。藥品的費用占率約全部健保費用的百分之二十五，是除了醫事服務相關費用之外，占率最高的費用。健康保險局，收支潛在的赤字在健保實施次年後已浮現，隨即採用多種藥費及藥價控管措施。新藥核價過低、過程耗時；已上市的藥品，除每兩年健保局的藥價調查後的全面性調降，和不定時的異常品項調查外，尚需面臨客戶端再次降價的要求。對於藥業營運已有顯著的負面影響。 再者現行的健保制度，保證醫療院所藥品的申報一律為健保給付價，無論其以多低的價格採購，中間的價差利潤皆歸之所有，俗稱藥價黑洞，外界難以了解其對醫療體系的運作的重要性，一味的譴責之！事實上於現行總額給付實施之下，可彌補醫療院所健保給付不足所造成的營運困難，使民眾得以持績享受價平質佳的醫療照護。然負面影響為無法提昇病患痊癒效率，也對醫事人員專業的養成，及産業的發展伏下隱憂。健保制度沿於現有的法源，法源不改，扭曲的現象續存，最終的受害者為全體民眾。 二代健保法於2011年元月立法院三讀通過。產業環境的遊戲規則勢必改變。經由訪談，二十家不同類型的藥品供應廠商的經營領導者，於新的健保法實施之際的應變措施，且其合計市占率已超過整體藥品市場的41 %。由深度訪談中，可了解不同類型的廠商，對新制度的看法及其因應措拖的異同，再佐以近代管理學的概念檢視對照不同的領導風格，推估其和產業的特性及未來發展生存之道的關連性，或許可提供予産業長遠發展的建議。 歸納本研究的重要結論為：台灣藥業環境變動是漸進的，易被輕忽影響度；且從事藥業廠商者眾不易形成共識，很難共同努力改善環境不利的變動；依靠新産品的開發取得，是藥業重要成長的策略。於經營者的研究結論：發現大多數的領導者的强項為執行力及銷售力，這可能和産品生命週期長，進入門檻高有關；但因之不利改變慣例，跳脱舒適圈，將公司導向更兼具靈活彈性又與環境更符合的營運模式。未來成長的契機在於領導者洞悉未來的趨勢；藥業營造有利趨勢，在於跳脱近親繁殖，取法於外。 / National Health Insurance has been launched on March, 1995. It has been recognized as the safeguard to the improvement for all country’s residents. The financial burden of BNHI has struggled to balance its books from early on. Drug costs contributed about 25% of NHI healthcare spending, therefore is controlled mainly through pricing and reimbursement policy, particularly the regular rounds of price cut. The current system allows health providers gain profit from drug purchasing under negotiations with pharmaceutical companies which subsidizes the insufficient reimbursement for other service to patients. All these system hamper the healthcare industry sound growth. Without healthcare reform cannot correct the system toward healthier operation. Winder reform in the shape of 2G NHI Act was finally passed by the Legislative Yuan in January 2011. The future NHI scheme will change in many areas. In order to understand the counter actions from pharmaceutical industry, the study is designed to interview 20 leaders in Rx companies which included different types such as MNC, domestic and agencies. The overall revenue from the 20 companies shared over 41% in Taiwan pharmaceutical industry. The study will compare and analyze the difference from each company’s actions toward the future change, from results to use modern business scholarship theory checking any particular similarity within the industry. The main findings of the study are 1) The change of environment is easily been neglected for moving slowly and gradually, 2) To shape environment toward the positive side is difficult since hard to have consensus within industry, 3) Introduction of new products is the main growth strategy, 4) The most strength leadership capability from the interviewees is the execution, and the possible explanations are longer products life cycle plus higher entry barriers from new competitors. The downside of this type of leadership is hard to flexibly move fast in developing new business model to match the environment evolution. In-depth understanding trend of leaders will be the key of future success. The industry might learn from other industries to shape the environment more effectively.

近年來，企業組織改造法制的發展一日千里，然而我國的經營組織變動勞動保護法制卻因諸等因素遲遲未能有相應的檢討改革。我國法制目前到底面臨到哪些發展障礙，又該如何尋求突破？其未來應有的發展方向為何？等攸關整體法制發展的問題，亟待吾人進行探討、尋求解答。 為回答前述問題，本論文回顧我國法制發展經過，了解問題成因及我國法制特色（第二章），並分從「關連法律領域的發展情況」（第三章）及「其他國國勞動法制因應經驗」（第四章），進行多方觀摩，並對我國法制的未來發展應該如何前瞻提出建言（第五章）。 研究後發現，勞基法第二十條是我國經營組織變動勞動保護法制的中心與重心，不過論者對於該條規定之理解與操作一直難有共識，連帶地我國經營組織變動勞動保護法制的整體發展亦跟著停滯不前。要掃除這些法制發展障礙，應先行設法形成勞動法所應有的自主性規範觀點，作為勞基法第二十條解釋適用問題的指導原則，使勞基法第二十條的操作法理跟民法第四百八十四條勞務專屬性原則能適度劃清界線，進而發展出合乎勞基法規範結構的法理。 國內多數論者向將勞基法第二十條規定視為是一問題重重、極度落後的規定；在討論該條規定解釋適用問題時，亦多習將民法第四百八十四條據為前提觀念。惟此等評價意見及操作觀念事實上不儘正確。本文認為勞基法針對企業併購、改組、轉讓等起因於經營組織變動之勞動契約移轉問題所設之條文—勞基法第二十條所需的操作法理，並無法由民法第四百八十四條提供，有待設法另行尋找、建造適合勞基法雙面向事理結構特性的規範法理，來加以填補。勞基法第二十條既係同法勞動契約章的規定之一，其操作法理自應由該條與同章其他條文間的體系關聯，來尋繹操作法理。 比對勞基法勞動契約規定與民法僱傭契約規定間之差異，可以清楚看出：勞基法勞動契約章採取「雇主」與「事業單位」分立的規範架構，並要求終止須具備法定正當事由的立法原則，等於承認了「經營組織」因素對於終止事由規定（特別是經濟性終止事由規定）起指導作用的事實，也等於肯定勞工在「經營組織」上享有受保護的法律地位，只有在「勞工與經營組織間之結合關係面向」出現其所列舉之具體事由時，雇主才有權終止勞動契約，否則雇主不能任意剝離、破壞勞工與經營組織之功能結合關係。此等內蘊於勞基法勞動契約章中的「組織專屬性原則」，本質上著眼於「經營組織面」，處理「勞動契約當事人與經營組織之關係」，至於民法上的「勞務專屬性原則」則是著眼於「企業組織面」，用於處理「勞動契約當事人間之關係」，二者的適用時機及規範功能明顯有所區別，不能混淆。一般論者援用「勞務專屬性原則」使其越庖代廚成為勞基法第二十條操作法理的不當情形，有必要予以修正。 其次，細觀勞基法第二十條的設計，其規範內容固然有過於簡略不全之處，然該條規定充分意識到「勞動關係對經營組織的依附性」，以「組織觀」的規範觀點思考經營組織變動的勞動保護問題，對應勞動關係的雙面向事理結構，在條文中刻意區分使用「雇主」、「事業單位」概念用語，並以年資併計的法律效果來給予「雇用地位」一定的保護。這些規範觀念其實並未太過偏離各國法制的規範潮流，其對規範問題的事理結構掌握以及相關概念的區分，也頗為精準可取。只要在我國既有的法制基礎上稍加調整、補充，要發展出一套深具本土特色又符合世界規範潮流的法制，並非不可想像。 基於以上之發現，本文主張我國法制的未來改革應以勞基法勞動契約章為開創新局的起步點，並對勞基法第二十條的修正提出原則性的建議： （1）勞基法第二十條所使用之「事業單位改組或轉讓」的構成要件用語，相當精準且切合經營組織變動問題的事理，並具有高度涵括性，可謂已掌握到「不易的事理結構」，建立了「簡易的處理規則」，可以統一處理「變易的問題現象」。所以，不該放棄或更動該條所使用之概念用語，尤不應仿造企業併購法制分別不同的併購類型，設計不同的程序，以免製造出不必要的複雜規範。 （2）至於勞基法第二十條的法律效果部分，則應本著平等保障有產者（雇主）與無產者（勞工）經濟自由的規範理念，參考歐陸法系的規定作法，確立：事業單位改組、轉讓等經營組織變動後，如仍維持「經濟實體同一性」，經營組織的承接者即應強制繼受原有勞動契約，勞工在移轉過程應享有一定的程序地位，個別勞工對於自己的去留擁有異議權；轉讓、改組本身，只是用以確認系爭終止的性質屬於「經濟性終止」之「定性事由」，並非能讓該終止正當化的事由，只有在改組、轉讓等經營資產重組活動帶來組織上、技術上、經營上變動時，才會產生終止正當事由；改組、轉讓的處理標的是「營運中資產」，除了強制勞動契約移轉外，附隨勞動契約存在的各種保護機制如團體協約、工會的整合協商功能等，亦應盡量設法維持在「營運中的狀態」隨同勞動關係移轉繼受，以避免保護規範空窗的產生。

品牌，對現今的行銷及組織經營而言早已成為相當重要的課題，因為它不僅是一個圖像或名稱，而是讓組織與商品得以在眾多的競爭者間脫穎而出的策略；而品牌必須要不斷的擴大顧客對於品牌的終生貢獻價值，即顧客權益（customer equity）的擴張，因此當忠誠度能夠幫助顧客權益的擴張時，組織如何建立忠誠度即成為廣受關注的議題，而能幫助忠誠度發展的「品牌社群」便漸漸吸引許多學者的研究。 本研究以McAlexander、Schouten與Koenign（2002）三位學者提出的「品牌社群關係模型（brand community relationship model）」為基礎，希冀以品牌社群成員的觀點研究「品牌社群經營」、「品牌社群關係」與「品牌忠誠度」間關係，並進一步探討品牌的「理性傾向」對於上述「品牌社群經營」、「品牌社群關係」以及「品牌忠誠度」關係的影響。 本研究以多個不同品牌的品牌家族為研究對象，透過Swatch、Samsung以及Sony三個品牌家族的經營者進行深入訪談後，以Swatch、Seiko、Samsung三個不同品牌的品牌家族為問卷調查對象，經由一系列的量化分析後得出以下研究結論： 一、品牌社群關係與品牌忠誠度 品牌社群內的社群成員與品牌的關係好壞對品牌忠誠度是有正向驅動關係；而透過比較不同品牌社群的品牌社群關係構面對品牌忠誠度的作用，發現不同品牌會呈現不同的強弱影響關係。 二、品牌社群經營與品牌社群關係 社群成員在品牌社群中，對於「人際相關的社群活動（communal community program）」的參與較能幫助成員與品牌的關係，而「實質利益相關的社群活動（non-communal community program）」的經營與品牌社群關係的好壞並無顯著的關係，因此品牌社群若能提供社群成員良好的「人際互動經驗」較能明顯幫助品牌社群關係的建立。 三、社群成員對品牌的理性傾向與品牌社群經營 理性傾向將會降低品牌社群成員對於人際相關活動的參與情形，連帶的降低社群活動期望的正向差距，因此消費者對品牌的態度越理性，對於品牌社群的經營就有較不利的影響。 四、品牌理性傾向與品牌忠誠度 雖然「理性傾向」對於品牌社群的經營有不利的效果，不過在研究中發現到當品牌給社群成員越多理性的資訊時，社群成員會藉由增強對經營公司的好感以幫助品牌忠誠度的建立。 / Brand has become an important issue to marketing and organization management nowadays, for it is not only a logo or a name but a strategy that distinguishes an organization and its products from numerous competitors. A brand must continuously expand its customers’ lifetime contribution value, namely the increase of customer equity. Therefore, when loyalty helps increase customer equity, how an organization establish loyalty becomes a critical issue, while “brand community” that assists developing loyalty gradually arise many scholars interest in research. The research adopts “brand community relationship model” by McAlexander, Schouten and Koenign (2002), attempting to study relationship among “brand community management”, “brand community relationship” and “brand loyalty” via perspective of brand community members, and further discussing influence of brand “rational inclination” on the aforementioned “brand community management”, “brand community relationship” and “brand loyalty”. The research uses multiple-brand family as research subject, conducting in-depth interview with managers of three brand families of Swatch, Samsung and Sony, and choosing brand families of Swatch, Seiko and Samsung as questionnaire targets. The following conclusions are derived after a series of quantitative analysis: 1. Brand community relationship and brand loyalty Relationship between members of brand community and brand has positive correlation to brand loyalty. By comparing different brand community’s effect of brand community relationship dimension on brand loyalty, the research found different brands generate different level of influence relationship. 2. Brand community management and brand community relationship Participation in “communal community program” by members of brand community reinforces relationship between members and brand, yet no significant relationship is found between management of “non-communal community program” and brand community relationship. Thus, it is more obvious in establishing brand community relationship if brand community provide members with satisfactory “interrelationship experience” 3. Community members’ rational inclination toward brand and brand community management Rational inclination will reduce brand community members’ participation in interrelationship activities, which reduces positive gap in social activity anticipation. Hence, the more rational attitude consumers hold toward a brand, the less favorable effect it has on management of brand community. 4. Brand rational inclination and brand loyalty Although “rational inclination” has less favorable effects on management of brand community, the research found that when more rational information is provided to community members, they will enhance establishment of brand loyalty by increasing goodwill toward the company.

過往工作生活平衡措施皆著重在對於員工態度、行為或組織績效的影響，甚少從女性的管理階層層面探討，故本研究從董事長性別、工作生活平衡措施、工作生活平衡措施自由使用度三個面向予以探究對於女性高階經理人比例之影響，並以產業別、本國商/外商與公司成立時間作為控制變項，以組織為分析單位進行研究。 本研究針對不限產業的國內企業為抽樣對象，一家公司包含年資至少兩年的1位人資部門人員與3位不限部門的主管或員工協助填答問卷，共收集55家企業，有效問卷252份，並利用階層迴歸分析檢驗研究假說。研究結果歸納如下： 1.董事長性別與女性高階經理人比例呈正向關係。 2.工作生活平衡措施中，受撫養者的照顧服務措施與女性高階經理人比例呈正向關係。 3.工作生活平衡措施自由使用度中，受撫養者的照顧服務自由使用度與女性高階經理人比例呈正向關係。 / In the past, the study about work-life balance practices was focused on the influence on the employee attitudes, behavior or organizational performance, and it was rare to investigate from the perspective of the female management level. So this study is to investigate the effects of the gender of the chairman, work-life balance practices, and the freedom to use of work-life balance practices on the proportion of female senior mangers. The samples of this study are domestic companies from any industry, and each company included a two years of experience expert in human resource and three executives or employees from any department to answer the questionnaires.There are totally 55 companies with 252 valid questionnaires. And this study use hierarchical regression analysis to test the hypotheses. Following are the results of this study: 1. The gender of chairman has a positive correlation with the proportion of female senior managers. 2. In the work-life balance practices, dependent care service has a positive correlation with the proportion of female senior managers. 3. In the freedom to use of work-life balance practices, dependent care service has a positive correlation with the proportion of female senior managers.

商業上的大趨勢（megatrend）一直是學者專家所研究的對象，因為它影響著企業如何競爭與為消費者創造價值。近年來，由於全球化與新興經濟體所帶來的環境衝擊與自然資源的競爭，迫使商業開始出現本質上的改變。本研究以里仁公司為例，深入研究日益蓬勃發展的社會企業如何因運時勢而生，及其如何運用獨特的經營模式來為消費者以及農友創造價值，以達到經濟、社會與環境的三重盈餘。 本研究採用文獻回顧分析結合非結構式的訪談，與里仁公司的總經理、公關部進行數十小時的溝通與意見交流，以分析歸納出里仁公司的經營模式與關鍵成功因素。里仁公司的成立目的是推廣台灣的有機農業與慈心食品 ，讓消費者有健康的飲食，提升台灣農民的競爭力同時保育環境。里仁公司為佛教徒所創立，其研習的經典「菩提道次第廣論」為組織的思想與價值觀，指導著組織上下的行為法則，形塑出強勢的企業文化。因此相較於一般企業，里仁公司的組織成員目標與組織目標整合程度較高，而由此衍生出來的成功關鍵有三，一為宗教背景帶來的組織整合能力，二為慈心事業利用社會資本所創造的綜效帶來供應鏈的緊密關係，三為里仁公司的創新與研發能力。 里仁公司的成功，有賴於高度的組織認同與組織獨特經營模式的相輔相成，對於里仁公司而言，能夠落實佛法才是事業的意義。因此在面臨市場需求大的組織成長壓力，里仁公司仍堅定步伐讓員工慢慢從佛法內化學習起，因其不以利益擴張為考量，即便組織成長趨緩可能會影響獲取規模經濟的優勢。從經營模式來看，社會資本的大量運用與模式中各個環結串連的流暢性是里仁模式成功的關鍵，慈心事業的各組織分別在供應鏈上扮演著資源的媒合者來把上游供應商、消費者與里仁公司緊緊串連，供應商與消費者亦同時成為組織社會資本的一部分，帶入更多的人來認識里仁與新的消費力量。 里仁公司藉由提供有機與慈心食品給消費者，同時幫助台灣的農民在走向外銷之路上更具有競爭力，盈餘則贊助兩個股東基金會的生命成長營隊、校園蔬食及種樹護地球等讓促進社會健康與改善環境的活動。目前台灣有機農業已逐漸發展成熟，里仁公司已開始邁向新的策略—結合環境保育與有機農業，期望能讓台灣重要的環境保育區、集水區上游有乾淨的水質與土壤，並利用環境保育商標來凝聚消費者對這塊土地的重視。 對於此經營模式如何複製與擴充，作者認為整合經營模式中利害關係人需求間的交換機制以及善用經營模式的可複製元素是成功關鍵。在個案公司的例子中是將佛家以人為本的普世價值形成強組織文化，將供應商、消費者的需求與供給能夠透過組織力量的媒合進行更有效率的交換。強組織文化在此種商業模式的應用上不可或缺，其為累積社會資本的一大關鍵。另外則是運用社會資本產生一回饋系統。 / Business megatrend has always been an important research target, as it influences on how enterprises compete and create value for their customers. In recnt years, globalization and emerging economies bring environmental impact and competition for natural resources, forcing fundamental and persistant shift in how companies compete. In this research, Leesen Company is used as a case of a social enterprise to illustrate how it creates and utilizes social capital to grow and sustain its business, which provides a reference for social entrepreneurs and researchers to develop new business model that achieves the so called triple bottom lines. Systematic paper review combined with 26 hours of low-structured interview with CEO and director of public relations in Leezen Company, this study aims to summarize and analyze the business model and key success factors. Leezen Company is built for promoting organic agriculture and non-toxic food, trying to make healthy food available for all consumers in Taiwan. Founded by a Buddhist, Leezen company is guided by the Buddhist Sutra “Lamrim Chenmo”, which deeply influences employees’ thoughts and core value. This, in tern, results in higher integration of goals between organization and employees compared to other organization. Key success factors are as follows: Highly coordinated and integrated coporate culture formed through buddsim generates great synergy in supply chain of Tzu-Xin conglomerates, where Leezen Company belongs to, and gains great trust from consumers. Also, the innovation and R&D in food technology created by its persistence in doing the right thing strengthens its competitive advantage in in organic argiculture and non-toxic food. Through providing organic and non-toxic food, Leezen Company creates a healthier environment for consumers and bolsters competitiveness of Taiwanese farmers to sale argicultural product abroad. Revenue goes to sponsor various activities that benefit our mind, health and environment of two shareholder foundations. As the organic industry become more mature these days, Leezen Company starts to adopt a new strategy of combining environmental protection and organic agriculture, expecting to replace traditional agriculture in conseravation aeras and upstream reservoirs. Also, it develops an environmental protection trademark for food grown in those areas, trying to arouse the awareness of more people. The key to replicate and expand this business model lies in how the organization can integrate and exchange its stakeholders’ needs, also how it can make good use of its replicable factors in the business model. In this case, Buddhism shapes strong organizational culture, which increases the efficiency of mediating the needs between suppliers and customers, accumulating its social capital. Further, social capital creates feedback system which makes the business model self-sufficient.

「比爾與梅琳達•蓋茲基金會」（Bill & Melinda Gates Foundation）從成立至今，捐出超過300億美元的鉅款，資助了近8000項慈善公益專案，其範圍橫跨了全世界極貧地區，挽救無數寶貴生命，堪稱全球影響力最大的公益基金會。 從資訊軟體專業起家的Bill Gates對慈善領域並不熟悉，但卻能在短時間內利用觸媒特性，快速建立合作夥伴系統、吸納捐款與資源，充份發揮平台的正向網絡效應及鎖定效應，迅速壯大基金會規模，並高度有效率運用資源，讓每一分錢的價值發揮到最大，足以作為學習借鏡。 本研究目的在找出「比爾與梅琳達•蓋茲基金會」的經營模式與機制設計，並依此探討其對全人類社會關鍵議題的影響與貢獻；及其關鍵性成功因素，同時探究其對慈善事業及其他公益組織有何影響。希望藉此提供台灣其他非營利組織一些建議，讓它們能從蓋茲基金會的成功經驗中學習，或是在此基礎上創新。 本研究發現，蓋茲基金會創新的觸媒平台經營模式與獨特的機制設計 -「對其目標市場及客戶客觀精確且完整深入的研究分析」、「創意的捐贈機制協助其建立強大的夥伴生態系統進而發揮平台強大的網絡效應」、「高度目標導向的專案執行並重視績效與考核」、「資源高度有效率運用且以量化為溝通的準則」、「有系統地將內隱經驗轉化為外顯知識」，以及「將企業營運經營管理與公司治理理念導入非營利組織」為其關鍵成功因素。 / Bill & Melinda Gates Foundation has so far donated more than 30 billion US. dollars to fund about 8,000 charitable projects, which benefit those extremely poor areas in the world and save countless lives. It may be deemed as the world's most influential philanthropic organization. However, it is well-known that Bill Gates is not familiar with philanthropy work, but somehow he has leveraged characteristic catalyst to build the partner ecosystem efficiently to attract donations and resources; moreover, he helps the organization to fully utilize the platform’s positive network and lock-in effects to help expanding the scale of the Foundation rapidly. It is known that Gates Foundation with Gate’s leadership is good at maximizing resources’ value. Thus this study aims to identify the business model and the mechanism design of Gates Foundation. It deeply investigates each activity from the platform’s value propositions to find out its key success factors. Meanwhile, it explores this model and how it causes impact on philanthropic industry. This study hopes to provide advice for non-profit organizations so that they could learn from the Bill & Melinda Gates Foundation’s experiences or even mirror some of the original strategic thoughts of its mechanism designs once they decide to develop more aggressively on the philanthropy. The study found the key success factors of Gates Foundation as bellow: •Deep insight and complete analysis on its target markets and customers. •Creative donation mechanisms that helps to form a strong partner ecosystem, and bring positive network effect to the platform. •Goal-oriented project that is highly executed and emphasized on the performance evaluation. •High efficiency on the use of resources and how its value is maximized. •Transfer implicit experience into explicit knowledge & know-how. •Utilize management knowledge & methodology of global enterprise and practice it in philanthropic organization.

我國國立高級中等學校實施校務基金之目的除了提升績效外，尚期以增進各校自籌財源之動力，以減輕政府財政負擔，自2007年起開始實施校務基金後之績效為何?值得進一步探討。 本研究係以資料包絡分析法評估各國立高級中等學校2010年至2012年的經營績效，並運用麥氏指數衡量其跨期效率變動情形，最後以Tobit迴歸分析，探討外在環境變數對校務基金實施績效之影響。實證研究結果如下： 一、總技術效率分析：2010、2011及2012年平均總技術效率值依序為0.712、0.714、0.705，表示各該年度尚有28.8%、28.6%及29.5%的效率改善空間。若將各國立高級中等學校依照類別區分，普通高中平均總技術效率表現最佳，綜合高中的表現比職業學校佳，特教學校最差。 二、純技術效率分析：2010、2011及2012年平均純技術效率值依序為0.768、0.781、0.771，表示各該年度尚有23.2%、21.9%及22.9%的效率改善空間。普通高中平均純效率表現最佳，綜合高中的表現比職業學校佳，特教學校最差。 三、規模效率分析：2010、2011及2012年平均規模效率值依序為0.923、 0.908、0.908，表示各該年度尚有7.7%、9.2%及9.2%的效率改善空間。2010年以職業學校表現最佳，2011年以綜合高中表現最佳，2012年度以普通高中表現最佳。特教學校在三個年度的平均規模效率均為最差。 四、麥氏指數分析：2010至2012年度之總要素生產力變動值均小於1，呈現衰退現象， 2010至2011年度及2011至2012年度二個跨期均呈現衰退。 五、Tobit迴歸分析：除實施校務基金的年限無顯著影響外，學校區位、校舍面積及學校成立年限等三項外在環境對學校的經營績效均具有影響。 / The purpose of national senior high schools in Taiwan implementing National Senior High Schools Operation Fund is not only improving performance, but also enhancing the schools’ self-motivation of the financial resources to reduce the fiscal burden of government. How is the performance of implementing National Senior High Schools Operation Fund since 2007?It is worthy of further study. This study is based on Data Envelopment Analysis to evaluate the operating performance of national senior high schools from 2010 to 2012. In addition, this study uses Malmquist Index to measure the efficiency changes. Finally, Tobit regression analysis is used and tried to find effects of the external environment variables on the implemenetation performance of National Senior High Schools Operation Fund. The findings of this study are as follows: 1.Overall technical efficiency analysis：the average value of the overall technical efficiency is 0.712、0.714、0.705 in sequence of year 2010、2011 and 2012, and it means that the efficiency improvement is 28.8%, 28.6% and 29.5% each year. If we evaluate the performance of national senior high schools by category, the general high schools are the best, the comprehensive high schools are better than vocational high schools, and the special education schools are the worst. 2.Pure technical efficiency analysis.：the average value of the pure technical efficiency is 0.768、0.781、0.771 in sequence of year 2010、2011 and 2012, and it means that the efficiency improvement is 23.2%、21.9% and 22.9% each year. The general senior high schools are the best, the comprehensive senior high schools are better than vocational senior high schools, and the special education schools are the worst. 3.Scale efficiency analysis: the average value of the scale efficiency is 0.923、 0.908、0.908 in sequence of year 2010、2011 and 2012,and it means that the efficiency improvement is 7.7%、9.2% and 9.2% each year. The best performance is the vocational senior high schools in 2010, the comprehensive senior high schools in 2011, and the general senior high schools in 2012, the special education schools are the worst in all three years. 4.Malmquist Index analysis: the value of the total factor productivity change is totally less than 1 from 2010 to 2012, and shows the recession .And the inter-temporal total factor productivity changes show the recession from 2010 to 2011, and 2011 to 2012. 5.Tobit regression analysis: there is no significant impact in the factor of the years of the National Senior High Schools Operation Fund, but the external factors such as the size, the history, and the location of the schools, would affect the performance of national senior high schools.

本研究欲探討兩岸銀行業公司治理與經營績效之關聯性，使用資料包絡分析法及交叉效率分析比較2008至2013年兩岸銀行業的經營績效。根據本研究實證結果顯示：兩岸銀行業確實分屬不同效率前緣，且中國銀行業業之技術效率優於台灣銀行業之技術效率。但金融海嘯後台灣在規模效率上進步，顯著超過中國。在公司治理機制與經營績效關聯性分析中，顯示兩岸因制度性的差異上，使得公司治理變數與經營績效之關聯性幾乎完全相反。在政府持股率與經營績效關聯性上，雖然都不顯著，但中國係數為正，台灣為負，說明兩岸政府對企業的影響力是有所差異。獨立董事比例與純粹技術效率是唯一兩岸都顯著之變數，但中國為顯著負相關而台灣為顯著正相關。研究結果顯示兩岸在公司治理實務與經營績效有很大的差異。 / The purpose of this paper tries to make a cross strait comparison between corporate governance and efficiency performance in banking industry. We apply data envelopment analysis and cross efficiency frontier analysis to measure and compare the performance of banking industry between Taiwan and China from 2008 to 2013. The empirical results reveal that Taiwan and China indeed have different efficiency frontier, and the cross frontier analysis suggests that the efficiency performance of China is much better than that of Taiwan. However, the scale efficiency of Taiwan had a better performance than that of China after financial crisis. Due to system difference, the cross strait comparison of corporate governance between efficiency performances denotes that Taiwan and China almost have opposite effects. China indicates a positive coefficient between bank’s stock holding ratio by government and efficiency performances. On the other hand, Taiwan indicates a negative coefficient, although both are statistically insignificant. The result suggests that the political power has a contrary influence for Taiwan and China. The percentage of independent directors is the only variable that statistically significant with pure technical efficient on both sides. However, which is negative coefficient associated with China, but positive coefficient associated with Taiwan. Therefore, we can conclude that the corporate governance practices have opposite influence on efficiency performance between Taiwan and China.

根據經濟部中小企業處的統計，至民國102 底止，台灣共有1,363,393 家登 記在案的公司，其中，約有97%的公司屬於中小型企業，也就是說，台灣要創造 下一波經濟成長，提升台灣的整體競爭力，勢必與「中小型企業」的管理有很大 的關係。如何推動中小企業成功，中小企業該如何管理，才是台灣最需要重視的 議題。 因此，本研究藉由策略行銷分析架構與«隱形冠軍»一書中所發展之中小企業 成功模式，以質化的個案研究方式，透過密集的訪談了解台灣某一中小型企業－ W 公司之經營模式，並據以分析中小型公司如何制定策略、累積內部競爭力，如 何處理與顧客間交易所衍生的策略成本－外顯單位效益成本、資訊搜尋成本、道 德危機成本、專屬陷入成本，找出W 公司所必頇處理的關鍵問題，並給予營運上的建議。本研究也詴圖將隱形冠軍的內容與策略行銷架構結合，歸納成一整合的 中小企業經營模式，希望能對中小企業的經營發展做出貢獻，並作為中小企業制 定策略、檢視營運之參考。