本研究的主要目的在於引用學理上有關共同基金的績效評估模式，對投資 於國內證券市場的共同基金，分別在多頭與空頭市場下，進行績效評估， 並檢定有關的假說。其中，檢定這些共同基金在不同時期的績效表現是否 具有持續的性質，乃本研究最主要的假說檢定。此外，證管會決定開放新 的證券投資信託公司設立，新的競爭者加入經營，其對投信事業以及整個 證券市場在不久的將來所造成的衝擊，也是本研究欲嘗試加以窺探的主題 。本研究得到以下的結論：一?共同基金的績效表現，會隨著評估期間與 績效指標的不同而異。在多頭時期，以福爾摩莎與福元基金表現最好，國 民與中華基金表現最差；在空頭時期，以台灣與福元基金表現最好，光華 與鴻運基金則表現最差。二?績效指標的選擇，可用Sharpe及M.C.V.績效 指標評估共基金整體績效；以Fama模式的淨選擇能力及分散能力評基金的 分散能力和選股能力。三?國內基金的平均報酬率未優於市場投資組合平 均報酬率。四?開放型基金與封閉型基金的績效差異不顯著。五?四家舊 投信的投資績效差異不顯著。六?國內共同基金的績效表現，經由統計檢 定發現，在本研的前後期不具顯著的持續性。七?國內原有四家投信的投 資績效，經由統計檢定發現，前期不具顯著的持續性。八?新投信依照股 權結構區分為專業經營型?證券商主導型財團主導型。各種類型的新投信 有其優缺點，而各家投在專業人才?基金管理?促銷及投資策略上或有異 同。九?主管機關對開放投信設立採取自由競爭的態度。十?新投信開放 設立後將對證券市場及現有投信造成衝擊

隨著網際網路的發達以及資料庫技術的成熟，人們取得資料變得非常的容易，再加上許多網際網路的應用其實就是一個自動化的資料收集工具，資料量之大已幾近爆炸的程度。資料倉儲便是一種用來儲存大量歷史資料的資料庫，提供彙整或是統計的資訊，以提供決策使用的資訊技術。而資料探勘是從大量的資料當中把對於決策過程中有幫助的規則找出來，提供給管理人員做為決策的參考，開創新的商業契機。資料倉儲的效能表現對於使用者的工作效率有著深遠的影響。因此有些用以衡量與預測資料倉儲之效能與效率之工作量模式便孕育而生，一般稱之為績效評估工具，然而目前所公佈的一般資料倉儲績效評估工具是針對特定範圍領域建構出某些典型的領域規格，並沒有一個使用者需求導向的資料倉儲績效評估工具。在資料探勘方面，探勘結果的準確度比起資料探勘所花費的時間來得重要，目前卻沒有一個有效、使用者需求導向的工具來評估資料探勘結果的準確度。我們針對資料倉儲的效能評估以及資料探勘準確度評估，設計一個以使用者需求為導向的工作量模型，來評估資料倉儲與資料探勘工具。 / As growth of Internet and mature of database technology, people can get the data much easily than before. Many applications on Internet, in fact, are the tools of gather data automatically so that the amount of data is growing bigger and bigger. Data warehouse is one kind of database to store lots of historical data to offer statistical information for the information technology of decisions. Data mining is to find the useful rules for decisions from the amount of data to help the managers make decisions and create the new opportunities of business. The performance of data warehouse is import to user’s work efficiency. Therefore, there are some workload model arise to evaluate and predict the performance and efficiency of data warehouse called benchmark. However, the data warehouse specification announced these days are constructed to some typical domain specific, and the performance evaluation stand on synthetic workload. But, when the difference between the domain of data warehouse user applied and domain of performance evaluation tool is very large, the performance metric may different a lot to the result of benchmark tool. In data mining, the accuracy of mining result is important to business. The accuracy of mining result is more important than the time spend on data mining. However, there is no any useful tool to evaluate the accuracy of mining result and there is no any standard of performance criteria for data mining, either. We design a user requirement-oriented workload to evaluate performance of data warehouse and precision of data mining.

政府資訊公開是指政府將所擁有之資訊以各種方式公布或提供人民申請，是保障人民知的權利之基礎和促進民主參與之重要基石，與政府透明、課責和政府信任等公共價值的實踐有緊密連結性。本研究經由文獻回顧及國內外實務觀察，發現目前國內外就政府資訊公開的績效評估並沒有全面的架構，同時，也較缺乏政府資訊公開成效與其影響之間的關聯。因此，本研究主要探討政府資訊公開所連結的公共價值，並嘗試將之融入績效評估指標架構當中，期能建立初步評估架構並分析其政策意涵。 　　本研究透過文獻回顧瞭解國內外政府資訊公開發展現況與趨勢，整理既有的評估指標和實證研究，發展以公共目標價值為基礎的績效評估架構：包含透明、信任、課責、參與、效能、效率等6個目標公共價值，以及12個公共價值構面和其下的衡量指標。建立架構後，本研究透過層級分析法，彙整學者專家、政府官員，以及公民團體代表三類專家之意見，對架構指標權重排序並進行整體和不同專家類型之比較分析。 　　整體結果顯示，透明為政府資訊公開評估架構中最重要之層面，而三類專家亦一致認同在透明層面下的政治透明構面，及其下的政策決策過程透明指標為達成透明價值之關鍵作為，其次，較受整體專家重視的還有課責及參與。以絕對重要性來看，整體專家認為最重要的公共價值構面也是政治透明，指標層次則以政策決策過程透明、對政府資訊的信任等為重。除整體結果外，三類專家所認定的權重順序也有所差異：(1)學者專家對課責的權重明顯較其他專家高，(2)政府專家對效率的重要性排序排在第三位，其他專家則認為較不重要，(3)公民專家與其他專家最大的不同是將參與置於首要位置。根據分析結果，本研究建議應強化政策決策過程透明的相關措施以真正落實政治透明、透過穩定輸出正確可靠的資訊來培養公民對政府資訊的信任，並積極提升對課責和參與之重視。 / Information held by government agencies is a valuable national resource, and it should be open to public unless there is required legal protection for sensitive in-formation. The development of open public sector information (OPSI), based on people’s right to know, will enhance public values such as transparency and ac-countability of government, democratic participation, and even social welfare. 　　This study focuses on the establishment of public-value oriented performance evaluation indicators. To build the objective level and the corresponding indicators of the assessment framework, it investigates the linkage between public value and OPSI by literature review and sorts out the existing indicators related to OPSI. Also, in purpose to refine the applicability of this framework and analyze the order of in-dicators’ importance, it applies analytic hierarchy process (AHP), gathering the mul-tiple-criteria decision-making opinions from 14 experts of Public Administration, Information Management, and E-Government practice, including 6 academics, 4 government officials, and 4 civil groups experts. 　　The framework shows that transparency, trust, accountability, participation, ef-ficiency and effectiveness are 6 main public values to evaluate the performance of OPSI, with 12 aspects and 12 indicators included in. The overall results show that transparency, trust and participation are more important than the others. And for the absolute importance, political transparency aspect and indicator transparency of policy decision-making process are the most important ones based on integrated opinions. Moreover, three groups of experts show some differences in the order of importance: academics are more concerned with accountability, government offi-cials care more about efficiency, and civil group experts regard participation the most important one. Based on the analysis of AHP results, this study suggests that government should put political transparency into effect, bring up the trust to gov-ernment information, and attach more importance to accountability and participa-tion.

企業流程是企業營運核心，也是創造企業競爭力之關鍵因素。本論文以個案公司現行願景為基礎，植基於會計交易循環之基礎架構，參考Tsaih.et al. (2004)企業整體資訊有機體模式之分析架構，重現並分析個案公司之現行關鍵營運流程。本研究首先透過系統化分析企業個體對內、對外之資訊流聯絡管道及接觸點，辨認並評估個案公司之關鍵流程與其資訊流的流暢度。接著以前述分析結果作為辨識及改善企業作業流程之基礎，作成相關流程改善建議及績效評估參考指標。最後，結合PWIO分析結果與平衡計分卡觀念，提供個案公司建議性策略地圖，以作為評估及管理未來績效之基礎。 本論文發現，個案公司之現有流程並無法有效達成現行願景。因此，我們運用PWIO分析模式及主要作業流程關聯圖呈現個案公司在銷售及收款循環、採購及付款循環、配送作業等流程運作效率上可以改善之處。此外，依據分析所示流程目標並透過平衡計分卡概念，建立其流程績效指標。最後，發展個案公司之策略地圖，呈現個案公司在現有願景下，財務、顧客、內部流程及學習與成長四大構面之因果關係，以作為個案公司未來評估及管理其策略性成果之架構。 / The business processes are central to a company’s operation and competitive advantages. Based on the analytical framework proposed by Tsaih et.al. (2004), and an application of accounting transaction cycle approach, this thesis investigates the key business processes of a hyper-mart in Taiwan. The major objectives of this paper are three-fold. Relied on the existing vision of the firm under studied, this thesis first restores and analyzes its core operation by identifying the practices of the contact point and information channel underlying the key business processes. The related suggestions on process improvement are then discussed and proposed based on the analyses from the previous step. Finally, a proposed strategy map will be developed to serve as the basis of evaluation and management of the strategic performance in the future. The research results indicate that the operation processes currently employed by the case firm cannot meet its vision effectively. Through the chart describing the practices of contact point and information channel, the smoothness of the key processes and the corresponding process improvements were suggested. In addition, through an integration of goals derived from process practices with the balanced scorecard concept, performance measures help achieve the goals of processes are developed accordingly. A strategy map delineating the casual-effect relationship between the Financial, Customer, Process as well as Learning and Innovation perspectives and the performance indicators is also provided. The managerial implications of such framework are discussed.

面對多元化、國際化及全球競爭的壓力，私人企業莫不採行新的績效管理制度，來創造員工、管理者及組織三贏之局面。公部門面對資源相對有限，民眾要求與日俱增之窘況，欲改進績效管理並縮小顧客不滿意之缺口，應透過全方位回饋訊息之蒐集，將民意轉化為施政知識，鼓勵人力資源管理能創新改革，以建構人力資源組織的策略地圖，因此，接受多元評估已是無法避免之趨勢。 本研究擬透過文獻分析法、問卷調查法及質化訪談法，從臺北市政府員工認知之觀點，來探究360度回饋模式在臺北市政府實施之可行性，進一步提出臺北市政府實施該模式之構想與建議。 本文計分為五章，第一章說明研究動機、目的及相關概念之界定；第二章為相關文獻之檢視，萃取國內外實證研究中影響360度回饋模式實施之相關因素，以建構第三章問卷設計及質化訪談內容；第四章則從員工認知觀點對「不同評估來源」及「360度回饋模式實施可行性」，進行知覺、差異及相關性之實證分析；第五章則針對研究發現，提出實務上的改進建議及後續研究者未來思考的新方向。 經由本研究發現，在量化問卷部分：（一）不同評估來源方面：員工認為透過不同評估來源者所提供之評估訊息，確實能提高信任感、改善彼此關係及提昇工作效率。（二）360度回饋模式實施之可行性方面：高達66.4%的受訪者支持在臺北市政府實施該模式；選擇由誰擔任評估者較適合，則以其它（視業務相關的利害關係人而定或核稿的其他長官）、自己及外部顧客（民眾）居多；以及不同評估者所提供的回饋訊息應有不同權重之限制。在質化問卷部分：八位受訪者中有五位（占63%）認為該模式在公部門應屬可行，能補充現行由上而下考核制度之不足，並針對可能遭遇的阻礙及每一類別評估者的考評分數應否有一定權重限制等，提出諸多寶貴建議。 最後，根據以上的研究發現，筆者提出對政策、組織及實務操作等三種層面的建議，在臺北市政府推動行政變革作為改進組織績效時，不妨擷取360度全方位回饋模式之精髓，並參考國外政府及企業界實行該模式之成功經驗，設計一套可補充或替換目前績效評估方式不足的評估方法。 關鍵詞：人力資源管理、績效管理、績效評估、傳統績效評估方式、360度回饋模式 / Facing the pressure of diversity, nationalization and global competition, enterprises have been adopting new performance management systems to create the win-win situation between employees and organizations. For public sector, the resources are relatively limited, and the demand of citizens is gradually growing. In order to improve the performance management and minimize the gap of customer dissatisfaction, government should collect the over-all feedback message, translate public opinions into policy context, encourage innovative human resource management. Therefore, it’s necessary to implement multi-source assessment in public sector. This study is aimed at exploring the feasibility of 360° feedback model in Taipei City Government (TCG) from the employees’ perspectives, and offering the suggestion about how to implemented this model in TCG in the future. The research methods in this study include: literature review, questionnaire survey and interview method. This study consists of 5 chapters. In Chapter 1, the motives and objectives of the study are mentioned, and the definitions of relative concepts are clarified. In Chapter 2, the relative literatures are reviewed and the factors that will influence the implementation of 360°feedback model are abstracted from domestic and foreign studies, in order to construct the quantitative and qualitative questionnaires in Chapter3 . Chapter 4 is about the positive analysis on “different evaluation sources” and “the feasibility of implementing 360°feedback model” from employee’s perspective. Based on the research findings, some suggestions and recommendations of practice and further research are offered in Chapter 5. The research findings include two parts. First, in the part of quantitative questionnaire, some conclusions have inducted: 1) about different rater sources: employees do believe that multi-source evaluation indeed could increase trust, improve relationship, and enhance efficiency. 2) about the feasibility of 360° feedback model: (A)Over 66.4% responders agree to implement 360° feedback model in TCG; (B) Majority of responders would choice the item “others” (stakeholders related with business or other superiors charged with official papers), “myself” and external customers (citizens) as the proper evaluators; (C) The feedback messages from different evaluators should be given certain limitation in weight. Second, in the part of qualitative interview, 5 of 8 (63%) interviewees thought 360°feedback model is feasible in public sector, and can compensate the shortcomings of current top-down performance system. They also offered many precious opinions and suggestions in themes such as: how to overcome the possible obstacles, and if we should limit the weights of scores from different evaluators. Ultimately, according to the research findings above, this study presents many helpful suggestions from the aspects of policy, organization and practice. If the officials of TCG would like improve the performance through administrative reform, they can adopt the spirit and essence of 360°feedback model, and learn the successful foreign experiences both from public and private sectors, then develop a performance assessment model that can compensate or even replace the current one. Key words: Human Resource Management, Performance Management, Performance Assessment, Traditional Performance Assessment Model, 360°Feedback Model.

責任會計是近代企業分權經管下的一種管理工具，但制度本身並不能替代管理，必須 透過人員的有效執行，且責任會計是以人為中心，因只有人才能授予權力、追究責任 。企業必須以授權與分權為前題，透過員工的接受與參與、目標一致與激勵等行為因 素的配合，才能發揮責任會計制度的功效。因此，本論文係針對責任會計制度的設計 與實施方面有關的行為因素，作進一步的探討；共壹冊、六萬字左右，分六章十八節 ；分別就行為科學與責任會計之關係、制度設計、績效標準設定、控制、及績效評估 等方面，作次級資料的研究與分析。玆就論文大綱簡介於后： 第一章 行為科學與責任會計之科技整合 第二章 行為科學與責任會計之制度設計 第三章 行為科學與責任會計之績效標準設定 第四章 行為科學與責任會計之控制 第五章 行為科學與責任會計之績效評估 第六章 結論與建議

我國當前推動這套績效獎金及績效待遇制度為移植美公部門績效管理制度，以公開賽模式理論為基礎和運用目標管理法進行考核，圖引進風險性收入計劃來提振公務員士氣和行政效能與國家競爭力，以滿足人民需求。 本研究經深度訪談十位不同部會的現職薦任非主管人員，以瞭解本制度在公部門的實際運作情況及其衍生問題和影響，反映並尊重公部門內逾30﹪相關利害人的實質感受與權益。發現此制度確可強化定期目標追蹤與考評，促使公務員更重視計劃執行，然績效是主觀詮釋下的社會建構，其標準易受操縱，政府將風險轉嫁至公務員身上，致使彼等引發道德危機而產生逆選擇的嚴重競租行為，反將工作重心轉向主管身上的「目標錯置」現象，如此則增加主管濫權機會、加深政治干預、弱勢更形不利、員工績效與組織績效未能有效連結產出等現象。 顯然這種變革方向是具爭議的，未明瞭此項工程是高度政治性而非行政性或管理的問題，且未尊重相關利害人的正當權益和反應，輸方可能運用各種機制來反向引導變革。故本人認為可朝下列調整：創造強有力領導團隊，應實施每年撤換績效不彰主管，至少佔主管職位五分之一；慎防躁進，穩健改革較符合公部門的最大利益；應提出突破性具體改善策略來支持和驅使員工做事；績效改革應考慮系絡問題，如對阻力的確認、克服與排除，採用獎懲極端、模糊中間方式，衡量影響，而非產出等。 由以上分析可知本制度在公部門能否發揮績效管理功能的核心問題在於如何克服執行層面的「人性弱點」，要回歸道德價值的創造與實踐，「道德力」是一種競爭優勢，可帶來巨大經濟效益，應認真的將道德議題納入管理制度與流程中。

本論文推導具有特殊條款的高階經理人員工認股權的評價模型與避險比率，依序為績效評估型員工認股權、指數型員工認股權、重設型員工認股權。相對於一般的員工認股權，本論文探討的員工認股權給予發行公司更多的調整彈性，也提供高階經理人與股東更多的保障。接著更進一步推導信用風險下的評價模型，並且比較無信用風險與信用風險下評價模型之間的差異。本論文完成前尚無任何學術研究於信用風險下高階經理人員工認股權的評價模型與避險比率，這是一個重要的貢獻。

近年來經濟復甦，資訊科技投資金額和規模有增加趨勢，對於資訊科技投資的報酬、評量、和優先取捨的決策再次成為資訊科技經理人的重要課題。因此，本研究經由文獻探討，定義資訊科技投資和資訊科技資本，並且嘗試發展資訊科技投資與應用的評估構面與指標，讓企業組織評估本身的資訊科技投資。透過深入的個案訪談和大量問卷調查，了解我國資訊電子業與金融服務業之資訊科技投資和應用的現況，提供參考作法，並且比較我國資訊電子業以及金融服務業兩個產業當中，資訊科技如何提昇公司組織的競爭優勢。 研究結論發現，我國資訊電子業的資訊科技投資貢獻主要來自三個方面，首先是策略貢獻度、再者是降低成本貢獻度、其次是流程效率貢獻度；我國金融服務業在資訊科技產出構面，於個案訪談和問卷調查結果同時關心創新重視度、降低成本貢獻度、流程效率貢獻度，同時也注重供應商與客戶關係要求度、供應商與客戶關係貢獻度。因此，資訊科技經理人首要目標則為協助企業以最少的企業資源來掌握關鍵的資訊科技投資績效指標，以提升企業的競爭力。 / In recent years, organizations have invested heavily in information technology to support their work processes. Therefore, how to evaluate and assess the return on IT investment becomes a critical issue for IT managers again. This study strives to develop the dimensions and indicators of IT investment so as to help organizations to assess their IT investment. In addition, through case studies and questionnaire investigations, this study investigates the IT investment status in information electronic and financial service industries that provides reference for other organizations. Finally, this study tries to find out how to increase organizational competitive advantages by IT investment in these two industries. The results suggest that the contribution of IT investment in information electronic industry comes from strategy contribution, reducing cost, and process efficiency. In the meantime, the financial service industry emphasize innovative products and services, reducing cost, process efficiency, and supplier/customer relationship when it comes to the issue about performances of IT investment. As a result, in the situation where the organization resources are limited, the main goal for IT managers is to help organizations become more competitive by controlling the imperative indicators of IT investment.

數位落差是資訊科技與數位化經濟快速發展下的產物。研究發現數位落差代表著機會的消失，更反映著社會基本素養、貧窮、醫療或其他社會問題存在的議題，只要數位落差存在，經濟的發展、國家競爭力的提升、人民生活的進步都將受到拖延而遲緩。事實上，有關數位落差如何發生、如何衡量、影響層面與嚴重性以及如何縮減數位落差的相關議題不斷的被討論，各國政府與國際組織或者自行組成研究小組，或者邀請學者專家針對縮減數位落差議題加以探討，期以建立一個公平共享數位化所帶來各項利益的社會。然而研究顯示縮減數位落差各方努力的成效仍不如預期。如何縮減數位落差的相關研究至今仍有許多缺口待彌補，包括數位落差現象觀察不完整、欠缺一個具有全方位評量的架構、縮減數位落差的方案與數位落差現象間的因果關係並無法提出一個對應的脈絡、如何檢討縮減數位落差策略的執行績效等等。 本研究由文獻探討、資料分析提出數位落差整體衡量架構，繼之由策略管理的角度建立以平衡記分卡為基礎之數位落差策略績效評比架構，確立縮減數位落差之願景、使命、策略、策略目標以及建立以BSC為基礎之數位落差評量指標。研究並提出縮減數位落差策略缺口之定義與檢視方法。數位差衡量指標以層級分析法求得權數，並將指標與策略結合，衡量縮減數位落差策略在數位落差整體表現的實質績效。研究獲得以下結論： 1. 研究提出一個國內與國際數位落差觀察與衡量整合架構，架構共分為ICT普及、均等機會、資訊社會與國家競爭力四個構面。 2. 研究結果認為縮減數位落差在策略上應考量受益群體、政府功能與流程、全國性學習與成長以及公共財政的支援。 3. 利用策略地圖所闡述的因果特性進行策略缺口分析。研究結果提出四類水平策略議題缺口、五類水平策略目標缺口、兩類垂直策略議題缺口與三類垂直策略目標缺口。水平策略缺口分析可確保策略議題之完整性，而垂直缺口分析則可檢視策略間之因果關係是否連結。最終目標則是保證縮減數位落差策略之品質。 4. 本研究將策略與數位落差評估架構結合，除了以AHP計算各指標權數，瞭解各指標之重要性，並於指標架構表中指出該指標為績效驅動指標，或為策略執行結果指標。 5. 實例分析發現，目前台灣在縮減數位落差議題上水平策略缺口包含遺漏策略議題、缺少因應台灣特質之策略與策略目標、策略議題不明、遺漏重要策略目標、缺少適當衡量指標以及無效的策略等等。垂直策略缺口情況較嚴重，表示策略間的邏輯性並未詳細檢討過。 研究最後對我國政府提出以下建議：1.重新檢討目前衡量數位落差之架構、2.擬定縮減數位落差的策略規劃與管理機制、3.借鏡先進國家的成功案例並進行跨國的合作、4.尋求質的改善。此外提出五項衍生之議題，值得後續繼續觀察與探討：1.考慮如何將本研究所提出之架構更精鍊。2.目前全球的趨勢已由觀察數位落差的移轉至數位機會的存在，在這樣的新思維下，策略上應有哪些重大的改變？如何將這種轉變以無縫的方式連接，是值得持續觀察的議題。3.指標術語或專用名詞更精確的解釋與規範。4.跨國應用與比較，實地訪談，徵詢更實際的意見與建議，增加本研究所提出架構之實務價值。5.設計問項、核定與統一衡量單位、定義問項目的與建立題庫。 / Digital divide (DD) is the byproduct of the fast development of information technologies and digital economy. Previous researches indicated that the existence of digital divide implies the vanishment of digital opportunities, and furthermore, it reflects the presence of servere social problems including literacy, poverty, medical systems, etc. As long as there is a gap, the development of economy, national competitiveness, and the advance of human lives will be affected. As the matter of fact, the issues of the causes, the measurements, the impacts as well as the reducing of digital divide have been constantly discussed over a decade. Governments and international organizations have put a lot of efforts in pursuit of establishing a society in which people would equally share the benefits of e-society by minimizing the gaps. Unfortunately, research findings have indicated that the efforts for reducing digital divides were inconvincible. Major themes, such as the observation as well as the evaluation of the status of digital divide in an integrated view, the establishment of cause-and-effect relationship between strategies and the outcomes, are still absent in the discussions or researches. By reviewing literatures and analyzing the documents collected, this research first provides an integrated framework for simultaneously analyzing domestic and international digital divides. The framework is later incorporated with the BSC to form the strategic management platform for reducing DD. To ease the process for a nation to build its own DD-BSC and to refine its DD strategies, this research also presents a systemized approach to locate strategic gaps. The AHP is adopted in this research to verify the consistency of the structure of the framework as well as to calculate the weights of the indicators. In summary, this research contributes the following results: 1. An integrated model, containing ICT Diffusion, Equal Opportunity, Information Society and National Competitiveness dimension for the measurement and evaluation of digital divide, is presented in this research. 2. Research findings suggest the strategies of reducing DD should be planned based on Beneficiaries, Governmental Functions and Processes, Nation-Wide Learning and Growth and Public Finance perspectives. 3. The research proposes and defines four types of horizontal strategic theme gaps, five types of horizontal strategic objective gaps, two types of vertical strategic theme gaps and three types of vertical strategic objective gap types. The ultimate goal of strategic gaps analysis is to ensure the qualities of the strategies of reducing DD. 4. The measurements proposed in this research can be used to measure the status of DD and to evaluate the performances of the strategies of reducing DD. 5. The case study of Taiwn reveals that in the issue of reducing DD, the government could initiate more effective strategies by referencing other developed countries. Major problems of Taiwan regarding to reducing DD include the lack of strategic objectives, the lack of proper measurement, the broken links among strategies as well as between strategy and its objectives. Suggestions proposed to the government including the reexamination the scopes and strutrucures of measuring the status of digital divide, designing a strategic planning and control system for reducing DD, seeking for cross-nation cooperations and focusing on improving the qualities of the DD strategies. Future studies may focus on the refinement of the frameworks proposed in this research; determine the changes that are affected by the new concept of digital opportunities; define more clearly and precisely the terms used in observing or measuring DD; design questionnaires and collect data regularly. Finally, more interviews and case studies are to be conducted to improve the practical values of this research.