服務貿易總協定(General Agreement on Trade in Services，GATS)將服務依其提供之方式區分為四類。其中之一，乃藉由自然人跨越國境之方式進行，因此，是類服務供給方式，除模式四、自然人呈現外，一般常以自然人移動名之。 對於資金與技術相對匱乏的開發中會員而言，自然人移動毋寧為具有比較利益的服務提供模式之一。藉由短期勞力移動至海外，不但可解決國內勞力過剩之問題，更能帶來可觀的外匯收入，改善本國經濟狀況；他方面，短期移出之勞力於海外工作時所習得之新穎技術與知識，亦將有助於國內生產及服務水準之提升。而就已開發會員來說，在出生率低、人口結構呈現高齡化等因素影響下，許多產業所面臨的工資高漲及人才難覓之窘境，使先進國家不得不正視勞動力需求之議題。 儘管不少會員國對於勞動力的引進有所需求，但由於人員移動所牽涉的層面太廣，移民政策、社會安全乃至文化認同等因素盤根錯節，使得各國在模式四的開放上相當保守，不但承諾項目僅集中於專業人士(specialist)與企業內部人員調動(intra-corporate transferee)等白領階級，更有著林林總總的管制態樣。在不願意受到GATS承諾拘束，卻又有實際需求的情況下，許多會員轉而以本國立法或雙邊、複邊的合作方式，引進外國服務提供者。 此一保守之承諾現狀令人力資源豐沛的開發中會員極為不滿，因此，於2000年WTO新回合談判時，以印度為首之開發中會員即紛紛提出具體之建言，試圖打開目前在GATS架構下人員移動之僵局。另一方面，學者間亦陸續表達其對於模式四自由化之看法，並分別從闡釋開放市場所帶來經濟誘因、區隔自然人移動與移民、長期勞動力移動間之不同等角度切入，藉此釐清各國之疑慮，以期模式四在新回合談判下能有所突破。 面對模式四自由化聲浪高漲之勢，人員移動進一步開放的問題，於新回合中已難以迴避，由於人員移動所牽涉層面甚廣，對我國而言，倘稍有不慎，不但將造成我國就業市場門戶洞開的嚴重後果，其後續效應，如本地勞工失業率上升、及對治安、文化語言等衝擊，將為我國帶來不可預測的影響。舉例而言，我國模式四承諾中之第三類自然人移動，其內涵為何？如依國貿局之中譯文—「受中華台北企業僱用之自然人」(a natural person employed by business entities in Chinese Taipei)，則對我國就業市場產生如何影響，我國又應如何因應，值得深思。 職是之故，自然人移動之基本概念、內涵上之爭議，乃至於會員各陣營間意見落差等議題之釐清，對於我國新回合談判而言，實屬刻不容緩之事。本文之研究動機，即針對模式四規範上的重要問題、我國模式四承諾中之「第三類自然人移動」及相關談判策略進行分析，希冀對我國談判當局能有所助益。 關鍵字：服務貿易總協定、自然人移動、模式四、商業據點呈現、模式三、商業訪客、跨國企業內部調動人員、獨立服務提供者、第三類自然人移動、GATS簽證、經濟需求測試、工作證。 / The General Agreement on Trade in Services (GATS) is undoubtedly a milestone of the Uruguay Round of negotiations, as it has successfully brought services into the multilateral framework of trades. Under the GATS regime, services are trade via four modes of supply, namely, cross-border supply (mode1); consumption abroad (mode 2); commercial presence (mode 3); movement of natural persons (mode 4). Notwithstanding the GATS has taken the important step towards bringing services into the multilateral framework of trade, the liberalization commitments that have reaped during first round negotiations are so limited. They are highly asymmetric across different sectors and modes of supply, in particular, the movement of natural persons. Developing countries were disappointed by the dearth of the commitments in the aspect of their comparative advantage, and now seek to great openness. Meanwhile, lots of multinational corporations attempt to enlarge the scope of movement of personnel as well. Due to the aging populations, developed countries today are facing an increasing severe shortage of workers, including skilled and less skilled. These shared interested seem to create an optimistic negotiating environment for the current negotiations. The problem is, however, whether and how the coincidence of interests could be taken used of to further liberalizations. Besides the introduction - Chapter 1, the study could be divided into five parts. First, the study endeavors to clarify the meaning and scope of mode 4, inter alia, the most debated issue – if “natural persons employed by host-country companies “falls within the GATS. It has been argued that since the Annex of Movement of Natural Persons covers ”employed by a service supplier of a Member”, this could include foreigners employed by host-country companies. Owing to the fact that Art.1: 2(d) of the GATS defines mode 4 as “ the supply of service …by a service supplier of one Member, through the presence of natural persons of a Member in the territory of any other Member”, this argument is not accepted by the majority opinions. Chapter 2 attempts to analyze how the opaqueness result from and sketches out the sensitivities involved the issue. Apart from the economic impacts of mode 4, some observers argue that the real grounds behind the reluctance of Members to expand mode 4 commitments are uncertain social and political impacts. Therefore, economic impacts, as well as social influences and debates will also be discussed in this Chapter. In accordance with the data of WTO Secretariat and International Mutual Fund (IMF), it’s apparent that mode 4 is by far the smallest mode of service delivery in terms of both flows and volumes of schedules. Moreover, the limited commitments that have been made under the mode 4 almost exclusively refer to so-called “white-collar” personnel, especially to the intra-corporate transferees (ICT), which are linked to commercial presence. In addition, a variety of obstacles, such as burdensome visa/work permit procedures, economic needs tests (ENTs), licensing requirement, pre-employment, wage parity, and social security taxes, etc., have made the scheduled concessions more limited. All the patterns of mode 4 commitments and barriers are presented in Chapter 3. Chapter 4 first outlines the brief history of post-Uruguay Round negotiations from 1994 to 1995 that is helpful to perceive the interests of conflicts of interests between the capital-surplus and labour-surplus countries. In addition, all the proposals pertaining to liberalizing mode 4 commitments for the new round negotiations are detailed listed in this Chapter. Mode 4 commitments of Taiwan are evaluated in Chapter, in particular, the potential impacts of the 3rd category personnel. The study seeks to submit several strategies for the purposes of tackling the envisaged menaces. The last Chapter is the conclusions and recommendations. All the crucial issues are collected as a whole, meanwhile, negotiating strategies and proposals with respect to GATS visa, ENTs, categories of personnel, uniformity of the terms of the specific commitments, transparency, domestic regulations, the use of ISCO-88 for the scheduling etc. for the new round negotiations are submitted to the authorities concerned as well. Key words: GATS, commercial presence, mode 3,movement of natural persons, mode 4, 3rd category personnel, business visitor, intra-corporate transferees (ICT), independent service contractor, GATS visa, ENTs, work permit, W/120, ISCO-88.

服務貿易「模式四」涉及生產要素之一的勞動力跨境移動，其所能帶來之貿易利得相當可觀；然而，勞動力之移動向來不為地主國青睞，各國針對此等自然人服務提供者多所管制，造成模式四貿易之諸多障礙，致使模式四佔服務貿易總量之比例極低，而亟待開發。在盤點多邊與非多邊體制下WTO之GATS與TPP協定消弭模式四貿易障礙之成果後，本文發現，國際間對於模式四貿易障礙之消弭必須持續推動，方能早日獲致模式四貿易自由化附隨之經濟利益。奠基於上述多邊與非多邊體制之成果，本文提出未來國際間在持續消弭模式四貿易障礙之可行方向，並以現正如火如荼談判中之「服務貿易協定（TiSA）」為例，印證本文所建議之方向有其可行性。 / Mode 4 of trade in services entails the cross border movement of one of the factors of production: labor. The potential gains from labor mobility can be substantial; however, labor mobility has never been welcome. Numerous regulations imposed by the receiving countries on the natural persons as service suppliers create barriers to the Mode 4 trade, resulting in the fact that Mode 4 trade accounts for little proportion of all four modes of service supply. After conducting stock takes on the elimination results of Mode 4 trade barriers through the GATS and the TPP Agreement respectively under multilateral and non-multilateral trade regimes, this article argues that efforts to remove Mode 4 trade impediments should continue in order that the ensuing welfare gains from Mode 4 trade liberalization can ultimately be achieved. Based on the aforementioned elimination results under both multilateral and non-multilateral regimes, this article proposes several approaches to further elimination of Mode 4 trade barriers, taking the ongoing Trade in Services Agreement (TiSA) as an example to verify the feasibility of the proposed approaches.

Sloan（1996）研究指出，投資人無法完全地分辨出應計項目與現金流量間盈餘持續性的差別，導致對應計項目資訊反應過度，而對現金流量資訊則反應不足，因此公司擁有相對較高（低）的應計項目使用金額，預期會有負（正）的未來股票異常報酬率，此種存在於應計項目與未來來股票異常報酬率間之負向關係，即本文所稱之「應計項目異常現象」。 投資人方面，本研究依資訊取得優勢，區分為內部關係人、機構投資人（外資、投信、自營商）與自然人；投資人持股行為則分別以持股比例與持股比例變動代表。此外，並將應計項目分別以總應計項目與總應計項目組成要素下之個別營運資金應計項目（應收帳款變動數、存貨變動數與應付帳款變動數）作衡量。首先測試應計項目異常現象是否存在於我國，再利用應計項目異常現象建構之套利投資組合，買進最低應計項目金額的投資組合而賣出最高應計項目金額的投資組合，探討應計項目異常現象與投資人持股行為之關聯性。 實證結果顯示，應計項目異常現象存在於我國，亦存在於個別營運資金應計項目。持股比例方面，外資與內部關係人似乎能利用應計項目異常現象形成之套利投資組合；當總應計項目的金額愈低，持股比例會愈高，但在不同應計項目的衡量方法下會有不同的結果。持股比例變動方面，除內部關係人與自然人稍佳之外，本研究設計之迴歸模型並無對應計項目與投資人持股比例變動間之關聯性有足夠的解釋能力。此外，第二年度的內部關係人持股比例變動雖與總應計項目、存貨變動數有負向的關聯性，惟統計結果並不顯著。 關鍵字：應計項目異常現象、投資人、持股行為、應計項目、機構投資人、內 部關係人、自然人、套利投資組合 / Sloan（1996）results indicate investors failing to distinguish fully between the different properties of the accrual and cash flow components of earnings. This leads to overreaction of the information contained in the accrual components of earnings and underreaction of the cash flow components of earnings.Consequently,firms with relatively high (low) levels of accruals experience negative (positive) future abnormal stock returns. The negative relationship between accounting accruals and subsequent stock returns calls the “Accruals anomaly” in this paper. With repect to the investors, I distinguish them from the advantage of obtaining the information into insiders, institution investors (QFII, mutual funds, security dealers), and individual investors; then use the percentage of the investors’ holding and the percentage of the investors’ holding change to represent the investors’ holding behavior. Besides, I use the total accruals and individual working capital accruals（change in accounts receive, change in inventory, and change in minus accounts payable）to measure accruals. Firstly, I test whether the accruals anomaly exists in our country or not, then exploit the hedge portfolio formed by accruals anomaly,by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals generates positive abnormal stock returns to probe into the association between accruals anomaly and investors’ holding behavior. The results suggested that accruals anomaly indeed exists in our country and the individual working capital accruals. With regard to the percentage of the investors holding, QFII and insiders seems to capable of exploiting the hedge portfolio formed by accruals anomaly; when firms with relatively low levels of total accruals experience the percentage of the high investors holding,but there have different results of using dissimilar measurement of accruals. For the percentage of the investors holding change, this paper’s regression model doesn’t have enough capability of explaining the association between accruals and percentage of the investors holding change except insiders and individual investors. Furthermore, although the percentage of the insiders’ holding change in the second year is negatively correlated with total accruals and change in inventory, the empirical results are not significant. Key words: accrual anomaly, investors, holding behavior, accruals, institution investors, insiders, individual investors, hedge portfolio

第一章緒論 探討了「兒童化的成人」與「成人化的兒童」呈現了台灣的「人性危機」，也可稱是「教育危機」。人們尚未達到啟蒙以來的理想成為獨立、自由、自主的人性狀態，而盧梭這位相當接近我們當代思維的哲人被稱為「人性權利的恢復者」，以及「童年的擁護者」。他不僅是一位舊時代的批判者，更是一位新時代的設計。盧梭之思維對於當代各種人性問題的分析仍然精闢透徹，本文希冀透過盧梭之眼作為闡述與批判我們當前危機的理論依據。 一般人很習慣地從文學、政治與教育三個角度來詮釋盧梭，讀者依據自身的興趣來揀選某一個詮釋的視角。將作者思想切割的結果導致人們對盧梭思想的含糊與矛盾或是盧梭人格之異常感到難以理解。本文將以盧梭的《第一論》《第二論》、《社會契約論》、《愛彌兒》、《懺悔錄》、《對話錄》、《遐思錄》為研究血肉，前四本為「理論性著作」與後三本為「自傳性著作」，考察盧梭理論性與自傳性之間的辯證關係來從文學、政治與教育的三個面向綜觀盧梭的思維與其心靈。 本論文透過三個詮釋循環的步驟對於盧梭的部分與整體不斷地進行理解。步驟一是依據盧梭作品的年代順序對於文本進行理解。步驟二是根據盧梭作者本人對於其性格與文本的詮釋與評價，來支援研究者對其文本整體的理解。步驟三是透過重要二手文獻對於盧梭的詮釋來補充對盧梭的理解。由這三個步驟得出兩條理解盧梭思想之進路：進路一是自傳與理論的系統關係，進路二是教育與政治的辯證關係。本人將以上的詮釋步驟與理解之進路繪製成「理論架構圖（一）」與「理論架構圖（二）」，也是本論文各章節之骨架。 第二章 啟蒙時代與盧梭，主要根據「理論架構圖(一)」在第一節 啟蒙時代 考察盧梭的時代背景—日內瓦與法國。在 第二節 盧梭其人 再概述盧梭生平經歷的與探討盧梭之性格。最後在 第三節 《懺悔錄》、《對話錄》、《遐思錄》：對自我之剖析 闡述盧梭的自傳性著作與理論性著作之系統關係。根據以上三節作為綜觀盧梭思想與其人之背景知識。有一點至關重要的是，盧梭的自傳性著作不僅是作為「自傳」具有「自我辯駁」(Self-justification)的作用外，更兼備「自我揭示」(Self-revelation)的哲學意義，盧梭懷有將自己一生的經歷作為一種「人生範例」與「道德寓言」的哲學企圖。簡單來說，盧梭的自傳和理論之間有綿密的系統關係。 第三章 墮落的文明狀態、烏托邦的自然狀態與救贖之路，筆者從綜觀的角度探討了盧梭政治教育哲學思維的整體架構，也就是本文的「理論架構圖（二）」。在現代的向度裡，盧梭痛陳18世紀的文明疾病之根源，他以《第一論》作為文明疾病的診斷書。接續《第二論》在過去的向度裡找到了自然狀態與自然人作為診斷當前墮落的文明狀態與情感生了病的文明人之診斷標準。最後，盧梭很明白救贖的希望不在過去而在未來，人們不可能重新回到蠻荒的時代變成「自然人」，他提出了三條通往救贖之路—公民、新自然人與孤獨者。盧梭在《社會契約論》指出他心中「理想的社會秩序」—「公民」如何可能。而《愛彌兒》則為盧梭「理想的教育圖像」，也就是探討「新自然人」如何在墮落的文明狀態中重新養成的教育過程。盧梭本人對自身文明病徵治癒之方式是退回到社會之外，作為一個孤獨的遁隱者與遐思者，雖然盧梭在「自我放逐」的歷程獲得了心靈療癒的力量寫出了如《愛彌兒》與《社會契約》的巨作，但正是這些嘔心瀝血之作成了遭受社會流放的理由，而命運的最終，孤獨流浪者用了絕對的方式遁隱到他的內心世界不再同時代人對話，這不並是一條真正通往救贖之路。 本文第四章 盧梭之人類圖像，將先從《第二論》與《愛彌兒》考察盧梭對「人性」概念的探討，前者是從「人類發展史」整體的人類之角度，後者是從個體「人性發展史」的角度出發。這兩個側面勾勒出盧梭「人類圖像」的全貌。第一節 人性之基本預設 將探討盧梭對人性的基本看法，有一點需要強調的是，盧梭—曾懷抱著成為當時代的「俄耳浦斯」音樂家夢—或許多少有音樂家的思維，他希望創作出「情感」與「理性」彼此和諧的人性奏鳴曲。盧梭雖然高舉了情感的旗幟，但他不捨棄理性應有之地位。第二節 從自然狀態走向文明狀態 將闡述盧梭對人類文明發展的想像，人類如何從過去最純粹的「自然狀態」邁向人類的「黃金時期」，最後走入「墮落的文明狀態」—現狀。最後，盧梭主張只有好的政府才能培育出有道德之公民，而好的政府要免除對人們的宰制與歸順，良好的社會制度能夠改變人類的本性，使人從個體到公民，盧梭認為理想的社會秩序是建立於「普遍意志」之上的理想社會。 本文第五章 盧梭之教育理論 之 第一節 自然教育基礎之設定 與 第二節 個體發展之四個時期 主要按照《愛彌兒》的文脈，對盧梭的教育理論進行概念的整理。筆者在 第三節 對照的教育範例 對勘了《懺悔錄》裡的盧梭與《愛彌兒》裡的愛彌兒的生命經驗與教育歷程，以豐富對盧梭教育理論的整體性理解。《懺悔錄》展現了盧梭個人的人性歷史，筆者以此作為「自然教育的想像範例—愛彌兒」之對照的教育範例。最後，第六章 總結了盧梭與教育實踐，作為回應了本篇論文的起始問題「成人化的兒童」與「兒童化的成人」救贖如何可能—情感教育與理性教育並重，也就是一種全人的教育，而另類教育成了指標。

中國出國留學人數與日俱增，在這一大背景下潛藏著兩個問題：低收入家庭子女或者弱勢學生儘管有留學意願，但在現有金融體系下面臨留學資金難獲得的問題；部分有財力自費出國的學生花費巨資進行教育投資，但留學畢業後獲得的實際薪資與原本的預期薪資存在較大差距，留學投資難以在畢業後較快收回，自身教育投資的風險無法分散。 透過相關鑽研探討，本研究發現以往文獻中有提到的兩個重要概念：自然人收入權——一個自然人對於未來收入的所有權，這一所有權可以被等分、定價、出售、轉讓、贖回；自然人收入權益交易市場——一個可以發行與自然人未來收入權益憑證的交易市場。可是為什麼歷史上沒有出現這樣的收入權益交易所呢？本研究認為在歷史上實現一個這樣交易市場的交易成本太高了，這一交易成本包括：搜尋成本、協議成本、定約成本、監督成本與違約成本，本研究發現近期相關文獻指出互聯網的出現尤其是社交網絡的發明極大地降低了商業活動的交易成本，由於交易成本可以被現有互聯網科技工具降低，本研究認為自然人收入權益交易所有望在我們這一世代實現，而它的實現形式要依托社交網絡。 因此，本研究透過研究自然人未來收入證券化的方式解決上述問題：自然人可以在一種社交網絡形態的證券交易所—也就是自然人未來收入權益憑證交易所內出售其未來收入所有權憑證份額的方式籌集資金，扶住弱勢學生以及使得自費出國人群的教育投資風險得以分散；弱勢學生好比是輕資產的新創公司，弱勢學生在抵押授信無法獲得資金的情況下可以向投資人發行股份（未來收入權益憑證）募集資金，而擔心自己教育投資風險的人則可以以發行股份的方式把未來職業生涯發展的風險分擔給投資人，同時投資人亦能分享到募資人的未來收益；另外本文透過量化和質性之混合研究方法對於使用者意願進行了深入調研，對於商業模式的可行性進行了充分驗證。本研究中的交易所商業模式創新可以用較低的成本實現人力資本證券化，不僅適用於自然人教育募資，而且未來也可以延伸到自然人創業募資、藝人球員募資等領域。 本研究也發現了自然人在發行股份情境下以及投資人投資自然人未來收入權益憑證（人力資本股份）情境下一些新的現象和行為特性，而這些都值得社會科學領域在未來進行進一步的深入探討。 / As more and more Chinese students go abroad for education, there exits two main tough problems: firstly, the students from low-income families almost cannot get enough fund for abroad studying although they do have strong intention to go abroad under the present financial system in China ;secondly ,part of the students ,who invest their own human capital so much for receiving higher education ,face the dilemma that the actual salary after graduation may be under their previous expectation ,which means that the risk of investing their own education cannot be diversified and the investment may not get paid back as expectation. Through literature discussion, this research found two important concepts: individual future income ownership, which can be divided ,priced ,sold ,transferred ,and redeemed ;individual future income ownership share exchange market ,which can help the individuals issue and trade future income shares .But we have to ask that why there did not emerge such exchange market in history ?This research suggests that it's because the transaction cost ,which contains searching cost ,negotiating cost ,contracting cost, supervising cost and defaulting cost ,is too high in history .According to the recent paper published ,this research found that as the emergency of internet ,especially the social networks can cut down the transaction cost greatly in commercial activities .As the internet technological tools can reduce the transaction cost, this research suppose that the individual future income share (human capital share exchange) can come true in our generation and the exchange market needs to rely on the social networks. This research proposed business solutions ,which suggests that the individuals can issue future income shares to investors through a social network-style stock exchange market, to such problems so that it can enable the disadvantaged students go abroad and diversify part of the students' human capital investment risk ;the disadvantaged students are quite similar to the start-up companies ,which usually do not have too much assets and unlikely to get loan from bank ,so the disadvantaged students can issue future income shares (human capital shares) to investors to get fund and also the students who worry about their future career development risk can share both the risk and income with the investors by issuing shares to them ;moreover ,this research had verified the business model adequately through mixed research method ,which contains qualitative and quantitative methods .The business model that this research proposed can achieve human capital securitization low costly and it can be not only applied in individual education funding but also can extend to start up funding ,athlete training funding and actor funding. This research also found some new phenomenon and human behaviors under the context the individuals issue shares to investors and investors invest the shares .These new findings worth further deep researching in the social science discipline in the future.

隨著IC卡的使用，它正深深地影響著我們的未來生活方式，其應用發展趨勢也是值得我們重視的課題。本研究主要從「IC智慧卡成為主流的資訊載具」、「我國內政部、衛生署、交通部及財政部等中央各部，對IC卡之應用發展各擁管轄範圍且各自發展」、「民間業者各自引進或發行電子現金儲值卡」等三方面，說明其可能造成的結果及相關重要課題，以作為本研究之動機。 本研究從我國IC卡應用發展相關文獻中，搜集和本研究主題較相關者，提出IC卡票證整合、IC卡安全整合機制及IC卡規模經濟等值得研究課題，以作為進行IC卡應用發展趨勢研究之參考。 對於IC卡目前應用發展現況，本研究主要說明政府推動國民卡的沿革、政府推動自然人憑證的沿革、政府推動健保IC卡沿革及交通IC票卡目前應用發展，以利了解我國IC卡目前應用發展現況。 針對交通IC票卡，本研究說明北、中、南各地區電子票證IC智慧卡應用發展，包括悠遊卡、台中ｅ卡通、Taiwan Money Card等，後續說明IC票卡規格發展及交通IC票卡系統架構發展，以更深入了解交通IC票卡目前應用發展現況。 本研究針對IC卡應用發展問題，進行更深入的分析，主要論述面向，包括技術面(IC卡規格、IC卡系統架構) 、法令面(IC卡法令規定)、經營管理面(含IC卡管理組織、發行、經營模式)等方面，以發掘問題，分析問題及提出解決策略。 本研究針對所提出之解決策略，予以聚焦，以提出更關鍵的解決策略，包括：(一)技術面：1.建立IC卡共同憑證。2.建立IC卡安全認證。3.建立IC卡整合架構。(二)法律面：1.修改銀行法及交通運輸相關法規中不合IC卡現有運作之規定。2.增訂電子票證法規。(三)經營管理面：1.建立規模經濟發卡量。2.建立IC卡發卡機構經營模式。 3.建立憑證認證機構公信力。4.建立IC卡資訊交換中心。 本研究針對三個構面，提出核心解決策略為「一卡通用」及其整體解決架構及實施步驟，且對整體解決策略之構想方案，提出IC卡卡片規格整合矩陣架構圖，以找出更為適當的IC卡規格方案，該矩陣架構圖，以「共同憑證一卡整合」及「多憑證一卡整合」二構面為縱軸，及「IC卡規格中不存放各類別資料」和「IC卡規格中存放各類別資料」二構面為橫軸，提出四種IC卡片規格整合架構，並列出其優缺點，經研析後，本研究建議初期以具有共同憑證及各類別憑證但不存放各類別資料之架構，作為一卡通用整合規格初期架構，稱為「IC卡共同多憑證不存放各類別資料一卡整合」，最後本研究提出長期一卡通用願景，以「IC卡共同憑證不存放各類別資料一卡整合」為目標。 本研究之結論為：1.我國各類別IC卡規格各行其道，未有整合前瞻性。2.各產業IC卡系統運作架構未整合，導致我們卡滿為患。3.IC卡應用發展於法律面應積極訂定「交通運輸業電子票證法」。4.「非銀行不得發行現金儲值卡」已超越母法規定應修法。5.IC票卡發行機構透過銀行發卡可享有發卡權利金等商機。6.建立IC票卡資訊中心作為全台IC票卡整合運作中心。7.IC票卡業者透過整合可增加發卡量，共創雙贏。8.IC卡於技術面應發展整合技術，以達成一卡通用目標。9.IC卡一卡通用宜建立IC卡資訊交換中心及憑證整合認證中心。10.IC卡一卡通用宜建立整體解決架構之實施步驟。11.IC卡一卡通用卡片規格整合可建立矩陣架構圖，以利分析。12.IC卡一卡通用共同憑證之運作於技術上為可行方案。 最後建議未來可持續探討之課題：1.IC卡一卡通用宜建立認證API(Application Programming Interface)程式介面及標準作業程序。2.IC卡一卡通用宜建立憑證整合認證中心及資訊中心之經營模式。3.IC卡一卡通用宜評估對IC卡產業及憑證認證產業之衝擊。 / A study of trends in the applications and developments of IC cards The IC card is being used widely and it will deeply affect our future living mode. Therefore, trends in its applications and developments have become important subjects of study. This research explores the possible outcome and related important subjects for the utilization of IC card, based on the following three propositions. 1. The IC card is one of the modern world’s primary information media. 2. Government units such as the Ministry of the Interior, the Ministry of Transportation and Communications, the Ministry of Finance ROC, the Department of Health and the Executive Yuan ROC all have jurisdiction over the development and control of development and potential applications of the IC card. 3. Private enterprises have introduced or developed electronic cash-stored cards. The information related to the research subject was collected from the relevant literatures in regard to the applications and developments of IC card in Taiwan, presenting the current safety and integration mechanism of IC ticket cards and the economical magnitude of IC card use, which are both topics that should be taken into consideration in the study of the applications and developments of IC cards. Based on the current situation of the applications and developments for IC cards, the main purpose of this research is to show the evolution of IC cards promoted by the our government, including National Card, Citizen Digital Certificate IC Card, National Health Insurance IC Card, as well as current applications and developments of the Transportation IC Card, in order to help understand the current situation for the applications and developments for existing IC cards in Taiwan. In the Transportation sector, this research shows the applications and developments of various IC smart cards in north, central and south Taiwan, i.e. Easy Card, Taichung e-Cartoon Ticket Card and Taiwan Money Card. It also shows the development of the specification for IC Ticket Cards as well as the development of Transportation IC Cards’ systematic infrastructure, in order to help understand the present situation for the applications and developments of a Transportation IC Card. This research is an analysis of IC card’s applications and developments, covering technical issues (specification and systematic framework of IC card), legislation issues (laws and regulations for IC Card), management issues (operation and administration, release and business model for IC cards), so as to discover and analyze the possible problems as well as propose solutions. Focusing on strategies for finding solutions, presenting more critical strategies for IC Cards, consisting of: 1. Technical: (1) To establish a common certificate (2) To establish safety authentication (3) To establish integration infrastructure 2. Legislation: (1) To revise the Banking Law as well as the laws and regulations relating to public transportation, which are not suitable for the existing operations (2) To revise and augment the laws and regulations for electronic tickets 3. Management: (1) To establish an economic circulation of scale (2) To establish the management pattern for card-issuing organization (3) To establish public credibility for a certificate authentication organization (4) To establish information interchange center To consolidate the above-mentioned three areas, this research proposes a core strategic solution – the concept of “one card for common use (All-in-One Card)” along with integrated solution scheme and operation steps. In addition, for an overall solution strategic plan, in this research it also presents a matrix composition for the integration of specifications to discover a more applicable specification scheme for the IC card. The matrix composition is proposed in four types of framework of specification integration with a file of advantages/disadvantages, based on the concept of X, Y coordinate system – X axis being “One Card integrated with Common Certificate” and “One Card integrated with Multi-Certificates”, Y axis being “No data deposited in the IC card specification” and “All sorts of data deposited in the IC the card specification”. Through detailed research and analysis, it is suggested that at the primary stage, to create the “One card for common use” with an integration of “Common Certificate and Multi-Certificates but no data depositing in the IC card specification”, which is called “One card with common and multi-certificates but no any data deposited in the specification.” The long-term goal will be to achieve “One card with common certificate only and no data deposited in the card specification” for long-term use. Conclusions: 1. In this country, various IC cards have their own specifications and there is still no prospect for integration. 2. The IC card system being used by different industries is still not being integrated, so the market is full of different IC cards. 3. The enactment of the “law on electronic tickets” should be pursued more vigorously for the IC card applications and developments. 4. The stipulation of “A non-bank may not issue a stored value card” might have overtaken the stipulation of “Banking Act”. It should be amended. 5. So long as the IC Ticket Card agency issues IC cards through a bank, the agency will possess the business opportunity of charging the bank a card-issuing fee. 6. To establish an IC Ticket Card information center to integrate the operation of the many IC ticket cards using in Taiwan area. 7. It will be a win-win situation, if IC ticket card operations can be integrated, and this will increase card-issuing quantity as well. 8. On the technical front, integration technology for IC cards should be developed in order to achieve the goal of an “All-in-One Card”. 9. An “IC Card Information Interchange Center” and an “Authentication Center of Certificate Integration” for the “All-in-One Card” should be established. 10. A standardized operational procedure should be established for an overall solution to the “All-in-One IC Card”. 11. The integration of the specifications of the “All-in-One IC Card” can be done through a matrix composition to assist analysis. 12. Technically, an “All-in-One IC Card” with “Common Certificate” is a feasible plan. In the end, this research also offers suggestion on valuable topics that can be the subject of continued discussion in the future: 1. “All-in-One IC Cards” should have an authentication with API (Application Programming Interface) program as well as a standard operational procedure. 2. A business model for “IC Card Information Center” and “Authentication Center of Certificate Integration” should be established. 3. An evaluation of the impact on the IC card industry and the certificate authentication industry should be made.