電鍍是一種經由金屬表面處理技術以達防蝕、除鏽、著色、裝飾、美觀提升產品機能與產值為目的之工業。工廠遍佈全省各地，北至基隆，南至高雄，規模大小不一，百分之九十以上屬小型，多設於都市計劃住宅、商業以及農業區，污染相當嚴重。除燻煙污染作業環境外，排放廢水不當及污泥任意棄置，都會經由河川、地表等各種不同擴散途徑釀成土壤污染。不僅影響作物生長，同時累積在土壤中的微量重金屬，經食物鏈作用一旦進入人體即無法去除，長期蓄積危害甚巨。 懍於工業污染是造成生態環境損害主因之一。本篇論文係本著外部成本內部化的基本概念，以電鍍工廠產生含重金屬毒性有害事業廢棄物之例為分析重點，依循消減污染源、污染物之回收再利用、污染物的處理與處置三方向分析，揭示「預防為主，治理為輔」的防污理念，藉由直接控制與經濟誘因兩大類政策工具之研究來探討對政府防治工業污染的可行性。 直接控制政策工具係指政府管制擬關為環境品質訂定一個標準，對污染物排放數量直接加以控制，限制被管制的廠商採行特定措施，用以達成防污目標，這些防污措施指示都具強制性。在本文中將探討規範性管制、排放標準及清理等三種直接控制的政策工具；而經濟誘因政策工具乃指政府管制擬關要把各種自然資源納入市場體系，間接對財貨和勞務的價格進行干預，以經濟手段建立改善污染誘因，解決工業污染問題。 在本文中將討論課徵污染稅、補償、出售污染權與補貼等四種經濟誘因的政策工具。 經由各種政策工具的分析、討論及比較得知任何政策工具都有特點與使用限制。沒有一項工業污染防治的政策工具是完美無缺的。透過選擇的標準，採用不同政策工具常被追求相同政策問題的解決且是並行不悖、相輔相成。職是之故，同時採行數種政策工具是最適當的。

新創企業在創業之初，往往資源不足、訂單未到、客戶關係未建立好、技術及產品未成熟、管理尚未到位，市場不確定等不利因素。所以不管從台灣或大陸的環境來看新創企業，創業之初的三到五年是新創企業最為艱困且風險最高的時段。 因此本研究主要在探討，材料表面處理技術的創業規劃及經營，新創企業如何在創業醞釀階段，就做好創業活動規劃；在草創存活階段，做好存活策略推動，使企業得以存活；在經營維持階段，如何推進經營利潤，並讓企業持續發展下去。使新創企業處於不同階段下，能有效分析、規劃及做好該階段的行動任務，而讓新創企業渡過各個階段的考驗，為本論文的研究目的。 研究結果顯示，在創業醞釀階段，要有創業活動的形成，需要在創業活動前做好分析及規劃。除要有創業的「環境價值機會」出現外，要有能提供顧客價值之「價格」、「品質」、「速度」、「需求滿足」誘因，及具備「技術、產品或服務」、「人或團隊」、「資金」、「客戶關係」等創業關鍵組成。 在草創存活階段，企業需推動存活策略三構面，使企業能順利存活下來，其中與其構面變項有利的連接方向，證明朝向：產品/服務經營模式「訂定得當」、控制資源/開銷「消耗少」、創造利益體/網絡「連結多」，將最有利於新創企業存活的方向。此外，新創企業在草創階段，如所從事的產品或服務之營銷活動，所在的區域、客戶、及市場，在創業之初有很高的不確定性，選擇性或階段性的「集中」（Focus）策略才是正確的戰略。但如從存活策略三構面上做分析，所得到的結果皆為不利的情況，而資源又已先行投入情況下，如擬存活下來，對該項目最好的經營策略就是採取「退縮」（Withdrawal）策略。 而在新創企業在剛經歷草創存活階段後，為能持續性存活下來，需有「經營利潤推進」產生，才得以能維持經營。本論文從經營利潤推進的角度，提出經營維持的四構面做法，包括在創業經營風險構面及成本構面的降低活動；價值構面及收入構面的提升活動。做為在經營維持階段，主要的經營指標。因此，具體落實經營利潤推進的四構面，企業才得以有「利潤」的產生，也唯有利潤的產生，新創企業才得以有機會永續。 關鍵字：新創企業、創業規劃、存活策略、利潤推進、表面處理 創業管理 / A start-up at the beginning often encounters the following challengers: resources are insufficient; the order has not been big enough; customer's relation has not been set up well; the technology and the product is immature; the management has not been put in place yet; the market is uncertain, and so on. No matter the new company is operating in Taiwan or the mainland china, it will face high risk, particularly in the period of 3rd to 5th year after its establishment. Therefore, this research aims to study the entrepreneurial plans and managements for the material surface treatment technology, including how to make a business activity plan well in the entrepreneurial fermentation stage? how to do a better survival strategy promotion in the starting survival stage? and how to become profitable in the management arrangement stage. The purpose to let the new enterprise pass each stage sufferings by effectively analyzing, planning and completing action tasks under the different periods. The findings showed that the company needs to complete the analysis and the plan prior to the activity of entrepreneurship in the entrepreneurial fermentation stage. Besides providing with the opportunities for value added, the start-up needs to provide with “the customer value”, such as “price”, “quality”, “speed”, and “the satisfied demand” to provide, and to possess “the entrepreneurial key element” including “the technology, the product or the service”, “the human or the team”, “the fund”, and “the customer relations”. In the starting survival stage, the enterprise could implement the three key actions of survival strategy to survive smoothly. It is proven that a better survival orientation for a newly created enterprise is to have an appropriate position in product/service or business model, to utilize fewer resources/expenses, and to link with a wider network. In addition, the right strategy for a newly created enterprise in the starting survival stage is the selective or gradual focus strategy, if the marketing activities of product/service have the very high uncertainty at the beginning of the undertaking in the region or the market. The analysis from three key elements of survival strategy obtains result all for disadvantageous situation, but resources already in advance investment situation. The best management strategy is adapted to the strategy of withdrawal. A newly creation enterprise has gone through the starting survival stage, the advancement of operating profit should be produced to last for long enduring survival. The present paper proposed four key elements of management maintenance as a main management target from the advancement's angle of operating profit, which including to reduces the operational risk and cost elements and to increase the operational value and income elements. Therefore, the new enterprise could carry out the four key elements of operating profit advancement to get “the profit”, which would let enterprise have the opportunity to last forever. Keywords：Newly Created Enterprise, Entrepreneurial Plan, Survival Strategy, Profit Advancement, Surface Treatment, Entrepreneurial Management,