隨著國內經濟成長，平均國民所得增加，服務業在我國經濟體系中扮演的角色愈來愈重要。在電腦資訊系統普遍被應用於各行各業的今天，服務業者亦不例外，如能將MRP 系統的優點引入服務業管理的領域，提供服務業者作為建立電腦資訊系統的參考，相信對於服務品質與經營績效的提昇具有很大的助益。研究結論：1. MRP系統非常適合用於服務業之後場管理；2. 利用服務作業型態與製造業之作業型態分類進行比較，可以作為選擇MRP系統之參考。3. 服務業者實施MRP應由BOM、MPS及存貨狀態等資料著手；4. 服務業在實施MRP時，對於BOM的內容，可以由核心服務來分析；5. 服務業MRP中之BOM通常結構簡單；6. 服務業MRP之BOM，應加入時間因素的考量為佳；7. 如果將服務要素，作為 BOM之子項目時，其存貨狀態在每日的開始時是固定的，而當天沒有用完的部份也不能遞延到隔日累積使用。8. MRP系統可以使得服務規劃的進行更具彈性。

台灣的農民，長久以來一直是努力生產而收入微薄的一群，即便是消費地的價格遠較產地高得多。細究其原因，主要是因為在現行通路的運作之下，造成層層買斷、風險自負的現象，以及中間剝削和現行體系複雜且缺乏效率的結果。眼看著台灣即將加入GATT（關稅暨貿易總協定），隨之而來的是本土農產品降低保護，並面對進口農產品的競爭壓力。因此，有必要利用臺灣資訊科技發展的優勢，來建構一個更現代化且有效率的農產運銷通路。 　　目前大型資訊系統的規劃設計主要面對二個問題，一是以現在的資訊科技來規劃未來的架構；一是缺乏可供依循的原則和方向。本研究提供了如何預測未來的資訊科技並用以規劃未來的觀念；而且從企業應用資訊科技成功的案例中，歸納分析出應用資訊科技的原則和方向；並利用它有系統地規劃設計出一個現代化的農產運銷系統的架構，希望藉由資訊科技的應用來提高本土農產品的競爭力。 　　由本研究的規劃觀念推而廣之，可以得到幾點對未來商業可能帶來的影響，例如行銷通路會改變、價量關係更平穩、生產者決策份量加重、時空的限制逐漸地消除以及資訊科技愈形重要...等。未來的各行各業競爭日趨激烈，如何對未來做出準確的預測，並搶先利用資訊科技創造競爭優勢，將會是企業成敗的關鍵。

從風險的角度來看，所謂的老年風險主要有二：一是對存活期長短的不確定，一為對近老年時的工作能力狀態的不確定。因此，為針對此一風險之特性，以提供自進入老年時期以致死亡時的基本生活保障，個人可藉各種資源移轉的方式，獲取經濟生活的安全。而資源的移轉可分為三種類型：（一）家庭內的移轉，也就是俗稱的養兒防老；（二）生命週期的移轉，即個人透過儲蓄或投資，將生命中早期或中期的資源移轉至晚期使用；（三）社會移轉，例如透過政府的稅收制度或擬議中的國民年金保險，將資源從青壯年人口移轉給屆齡退休的老年人口。 　　然隨著晚近臺灣地區生育水準的降低及工業化、都市化的結果，想要藉家庭內資源移轉形式取得老年生活的照顧，已不可期待，促使父母尋求以積蓄或投資理財方法作為退休後生活的保障。但此種透過市場機制的資源移轉行為，也難免發生因通貨膨脹或生活水準提高，而吞蝕個人一生積蓄的風險。因此，使用社會移轉如國民年金保險制度的建立，來彌補或取代家庭資源和私人儲蓄的不足，成為國家介入老年福利資源移轉機制的理由。 　　年金保險制度既然有其需要性，自需做審慎的計畫與評估，而其中財務面的考量是不可欠缺的一環。唯有充足的財源與健全的財務責任制度，才能使年金保險徹底發揮其保障人民基本生活的功能，並使制度可長可久。故本文即著眼於年金保險的財務流程，探討其財源籌措方式、基金管理與運用策咯以及給付內容的擬訂。希望藉由完善的財務規劃，成為年金保險永續經營的支撐力量。 　　根據估算結果，開辦國民年金保險制度，將約增加六百四十六億元的國庫負擔。考慮當前政府的財政收支狀況及各種財源籌措方法後，以提高營業稅稅率與開徵所得稅附加捐為最適宜的財源取得管道。除了可支應年金保險的成本外，並能用來挹注財政收入。惟應先獲得民眾加稅的共識，才有利於制度的推行。 　　就基金管理與運用方面而言，為避免重蹈過去勞保責任準備金之投資，太重視安全性而忽咯收益性致使報酬過低之覆轍，今後年金基金的規劃方向應以收益性原則為主，安全性原則為輔，並兼顧基金所具有之公益性特質。一方面開放投資空間；一方面將民間資金導入國家建設，在獲取高收益的同時，亦能達成「取諸於被保險人，用諸於被保險人」的目的。 　　而合理給付內容之設計，不僅攸關被保險人權益，亦關係政府的財務負荷能力。由於國民年金係定位在提供「防貧」功能的基礎年金上，故考慮最低生活費及貧窮線後，以平均薪資額的30%為給付標準。另顧及個人因素、勞動市場需要及年金財務壓力，針對提早或延後退休的受雇者而有減額、增額年金之規定。此外，為確保年金給付實值與提昇大眾對年金保險的認同感，可分別採取給付調整措施及租稅優惠的方式，使制度更加合理化與普及化。 　　總之，一項周詳的計畫，應有縝密的考慮。以完備的財務力量做後盾，制度的目標才能落實，而民眾的福祉也才有所依歸。

指數基金係提供投資者追隨市場指數成長的投資工具，且投資者僅需考量市場風險即可，其建構方式有完全複製法、分層法、抽樣法、及最佳化法。本論文使用目標規劃模型建構指數基金，此法可歸類為最佳化法。由於模型中每種股票的投資數量設為整數變數，加上控制股票種類數量的0-1變數，因此所建構的目標規劃模型為混合型整數線性規劃問題。此問題在大尺度模型時往往無法求得其最佳解，我們研究此模型的結構提出一組縮小解集合空間的合理不等式，應用切面法加入必需的不等式後再根據本模型的對偶性質發展出有效率的啟發式演算法，最後將此模型及演算法應用在模擬台灣發行量加權股價指數。 / Index fund is an investment tool which tracks a stock-market index and thus is associated with market risk only. Its attraction to investors is low investment risk and low administrative expenses. Four different approaches to index fund construction can be classified as full replication, stratification, sampling, and optimizing respectively. In this thesis, we construct an index fund via the goal programming model with the optimizing approach. The model can be formulated as a mixed integer linear programming. The exact optimal solution can not be obtained when the model becomes large. We then develop a valid inequality and use this valid inequality to develop a cutting plane method. We also propose an efficient heuristic by adopting the dual property. Finally, an empirical study applying to the Taiwan Stock Exchange Capitalization Weighted Stock Index is given to show the efficiency of the algorithm.

如何使企業所負擔之租稅成本降至最低之租稅規劃，對於企業的生存與競爭具有莫大的影響力。個案公司以境外公司之名義報價與接單，並透過OBU帳戶收受佣金收入，將利潤保留在境外公司，但營業費用卻於台灣公司認列，使得因三角貿易賺得之佣金收入是否歸屬於境外來源所得而免稅，一直為爭議性之話題。 　　為避免將利潤保留在境外公司而不匯回，擬於所得稅法修正草案中將決議分配股利時才認列投資收益，改成依照財務會計上之權益法認列投資收益。並配合響應政府提倡亞太營運中心計劃及經發會提出健全資金回流機制，增（修）訂促進產業升級條例第七十條之一及兩岸人民關係條例第二十四條第二項，並開放OBU得與大陸地區金融機構直接通匯。 　　根據以上結論，本研究提出建議如下： 　　一、對企業界之建議 　　企業進行國際租稅規劃時，應把握合法性、注重實質、評估規劃之成本效益及考慮相關法令變遷之風險等四項原則。 　　二、對政府修法之建議 　　　1.發展台灣成為營運總部之租稅配合措施 　　　　(1)加強簽署國際租稅協定 　　　　(2)建議評估營利事業所得稅由屬人主義改採屬地主義之可行性 　　　2.對租稅政策之建議 　　　　(1)反租稅天堂措施之建議 　　　　(2)重新檢討所得稅法等有關涉外法規之適用 　　　3.我國現行稽核制度的改進意見 　　　　(1)加強國際租稅人才的培訓 　　　　(2)提昇稅務稽查技術 　　　　(3)增強稽核人力素質 / Using case study method and by interviews with field experts, this thesis studies the application of OBU (off-shore banking unit) in international tax planning. Planning to decrease tax costs has long been an important task for multinational companies to compete in the international market. To avoid paying domestic taxes, companies can structure transactions by the name of offshore subsidiaries and receive commissions through their OBU accounts. Consequently, profits are reserved in the offshore companies but costs of running business are claimed in Taiwan's tax returns. Under certain circumstances, commissions earned from this kind of triangle trading are tax-free, causing substantial losses of tax revenues to Taiwanese government. The thesis discusses this controversial issue relating to commissions from triangle trading. 　　To encourage remitting back profits generated in overseas, the tax law for taxes on investment income should be changed. This thesis suggests the use of equity method for recognizing investment income for tax purposes. Further, the regulation on banking operations between Taiwan and China also needs to be revised to expedite the transfer of fund across the strait. The thesis suggests the opening of direct remittance between Taiwan's OBUs and China's banks. 　　In summary, in devising an effective tax planning, companies should take into account both tax and nontax costs, and keep abreast of the risks of changes in tax laws and governmental policies. As for the government to develop Taiwan as the headquarter of global operation, promotion of the international tax agreements is essentially important to help firms avoid double taxation. Further, to attract more international companies investing in Taiwan, the government should evaluate the feasibility and impacts of shifting the taxation principle of corporations from worldwide taxation to territorial taxation.

近年來，臺灣因社會觀念、經濟狀況等大幅改變，生育率急速下降；人口結構失衡除了生育數應由政策面加以著手改善，更應藉此提升人口素質，此時負責人口素質第一線的國小教育體系越發重要。觀諸各層級學校之業務運作上，行政業務乃為校務工作成功與否的幕後推手，故學校行政人員的心理感受及行為舉措將間接影響國民小學教學品質，此議題值得深究。本研究旨在探究偏遠地區六班國小行政人員在少子化衝擊下，其工作滿足及生涯規劃之影響，藉由多個面向瞭解受訪者工作滿足程度，並從「個人特質」、「心理動機」及「價值觀」等三種取向分析受訪者生涯之規劃，俾作為後續研究者瞭解此一議題的參考。 本研究採質性研究之深度訪談法。研究對象總數為8人，均為現仍服務於偏遠地區國民小學之專任行政人員。經分析訪談資料後，所得研究發現綜述如下： 一、偏遠地區小型國小因編制員額有限，故絕大部份行政人員業務範圍皆為一般中大型學校行政人員多樣工作複合，易有不滿足感產生。 二、小校因人員有限，同ㄧ處室之行政人員，常常需共同協力完成業務，若其中有人怠惰或拖延，其他人員勢必承擔多出的業務，才能使事情順利完成，此時易有怨言產生。 三、學校之存廢裁併政策應該整體性作考量，並針對偏遠地區訂定例外規定，畢竟學校規模小不是原罪，是否廢校要視多方的指標來善加評估。 四、無論是對於教學工作的支援，使教師及學童無後顧之憂；或者建置完善教學環境，皆指明行政人員係維持校務持續運作的幕後功臣。 五、學生人數下降並非單純因學校教學不佳，而係各種因素交錯產生的結果，少子化僅是因素之一，另學校地理位置偏僻與否、學區內學校多寡、居民經濟狀況…等皆是原因。 本研究根據研究發現，提出以下建議： 一、部份公務機關對於學校行政人員觀感為：抗壓性不足、工作輕鬆、業務單純；為避免年輕有抱負之公務人員視國小行政人員為畏途，且強化國小教育行政力量，應暢通國小行政人員之升遷管道。 二、工友或校園警衛等可使用外包或派遣人力之職務，宜考慮委由民間辦理，不但可節省國小人事經費，亦可藉此導入民間經營效率。 三、偏遠地區國小之業務主管應對於複合工作較繁重之同仁多加溝通，適時紓解其累積之不滿足感；另應定期輪調，使工作不致分配不均。 四、偏遠地區國民小學應積極發展學校特色，結合社區資源，或營造生態校園…等，提升學校價值，可讓學童感受課本外的環境，豐富教育內涵。 關鍵字：少子化、工作滿足、生涯規劃 / In the recent years, the birth rate in Taiwan has been declining rapidly due to the concepts in the society and the economic statuses. The population structure has become unbalanced. Besides increasing the number of newborns, it is more important to improve the quality of the population. And the front line of improving the quality of the population is the elementary school education system. Whether affairs in schools of different levels can be done smoothly depends on administrative works. Thus, school administrative personnel’s mental perception and behaviors may indirectly influence teaching quality in elementary schools. It is worthy to further explore this issue. This study discussed the impact of declining birth rate on the job satisfaction and career planning of the administrative personnel from an elementary school with six classes in a remote area. From different views, this study explored the degrees of job satisfaction of the interviewees and analyzed their career plans from the aspects of “individual characteristics”, “psychological motivation”, and “values”. This study can be used as a reference for future studies regarding this issue. This study adopted a qualitative research method – in-depth interviewing. There were a total of 8 research subjects, who were full-time administrative personnel serving in an elementary school in a remote area. The data obtained from the interviews were analyzed and the findings of this study are listed below: 1. Because the number of personnel in a small elementary school in a remote area is limited, most of the administrative personnel have to cover more complex works than those working in middle or large sized schools. Therefore, it is very common that these personnel are dissatisfied. 2. Because the number of personnel in a small elementary school is limited, the administrative personnel who work in the same department often have to complete tasks together. In case one of them being lazy or delaying, others have to shoulder more burdens to make sure things go smoothly. This is when complaints started to surface. 3. The consideration for the policies of school abolishment must be broad and general. There should be additional regulations for remote areas. After all, being small is not a sin for schools. Whether a school should be abolished should depend on evaluations with indexes of different aspects. 4. The success of supporting teaching works, which relieve teachers’ and children’s worries, and constructing a perfect teaching environment should be attributed to administrative personnel who school affairs on track. 5. The decreasing number of students is a result of various factors and their interactions, not just bad teaching in schools. The factors include declining birth rate, geographic locations of schools, number of schools in the same school district, economic statuses of residents, etc. According to the research findings, this study came up with the following suggestions: 1. Some of the public sectors have the following impressions on school administrative personnel: unable to handle pressure, without heavy burdens, and with simple tasks. In order to avoid the situation that public servants with ambitions being unwilling to serve the posts of elementary school administrative personnel, it is important to improve administrative power of elementary school administration and ensure promotions of elementary school administrative personnel. 2. The works of fellow workers and campus guards can be outsourced or contracted to private companies. This way, personnel expenses of elementary schools can be reduced and efficiencies of private companies can be introduced to schools. 3. Superintendents in elementary schools in remote areas should help their colleagues with heavy tasks to communicate in order to release their dissatisfaction in time. Also, a rotation system should be implemented so that job arrangement can be fairer. 4. Elementary schools in remote areas should actively develop their own features and integrate them with community resources or build ecological campuses, in order to increase values of schools. This way, children can experience environments outside their text books. These experiences are very educational. Key words: declining birth rate, job satisfaction, career planning

現今台灣社會由於出生率不斷的下降因素，導致人口銳減，不僅危及國家競爭力，同時也相對嚴重影響國民小學校園內的教師生態，面對此種情勢，衝擊到的是各國民小學必須調整原有教師編制人數，例如減班調動以為因應，超額的問題讓這些資淺教師人心惶惶，讓教師對學校產生不安定感，且使教師無心教學。 本研究採質性研究之深度訪談法。研究對象總數為8人，為某國小6位恐面對減班超額之教師及2位近期已調動至他校之教師。經分析訪談資料後，所得研究發現綜述如下： 一、教師們十分擔憂超額的問題，甚至影響教學及生活品質，因此超額教師在知覺超額問題已對他們產生嚴重衝擊，令教師感到不安。 二、超額教師認為這樣的辦法對年資較淺之教師不公平，因為即使他們再怎麼努力，似乎都無法改變被超額的命運，且令教師擔心如何面對減班超額之未來去向。 三、教師認為即使想要努力改變什麼，僅靠自己努力也無法改變被超額之命運；所以教師仍然希望仰賴政府制定完善的政策，才能讓大環境有所改變。 四、超額的問題使超額教師們的規劃受到環境的衝擊，使得教師必須調整原先的生涯規劃，超額教師認為這樣的改變，與原先的生涯存在很大的落差。 五、本研究發現教師們認為自己的專長就是教學，從師資培育時，就認為自己一生要從事教職，另外也認為政府一定會積極介入處理，即使調離原校也不至於被資遣，寧願等待政府的政策改變，並不積極去採用其他因應方式。 本研究根據研究發現，提出以下建議： 一、對國小教師的建議：教師必須用積極的心態，來面對減班超額的挑戰，應該設法培養第二專長，增加自己的積分競爭力，掌握生涯主控權，做好生涯規畫。 二、對學校的建議：重新檢討「超額教師辦法」配分方式，積極協助可能被超額的教師培養其他專長能力及疏導不安感。 三、對教育當局的建議：教育局應積極採取策略，以面對教師超額的問題，增進教師生涯轉換能力及提供國小教師相關進修管道。 關鍵字：減班超額、工作壓力、生涯規劃 / Nowadays, due to the decreasing birth rate in Taiwan, the population has been declining, endangering the competitiveness of the country and seriously influencing the ecology for teachers in elementary schools. Under this circumstance, elementary schools being impacted have to adjust their arrangements of teachers. For example, numbers of classes in schools may be reduced. This surplus problem has made junior teachers worried. They don’t believe their jobs are stable in schools, and therefore their minds are not in teaching. This study adopted a qualitative research method – in-depth interviewing. There were a total of 8 research subjects, including 6 teachers from an elementary school who worried about possible class reduction and 2 teachers who had been transferred to other schools recently. The data obtained from the interviews were analyzed, and the findings of this study are listed below: 1. Teachers were worried very much about the problem of a surplus of teachers. Their worries influenced their teaching and quality of life. Thus, redundant teachers’ perception of this problem had had a serious impact on them, making them feel unsecured. 2. Redundant teachers thought this solution was not fair for junior teachers. No matter how hard they had tried, they still couldn’t escape the fate of becoming redundant. And they were worried about their future after class reduction. 3. Teachers believed that even if they had the intention to make difference, their efforts alone couldn’t change the fate of them becoming redundant. Therefore, teachers still hoped that the government could come up with complete policies to change the environment. 4. The problem of a surplus of teachers had caused redundant teachers’ plans being impacted by the environment. Teachers had to change their life plans. And redundant teachers thought this kind of change was not what they expected for their careers. 5. This study found that teachers believed their specialty was simply teaching. Since they were trained, they had believed that they were destined to be teachers all their lives. On the other hand, they believed that the government would intervene actively, so even if they were transferred to other schools, they wouldn’t be laid off. Thus, they’d rather wait for the government to change policies than adopt other measures actively. According to the research findings, this study came up with the following suggestions: 1. Suggestions for elementary school teachers: Teachers shall face the challenge of class reduction with an aggressive attitude, develop another specialty to improve their competitiveness, take control of their careers, and make a good plan for their careers. 2. Suggestions for schools: The arrangement in the “Guidelines for Redundant Teachers” shall be reviewed, in order to actively help possible redundant teachers develop other specialties and ease their worries. 3. Suggestions for the education authority: The Department of Education shall actively take measures to resolve the problem of a surplus of teachers, improve teachers’ abilities to change their careers, and provide elementary school teachers some related channels for further study. Key words: class reduction, surplus of teachers, working pressure, career planning.

英語在貿易、科技等領域為當今國際交流的主要語言，更是學術界之主要溝通媒介，在台灣高等教育亦是如此。本研究旨在探討企業管理碩士班學術英文課程規劃之現況，以台灣某科技大學之企業管理所及國際企業管理所為對象，採問卷、課室觀察、訪談之研究方式，從教師及學生的觀點深入評析97、98學年度兩所的學術英文課程規劃、實施現況、學生的學術英文需求、及學生自評之學術英文能力。從兩所學生回收的有效問卷共98份，篩選後的學生訪談者共14位。兩位授課教師的訪談則分別於97、98學年度各進行一次。問卷結果採描述性統計加以敘述分析，課室觀察及訪談結果則以持續比較法（constant comparison method）進行分析。研究結果顯示兩所之課程規劃均注重培養教師及學生的學術英文能力；雖教師方面含海外師訓、定期教學研討會，然全英授課課程之師資來源為一困難。學生方面則從招生至畢業規定，均將促進語文能力納入整體課程規劃中。教師在教學、教材選擇、評量方面均致力培養學生的學術英文能力。學生的學術英文需求特別注重術語、讀、口語溝通、上台報告之能力，然本土文化之知識極待加強。學生普遍自評學術英文能力普通或不佳。本研究結果為商管學術英文課程規劃者及研究者提供了一個全面性的參考資料。 / English is the main lingua franca for international communication in fields such as business and technology; it is also the major medium in teaching and learning. This phenomenon has a significant impact on higher education in Taiwan. This study aimed to probe into the status quo of EAP (English for Academic Purposes) curriculum design in graduate business administration programs. An MBA and an IMBA program at a national university of science and technology in Taiwan was targeted. Questionnaires, classroom observation, and semi-structured interviews were adopted as research instruments. Teachers’ and students’ perspectives of the curriculum design, implementation, students’ EAP needs, and students’ self-evaluated EAP abilities in the academic years of 2008 and 2009 were investigated. A total of 98 valid questionnaires were collected, and 14 student interviewees were selected. Two teachers were first interviewed in the academic year of 2008, and again in 2009, respectively. The analysis of questionnaires was conducted through descriptive statistics, while the qualitative data was analyzed by constant comparison method. Results of this study indicated that the two programs included nurturing teachers’ and students’ EAP abilities in the curriculum design. For teachers, overseas teacher training and regular teaching seminars were provided. However, finding teachers to teach English-medium courses presented a difficulty. Developing students’ language abilities was included in the overall curriculum design, from admission to graduation regulations. Teachers were committed to cultivating students’ EAP abilities in instructional practices, material selection, and evaluation. The EAP needs of terminology, reading, oral communication, and presentation abilities were particularly valued. Nonetheless, students’ knowledge of local culture needed to be strengthened. Students generally rated their EAP abilities average or below average. In sum, this study may be of importance in improving EAP curriculum design in graduate business programs in future.

台灣的企業面臨來自全球化的競爭，經營環境的詭譎多變，所面臨的競爭及挑戰都比過去更為嚴苛，尤其是傳統產業的電線電纜業者，所碰到的經營問題更為棘手。因應環境變化電線電纜產業正加速大型化、專業化、國際化甚至多角化，各大廠無不希望在有限的資源下，找出突破傳統的經營模式，開拓產業全新版圖。 因此電線電纜業者如何將企業內部的資源做最合理、最有效率的配置，進一步提升電線電纜業者本身的競爭力，是現階段電線電纜業者最為重要的課題，而企業資源規劃系統 (ERP)，是一套可以讓電線電纜業者本身資源配置最佳化的資訊管理系統，也會是電線電纜業者用來優化企業內部資源整合的系統。多年來，國內外有很多學者、專家、研究人員對於ERP系統建構時的成功因素進行探討與研究，但對於電線電纜產業著墨較少，所以電線電纜業者了解ERP的功能，進一步探討電線電纜業者如何成功導入ERP系統就顯得非常重要。 本研究綜合了電線電纜產業所要解決的一些問題後，產生了研究的動機。況且電線電纜產業行業具特殊性，產品多樣且製程繁複，從銅板採購、銅材部位管理、銅價避險、銷售、採購、生產製造到運送配銷等各階段作業，環環相扣，必須仰賴一套可靠且有效的系統機制來輔助。越來越多的電線電纜業者願意投資ERP，或是計畫在未來幾年內進行投資ERP，卻不一定保證專案百分之百成功，尤其電線電纜業者沒有導入ERP系統的團隊與方法，若無相關文獻供參考，對電線電纜業者而言，會面臨選擇非常有限且風險過於集中的困境。 本研究希望對ERP系統做探討，讓電線電纜業者能清楚地瞭解導入ERP實際帶來的影響，做為日後改進的方向，並提供管理者決策時所需的資訊。本研究的目的除了先彙整一般企業導入ERP系統的成功因素外，還要藉由本研究進一步找出電線電纜產業在導入ERP系統時的關鍵成功因素，最後再將本研究所得到的成果，提供其他電線電纜業者將來導入ERP系統之參考。 / Abstract Taiwan's enterprises are facing competition from globalization, the ever-unpredictable business environment, competition and the challenges faced in the past more than the harsh, especially the traditional industries of wire and cable industry, the more difficult operational problems encountered. Response to environmental change is accelerating large-scale wire and cable industry, specialization, and even international diversification, the major plant will want the limited resources, breaking the traditional business model to identify, develop new industry landscape. Therefore, how to wire and cable industry internal resources to do the most reasonable and efficient configuration, wire and cable industry to further enhance their competitiveness, wire and cable industry at this stage the most important issue, and enterprise resource planning system (ERP), is a set of wire and cable industry can make the allocation of resources to optimize their information management systems, wire and cable industry also is used to optimize the internal resource integration system. Over the years, many foreign scholars, experts, researchers constructed for ERP system success factors to explore when and research, but less for wire and cable industry, inking, so wire and cable industry to understand the ERP functions, to further explore how to wire and cable industry successful ERP system is very important. In this study, a combination of wire and cable industry to solve some problems, resulting in a study of motivation. Moreover, a special wire and cable industry sector, product variety and complicated process, from copper procurement, site management of copper, copper hedge, sales, purchasing, manufacturing to delivery of the various stages of distribution and other operations, interlocking, must depended on a reliable and effective mechanism to assist the system. More and more willing to invest in wire and cable industry ERP, or plan to invest in the next few years, ERP, does not necessarily ensure that the project 100% successful, especially in wire and cable industry team did not import the ERP system and method, without the relevant literature for reference, for wire and cable industry, the choice is very limited and will face the risk of over-concentration difficulties. This study is to explore the ERP system to do so of wire and cable industry can clearly understand the actual impact of the ERP, as future directions for improvement, and management decision-making required to provide information. The purpose of this study in addition to the first exchange to import the entire general business success factors of ERP systems, but also by this study to further identify the wire and cable industry in the ERP system when the critical success factors, and then the final results obtained in this study provide other wire and cable industry in the future ERP system of reference.

University of Macau / Institute of Chinese Medical Sciences