保險為具有持續性及高度社會性之經濟制度，且與國家經濟有密切關係，台灣壽險業近年來快速成長，社會大眾的資金也大舉流入保險公司，因而保險公司的經營穩定度不但影響消費大眾的權益，也影響台灣經濟的穩定性。 本研究以HHM實證模型，將這一些不容易讓人看得懂的財務數據，轉換為一種容易瞭解的經營穩定度評等，利用台灣壽險業89年至98年的財務業務資料，主要以89年至98年期間進行logistic迴歸分析，並再細分為89年至93年及94年至98年等2個子期間進行實證，發現影響台灣壽險業經營穩定度的一致性主要因素為公司規模、投資績效、營業淨利、保險槓桿等四個變數，而且都是正向影響。另89年至98年之10年期間logistic迴歸分析結果較2個子期間更為顯著，代表10年較長觀察期間所得到的結果，優於5年觀察期間的結果，且過去會顯著影響壽險公司經營穩定度的變數，在未來未必仍持續有顯著影響。 根據本文實證發現，建議主管機關未來於修正「人身保險業辦理資訊公開管理辦法」時，能於財務業務指標中納入投資績效、營業淨利、保險槓桿等3項財務性指標，並考慮要求壽險業將辦理財務再保險的相關資訊及對財務報表的影響予以公開揭露，以利消費大眾瞭解壽險公司真實的財務狀況。 / Taiwan’s life insurance industry has experienced a rapid growth and numerous premiums flowed into life insurance companies during recent years. Therefore, the operating stability of life insurance companies affects not only the interests of policyholders but also the economic stability of Taiwan. For a better understanding of financial reports to general public, this study adopts HHM model to transfer financial data of life insurance companies to a rating regarding operating stability. The empirical financial data of Taiwan’s life insurance industry are mainly from 2000 to 2009 and we arrange a whole period as well as two sub-periods for logistic regression analysis. We find that, the factors that significantly and positively affect Taiwan life insurers’ operating stability are firm size, investment performance, operating margin and insurance leverage. With respect to logistic regression analysis, we also find that, the results of a whole period are more significant than those of two sub-periods. According to our empirical findings and toward a fully disclose to general public, we suggest that the competent authority bring investment performance, operating margin and insurance leverage into financial ratios, and ask life insurance companies disclose their transaction information and financial impact of any financial reinsurance by amending the “Regulations Governing Public Disclosure of Information by Life Insurance Enterprises”.

本文以「資訊公開」為研究的主要架構。資訊公開原則是證券交易制度中廣泛運用的法制精神，而公開說明書則是發行市場中最重要的資訊揭露工具。本文擬藉由公開說明書相關法律責任的探討，比較我國及美國法制的不同；再經由案例的介紹，了解實務運作上對於公開說明書不實之相關爭點的看法，並提出未來修法上的建議以供參考。 本論文之章節架構如下： 一、說明論文之研究背景與目的、研究範圍與方法及論文架構。 二、介紹經濟學中相關資訊公開之理論基礎：資訊不對稱理論及資訊不對稱現象所衍生之逆選擇與道德危機、效率市場假說以及代理理論等等。 三、介紹我國現有之強化資訊公開機制，包括公開資訊觀測站、資訊揭露評鑑制度、財務重點專區的建置、對使用者友善之資訊公開介面等等，以及鼓勵企業自願性揭露並建立完善的檢舉人制度。 四、說明證券交易法中與資訊公開原則相關之法律規定，再將公開說明書之定義及認定標準、公開說明書之功能、應編製公開說明書之情形及公開說明書之內容做詳細之介紹。 五、探討違反交付義務之民、刑事責任、公開說明書主要內容虛偽不實之民、刑事責任及實務案例之探討。 六、綜合以上，提出本文的結論與建議。

政府資訊公開不僅是民主政治的最佳武器，更可以提升國家的競 爭力，於是我國乃於94 年12 月制定通過政府資訊公開法，以促進行 政透明化與滿足人民知的權利。近來受到數位化浪潮的影響，各國政 府互相推行所謂電子化政府，期望藉由電子化作業方式以提高政府的 行政效率。故本文就是試圖瞭解政府機關如何透過電子化方式以落實 執行政府資訊公開政策。 首先本文就根據政府資訊公開法規範內容，分為主動與被動資訊 公開二個公開面向來做分析研究，本研究藉由面訪問卷調查與深度訪 談來探究政府資訊公開電子化執行現況，希冀有助於瞭解政府機關對 於政府資訊公開法制的落實施行情形，以做為政府資訊政策之參考。 研究發現，在資訊主動公開部分，就資訊公開類型而言，以行政 指導有關文書公開情形最佳，請願之處理結果及訴願之決定、書面之 公共工程及採購契約公開情形最差；就公開電子化程度與多元公開管 道上而言，經檢視27 個機關均有明顯偏低情況，累計分數都在電子化 程度最低門檻 60 分以下（總分304 分），以及多元公開道最低指標121 分以下（總分608 分），顯見所有機關均有待再加強。 在資訊被動公開部分，在申請公開件數與申請方式上，政府資訊 公開法通過前後並無太大差異，機關平均申請件數大多在0~30 件之間 且以「書面申請」免付費方式提供；在作業標準與准駁理由上，幾乎 都沒有訂定審查機制，完全由業務單位主管來決定，更無提供明確申 訴管道。 是以，要致力於建構一個開放政府、改善課責與透明的政府行政， 除了政府資訊公開法制的訂定，仍需要有相關政策、制度面之配合與 獨立的個體加以監督與管控，才能落實並保障人民政府資訊取得權。 關鍵字：電子化政府、政府資訊公開、主動公開、被動公開 / The transparency of government information is not only a best weapon for democratic politics but also promotes the competitively of a country. The government passed Freedom of Government Information Law in December, 2005 so as to promote the transparency of government operation and fulfill the rights that people should know it. Under the influence of digitization, every country has impelled to promote the concept of e-government. The administrative efficiency can be uplifted by information technology. Thus, the aim of this thesis is to know how the government executes the policy of opening government information. The study analyzes the active and passive information opening according to the contents of the Law on Government Information Freedom. Interviews and surveys were utilized to undertake the execution of opening the government information. This study will help people understand how information has been executed and will serve as a reference for government strategies for information transparency. As to the type of information for actively opening, the administrative documents have mostly been actively opened. The results of petitions and the decisions of administrative appeals, documents related to public works and procurements are the worst for opened information. As to the level of e-opening and approaches by which they open information, 27 bureaus do not reach the lowest the threshold, which scored less than 60 with the total score 304 and less than 121 with the total score 608. The findings suggest that the bureaus still have to practice the idea of actively opening information. As to the passively-opened information, the request documents and the way to apply did not change much before and after the Law on Government Information freedom, with 0-30 pieces of request in average. They used to be written form and this request was free of charge. In this study, we found that most bureaus do not standardize relative of all application, making the directors the only judgment for acceptance or rebuttal. iii Therefore, to set up an open government and to improve the accountability, transparency of administration, policies and systems need to be coordinated. It also entails independent individuals to supervise and control, besides the practice of the Law on Government Information Freedom. In this way, people’s rights to the government information will be taken care of. Keywords: electronic government, e-government, digital government, transparency, government information

2011年末，一場持續數天的霧霾天氣席捲北京，環保部門卻並未提供相關污染物PM2.5的監測數據。相關法律法規的落後，以及環保部門的不作為，激起民眾的不滿。隨著美國駐華大使館、環保NGO、微博名人和廣大民眾的持續參與與推動，政府相關資訊政策也逐漸變化，最終將PM2.5納入空氣質量標準并公佈監測數據。本文以此次霧霾污染事件作為「焦點事件」切入點，首先藉由事件回顧討論“誰來監測”的問題，探討了環境信息公開的理論與實踐；然後分析政策變化的過程，歸納「政策變化模型」，討論政策變化形成的原因，分析各行為者在政策變化中的角色和作用；最後，由此事件得出這一政策轉變的影響以及啟示，歸納目前環境資訊公開領域制度層面所存在的缺失，并就此事件的經驗對於政府和環境NGO給出建議。 / In the end of 2011, the city of Beijing was hit by a long-lasting haze. However, the city’s Environmental Protection Bureau was unable to provide the public with the data of a critical pollutant – PM2.5. The political inaction of the government has caused great discontent among the public. With the continuous efforts from the US Embassy in China, environmental NGOs, Sina Weibo celebrity users and the public, the official information disclosure policy has seen a big change – the government has adopted a higher standard and taken steps to publish the data of PM2.5. This article takes the haze incident as a “focusing event”. It firstly reviews the case and discusses the theories and practices of the environmental information disclosure. It then analyzes the process of this policy change and forms a policy change model to determine the contributing factors and the roles of different actors. The concluding part summarizes the omission of the current information disclosure system, and makes recommendations to the government and the NGOs.

1986年，為因應國家社會經濟經需要，通盤檢討修正「平均地權條例」，有關區段徵收之補償地價，被徵收土地所有權人除可領取現金補償費外，如經土地所有權人之申請，得以徵收後可供建築之土地折算抵付（即抵價地）。準此，創造出抵價地式區段徵收，政府視為「政府與民間合作開發，同霑開發利益」。1990年，行政院核定「凡都市計畫擴大、新訂或農業區、保護區變更為建築用地時，一律採區段徵收方式開發」，此後，區段徵收成為政府取得公共設施用地之主要方式之ㄧ。 　　由於地方政府財政困窘，已無法透過一般徵收取得公共設施用地，遂透過區段徵收以進行土地開發，地方政府將剩餘之可建築用地得予出售或標售，作為挹注地方財政的萬靈丹，浮濫圈地應運而生。如大埔、機場捷運A7等。為因應全球氣候變遷，各國莫不提高糧食自給率，日趨重視農業生產環境及生態保護；反觀臺灣，政府卻以經濟發展為由，啃蝕優良農地。 　　臺灣實施抵價地式區段徵收將近三十年，為何大埔農地區段徵收成為最經典，最主要係因劉政鴻之縣長任期將屆，急於完成各項重大縣政建設，他承認大埔案在執行前，欠缺與人民溝通及協商，才會引起農民極大的抗爭。現今的代議制度，選民對當選後的民意代表，缺乏督促究責的機制，又加上政黨的介入，主導整體的運作，無落實民意政治，致引發政治失靈；嗣有「商議式民主」的產生，鼓勵民眾與公共政策的商議，強調主動參與、公開透明及包容每個人的意見，彼此尋求共同的公共利益，以補強目前民主政治的運作。 　　目前政府辦理區段徵收欠缺公共利益、資訊公開、民眾參與及正當法律程序等，嚴重侵害基本人權，造成諸多社會問題，爰建議一一改正，以避免繼續衍生土地商品化、都市蔓延及工業用地等閒置等情形，應加強重視農民之工作權、財產權、生存權，以及農民對土地的情感等問題。

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.

1980年，在美國拜杜法案（Bayh-Dole Act）通過以後，政府補助研發成果從原屬於國家財產，下放歸屬權於研發單位。因此研發單位可自行管理並將研發成果授權至產業界，將研發成果商品化，此過程稱之為「技術移轉」。技術移轉是一個非常細膩且複雜的過程，有許多因素會左右技術移轉的成敗，其中包括：技術之品質、法律限制、政策因素、產業需求和資訊流通等因素。技術移轉將可以使研發成果商品化， 有助於提升政府稅收和權利金收入，並且推動科學發展和增加就業機會，為國家創造經濟收入。 本研究旨探如何提升政府補助國立生醫研究單位－台灣國家衛生研究院（NHRI）之授權績效。本研究將採用美國國家衛生研究院（NIH）之授權績效和授權執行方式當參考指標。為了得到精準和可信的數據，本研究僅截取官方之年報和網站的資料。與此同時，本研究末將會提供如何提升授權績效之建議。 此研究發現就2010年而言，NIH和NHRI之授權績效可謂旗鼓相當。儘管台灣立法規定「政府資訊公開法」，此研究發現台灣國家衛生研究院有選擇性的發表其授權績效的跡象。由於政府所有開銷均從其預算而來，而政府預算部分自人民納稅所得，因此監督政府績效是普羅大眾的基本權利。人民有權監督，並且要求政府就其管理、執行成效做出解釋。然而，台灣國家衛生研究院之資訊不透明舉動，限制了人民監督的權利，此舉將會因缺乏監督而惡性循環的造成授權績效更為疲弱。此外，此研究亦發現較少的授權契約種類、授權策略在地化、研發成果披露之不明確性、智慧財產委員會專利申請和授權策略失衡是造成NHRI授權成果疲弱的因素。 / Since the passage of U.S. Bayh-Dole Act in 1980, government-funded research inventions were no longer considered as government property. Invention could be patented and be licensed to industry through the process of commercialization for revenue return. Commercialization will create revenue in the form of royalty and taxes to the government, further driving scientific improvement and increase job opportunities. Technology commercialization is a very delicate process and there are a lot of factors that might alter the success, including but not limited to i) the quality of invention, ii) legislation restriction, iii) policy incentives, iv) industry interest, v) availability of information and etc. If managed properly, technology commercialization could bring high value to the academic institutes that developed an invention, to government that financially support academic research and to general public that could benefit from the invention itself. This study intends to identify the factors of the weak licensing performance in Taiwan government-funded national biomedical research organization, National Health Research Institute (NHRI). To evaluate the licensing performance of NHRI, this study will compare the licensing performance of NHRI with National Institute of Health (NIH) in the United States. To get accurate and formal data, this study will mainly retrieve data from official annual report and website. By comparing the practice of technology commercialization process of both institutes, this study could suggest possible flaws in NHRI’s licensing process in comparison to NIH. At the same time, this study will give suggestions to achieve a better licensing performance. This study concluded that both institute performed equally in FY 2010, but it has been noticed that NHRI were selectively in disclosing its licensing performance statistics and it is difficult to retrieve general information from NHRI, despite the availability of Freedom of Government Information Law (Taiwan). It’s the basic right for the general public to be able to supervise and surveillance a government agency’s performance as it utilizes the taxes contributed by a citizen in a country. The limitation of information disclosure by NHRI has made it difficult for general public supervise its licensing performance, of which might further contribute to even weaker licensing performance due to lack of supervision. This research also concluded that few options of licensing contracts, localization in licensing strategy, confusion in technology disclosure, possible misalignment of patenting & licensing strategy of the IP Management Committee contributes to weak licensing performance in the NHRI.

中古汽車市場日漸蓬勃發展，依中華民國汽車商業同業公會理事長賴坤獅推估，民國九十三年在小型中古車店銷售的車輛數達到五十萬輛，以平均新臺幣三十萬元的價格計算，產值就高達新臺幣一千五百億元，則依交通部統計處公佈之民國九十四年中古車過戶交易數量之八十五萬六千三百三十八輛計算，該年度中古車市場產值則達新臺幣二千五百億元，其市場價值與對國民經濟的重要性不言可喻。 鑒於中古車交易之興盛，品牌車商亦逐漸踏入此一市場。傳統車商和品牌中古車商相較，品牌車商係仿效日本業者之經營模式，強調的是車源保證、原廠車況查鑑以及售後服務，並提供較良好的交易環境。然而羊毛出在羊身上，品牌車廠同時也必將相關人員、設備、制度等成本開銷均反映在中古車售價下，而中古車市場的消費者本即偏向價格導向，縱使消費者明知品牌車廠之中古汽車較有保障，仍有可能選擇向傳統中古車商購買較為便宜、但相對而言車輛來源、車子狀況較無法掌握之中古汽車。而中古車相較於新車除前述來源多元性、車況不確定性，尚具有價格不透明性、資訊不對等性等特性，再加上企業經營者使用定型化契約實際運用之結果，將有利於其本身之不合理條款訂入契約，迫使無法律經驗且處於相對弱勢之消費者接受，致使消費者的契約自由大受限制，在中古車買賣自係無可避免。除此之外，中古車交易市場有「假仲介、真買賣」之跛行現象，使得買受人無法向真正出賣人主張權利，對其權益影響甚鉅。 現行中古汽車買賣及中古汽車買賣仲介定型化契約範本係經濟部商業司於民國九十年三月三十日公告實施，迄今雖已頒布多年，然因宣導效果不彰，許多消費者仍然不知道主管機關有公告中古汽車買賣定型化契約範本，而經濟部商業司查訪中古車業主所使用之定型化契約後發現許多業者所使用之定型化契約仍未載明中古車輛的里程數多寡、交易次數及是否為自用車或營業車等影響交易價格之重要資訊，甚且有在契約中約定排除或限制出賣人有關汽車買賣瑕疵擔保責任之明顯屬於違反平等互惠原則、對消者顯失公平之條款，另外部分業者基於前述加值型營業稅問題，為了避免以出售與買受人之中古汽車車價直接課徵營業稅，而以個人交易方式取巧，僅由業者與出賣人簽訂中古車仲介契約，再由出賣人與買受人簽訂中古車買賣契約，本身卻未與買受人簽訂任何契約，形成「真買賣、假仲介」之現象，對買受人權益之保障甚為不利，故經濟部商業司乃於民國九十四年委託學者修正中古汽車買賣及中古汽車仲介定型化契約範本，將中古汽車仲介定型化契約範本修正為委託銷售定型化契約範本，並增訂中古車仲介業者與買受人間之契約範本，另起草具有強制效力之買賣應記載與不得記載事項。買賣定型化契約範本強調標的物現況之揭露義務，蓋因中古汽車為「舊品」，標的物現狀之呈現係買受人締結契約之重要基礎。除以契約方式規範出賣人之告知義務外，日本公平競爭規約係以商品標示之方式賦予出賣人詳盡之商品說明義務，另德國私人間交易規範則以車輛現況鑑定之方式以期早日發現瑕疵，均值借鏡。至於修正範本中新擬定之仲介業者與買受人間之定型化契約範本尚未實施，故其成效仍有待觀察。然鑒於現行營業稅法採行加值型營業稅制度導致中古車出賣人藉由仲介方式逃避買賣責任，故除以契約範本方式課予仲介業者檢查通知甚至損害賠償之責任外，稅制之改革亦應為待努力之方向。

檔案管理之終極目標，是在於將經過專業化管理之檔案提供於使用者應用，以能充分發揮檔案所具有之歷史、真實憑證和資訊價值。在資訊化社會時代，檔案公開、政府資訊開放與個人隱私權的保護已成為現今民主社會的重要共識，然而個人隱私權和檔案公開政策的衝突卻一直是我國檔案開放應用實務的主要問題，而不利於促進國內檔案管理事業及檔案應用服務的推廣。 本研究藉由分析國內外主要檔案典藏機構之檔案開放應用規範，以及透過深度訪談法蒐集檔案管理人員及檔案使用者對於個人隱私保護相關法令、檔案開放應用法令與檔案應用服務之實務或使用經驗，探究我國個人隱私保護法令和政策對於檔案開放應用實務所造成的影響及問題。結果發現，目前個人隱私保護法令使國內檔案實務界對檔案開放應用的標準產生分歧、且對於涉及隱私資訊檔案的開放作法亦相對保守，加上具重要價值之機關檔案並未落實移轉、而仍分散於各機關之中，將使個人隱私保護標準更難以統一，究其根本原因後也呈現出《檔案法》之規定因過於廣泛有待修正的問題。 本研究建議，國內檔案實務需針對個人隱私保護標準建立共識、並以「通則開放」概念提供檔案之開放應用，而未來國內檔案實務界也須逐步改善機關檔案未落實移轉的問題和《檔案法》的修訂，以能符合使用者需求並充分公開具有珍貴價值之檔案資源。 / The goal of the archival management is providing the archival public access for users and to bring full play of archives’ values. Protecting rights of the archival public access, freedom of government information and information privacy are important principles in information society. However, policies of information privacy are severely impeded applications of archival public access in Taiwan, and may turn against the archival management. For this reason, this study analyzes contents of policies of archival public access from main archival institutions all over the world and collects archivists and users experience to find out the influnences of impact between information policies and aechival public access. The search result shows that there are no unified standards for providing private information from main archival institutions in Taiwan. Also, the over conservativeness of archival repositories to provide archives and the non-complete transfers of national archives become main problems. On the other hand, undefinite rules of the〝Archival Management Act〞in Taiwan are the prime reason that caused the problems. According the study, it suggests that the main archival repositories should to be more open and need define standards for providing the archival public access, and the National Archives Administration should promote the effect about transfering the national archivaes. Moreover, the〝Archival Management Act〞also needs to be revised so that policices of archival public access will be more effecient to fit the users’ needs.

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