台灣上市上櫃公司從2013年開始依照國際財務報導準則編製財務報告，並依國際會計準則第41號之規定，生物資產原則上以公允價值認列及衡量。本文採用個案研究的方式，探討以公允價值認列及衡量之生物資產是否提供財務報表使用者更為攸關之資訊。 整體而言，本文並未發現我國農業公司採用國際會計準則第41號後，財務報表資訊與股價攸關性顯著提高。其原因可能和實務上普遍存在之契作合約之經營模式有關，導致生物資產佔總資產的比例較低，又樣本公司持有之生物資產生命週期皆短於一個營業週期，因此雖然生物資產以公允價值認列及衡量，對股價的攸關及影響程度有限。 / Listed companies in Taiwan are required to prepare financial reports using IFRS starting in 2013. Therefore, biological assets within the scope of IAS 41 are measured on initial recognition and at subsequent reporting dates at fair value less estimated costs to sell, unless fair value cannot be reliably measured. This study examines whether the fair value of biological assets provide investors with more value relevant information. Overall, this study only finds weak evidence that the fair value of biological assets provide significant explanatory power beyond that provided by historical costs. Leveraging contract farming agreement helps companies transfer the main risk and ownership to a third party and thus weaken the incremental information relevancy of fair value measurements. The short life cycle of the biological assets of the sample may also contribute to the weak results.

自民國八十九年農業發展條例將農地開放自由買賣，並在農舍興建制度中增加了獎勵集村方式興建農舍的相關措施，藉使農民興建農舍時能捨棄在自有農地上興建農舍而共同參與集村方式以興建其所需之農舍，使消弭個別農舍對農業環境景觀等負面影響，並能夠達到維護農業、農民、環境等多重目標，此為集村興建農舍之緣起。 在本研究以親自探訪集村興建農舍已完工及正在籌備個案，同時對照農地政策之核心意涵是否達成之，期能給予未來法規修訂參考及建議。 然而，在針對全省集村興建農舍個案研究後發現以下問題與結果：因一般民眾難以整合協調以及理解相關法規，目前集村興建農舍多由建商開發、召集、銷售。而在農地政策管地不管人之保護傘下，反而成為建商營利目標以及一般民眾達到入住花園別墅之夢想；既然落為建商營利目標，再加上法規規定可以鄰近鄉鎮之農地為配套地，與興建集村農舍使用基地，合併計算加總面積之因素。故造成建商購入偏遠且低價配套地，搭配農舍基地湊足法規所需農地總面積，而該配套地因與農舍距離甚遠又毫無耕作環境與價值，實難達到農地農用之目標。 針對以上問題與結果，本研究並提出以下之建議： 一、農民應重新定義，農舍起造人應嚴格限制。 二、集村方式興建農舍應與個別興建農舍審核標準相同。 三、集村個案之農用農地應於適當距離範圍內，以利農業使用，並應嚴格禁止再分割情形，以防農地細分。 四、興建農舍應以農業經營需求為必要者。 五、集村興建農舍應成立社區管理委員會。 六、政府應結合農村社區土地重劃，提供適當之集村農舍建用農地。 / When agricultural development regulations lifted the ban and authorized the sales of farmland freely in 2000, it also supplemented related measures with incentives for farmers to build collective farmhouses so that farmers will give up constructing individual farmhouses on own their land, and jointly build collective farmhouses. This could help to eliminate the negative impact individual farmhouses have on the natural landscape of agricultural environments, and also achieve multiple objectives in upholding agriculture, farmers, environment, etc. And this is how collective farmhouses came about. Site visits were made to completed farmhouses; cases that were being prepared were also visited. At the same time, the research study also refers to the core meaning of policies related to farmlands in the hope that it can act as a reference and also offer suggestions to future legal revision and modification. However, the following problems and results were found after research was done in a province: as most people find it hard to integrate, coordinate, and understand the relevant legal provisions, current collective farmhouses are mostly carried out by construction companies who take on the tasks of development, gathering, and sales. However, as agricultural policies deals with land only and not individuals, such policy has, on the contrary, caused construction companies to view this as a profit target and the general public to see it as a grand dream. Given with the policy that it has helped construction company to make profit as well as the fact that the laws regulate farmland proximal to neighboring township taken as the supporting land, the site used for the construction of collective farmhouses can combine that of the supporting land to become the aggregate size of construction land. Therefore, it has encouraged companies to purchase remote and inexpensive support to work with the site of farmland in order to make up the aggregate size of the needed farmland as regulated by law. Furthermore, since the supporting land is far from the farmhouse and found without farming environment and value, it is, in fact, hard to achieve any objective of farmland solely for agricultural purpose. As such, this study has put forth following suggestions: 1. redefine the definition of a farmer, and the conditions of builder of a farmhouse should be strictly confined. 2. the construction of collective farmhouses should be given the same severe screening standards as those of individual farmhouses. 3. farmland for agricultural purposes should be limited to a suitable distance to be used for agricultural purposes, and legal provisions should strictly prohibit further partitioning and avoidsub-partitioning. 4. construction of farmhouse should be authorized to those which are found necessary for agricultural operation. 5. community management committees should be established for collective farmhouses. 6. the government should integrate village communities for land re-zoning in order to provide suitable farmland for collective farmhouses.

十年建設期間（1928-1937）國民政府曾大力推動造林事業，當時森林被認為具有防災、經營致富的作用，是建國要務之一。分析造林運動的原因，一方面由於經濟因素，各項建設展開，中國木材供應不足；一方面是環境因素，希望藉由造林減少水旱災，保護生命財產安全，經濟與環境考量相互影響之下促成。華北地區由於長期的農業開墾，在森林資源上甚為缺乏，故造林事業在華北有重要意義。事實上，華北許多人工林地為私人所有，反映造林事業一般民眾扮演重要角色。造林可視為利用土地進行種植生產的產業，一般民眾參與承領荒地造林可以增加副業，獲得日常用材、出售木材等實質利益，將原本無生產力的荒地賦予經濟價值，有現實經濟意義。環境方面，此時國民政府宣傳造林防水防旱的功能，並希望通過造林達到防沙固堤的效果，民眾通過植樹造林，亦可積極參與改善環境。通過環境改善，又保障農業活動、生命財產安全等經濟利益，造林、經濟、環境三者乃相依互存的關係。造林事業由於中日戰爭爆發後曾一度中斷，然日本華北佔領區當局於戰時亦相當重視各項調查試驗、推廣造林，顯示造林工作之重要與其延續性。因此，經濟與環境，可說是瞭解政府推動、民間參與造林事業的重要線索。

臺灣農業有優良的傳統，曾經以優越的生產技術，良好的品質，在外銷市場上，屢創佳績。本文首先探討當前農業發展的困境，源自於過度注重生產導向思維，忽略產業鏈上下游息息相關的產業結構，忽略行銷通路的發展，忽略知識經濟中，創新服務的附加價值。 近年來，蝴蝶蘭產業揚名國際，博得蝴蝶蘭王國美譽。分析蝴蝶蘭產業的價值傳遞過程，發現台灣蝴蝶蘭產業，正逐漸步入早期傳統農業的後塵，策略發展以生產能力為核心。這個營運策略為擴張規模，增加產能，以期降低成本，在市場上以價格競爭為手段。對於一個產業而言，這是一個危險的訊號。 今以蝴蝶蘭產業為例，深究台灣農業是否可以從企業經營觀點，健全產業結構，發掘更多附加價值。這個問題的答案存在於以無形資產創價的觀念，以現有良好的生產技術為後盾，結合農業科技智慧財產、聯合行銷與品牌經營，是未來台灣農業應該努力發展的三大策略主軸。 在此一策略思維主軸下，許多創新事業模式可以發展，包括農業生物科技公司，品質認證公司，拍賣公司，行銷公司，溫室營建公司等，或為周邊產業，或為上下游，唇齒相依。農產業一如其他產業，應思考佔據產業關鍵地位，方能提升議價能力，擁有競爭優勢。這些創新事業的特色為科技運用，服務事業，重視品質，最終以品牌經營為依歸。活絡創新事業，將現代化科技與服務精神引入農產事業，這是一場無產經營的變革，成功關鍵在發揮合作精神與善用優質人力。創造的無形資產價值，有一天可以超越農產品本身的價格。 / Agriculture had helped Taiwan earn economic advance in the early time, but went in vain and into history without sustained development. What constrains agriculture itself is the production-centered mind setting. Recently, moth orchid export has become a rising star among other horticulture products. Through analysis of Taiwan orchid value chain, it is found that orchid industry is stepping into the same path of traditional agriculture practice. Individual orchid farmers focus on enlarging greenhouse coverage in order to reduce cost and to win a price-based war. Discussion is made to ask if business management can be integrated into Taiwan agricultural practice. With good field practice technique supporting, intellectual property protection of biotechnology, brand operation and cooperative marketing should be three main strategies for future development of Taiwan agriculture. Agriculture, just like other business operation, should develop strategy to gain advantage in key position to win competition advantages. The characters of these innovative operational models are applications of current technology, service oriented, emphasis on quality, and ends in good brand management. Taiwan orchid farmers should also realize only through cooperative efforts, they can prevail. In the future, agriculture should recruit quality human resource in all aspects including business management, technology, engineering and service. Value generation by new business models producing intangible assets are proposed and discussed.

近年來全球在生物科技上發展迅速，尤其是其中農業科技部分之基因改造作物的發展，更對於消費者、農民和農業發展造成不小衝擊。且就我國生技產業而言，由於國外生物科技產業之發展已遠遠超過我國現今之發展，為提高產業之競爭力，實有必要選擇具備競爭優勢的項目，將研發、生產、資金能力集中於這些項目上。而在生物科技之眾多領域中，我國在生物科技各產業中最具發展潛力的即為農業生物科技下之基改作物產業，因此就此方面之相關法規建構應加以重視。 基因改造作物之快速發展一方面雖帶給人類社會許多創新的福祉與商機，但也同時引發了許多不同型態的社會議題與科技風險。而在基因改造作物之所有相關爭議問題中，最重要的即集中在「相關智慧財產權之保護」與「安全之管理」兩者上，而這也是本論文主要之重心所在。對於農民來說，影響最深之為基改作物相關技術的智慧財產權化，相關重要案例如本論文第四章第二節中所探討之Monsanto Co. v. McFarling案與Schemeiser v. Monsanto案。對於消費者而言，由本論文第三章可知基因改造作物所帶來之利益與潛藏危機並存，因此在發展基因改造作物，享受其優點之同時，對於基因改造作物之管理則更突顯出其重要性。而對於基因改造作物之管理制度，各國採取不同之立場，尤其是美國與歐盟更可說是採取相對立之立場態度，而經由分析可知其採取不同立場係由於歐盟消費者對於基改作物產品之食用接受度較低、社會大眾著重生態環境保護之程度較高，以及基因改造作物在歐、美之個別不同農業生產環境下所擁有之優勢不同，而因此所帶來之經濟效益有所落差所致。因此透過對於歐、美制度之檢討，本論文在我國制度之制訂上，即針對我國消費者對於基改作物產品之食用接受度、我國社會大眾對於生態環境保護之關心程度，以及基因改造作物在我國農業生產環境下所擁有之優勢等因素加以探討。

近年來服務產業迅速的擴張與發展，對於經濟的影響力也不斷提升，其中中小型的企業(SMEs)扮演了相當重要的角色。先前許多研究顯示回應能力對於中小企業績效成長的重要性，然而卻少有文獻提及如何定義中小企業的回應能力與如何發展中小企業的回應能力。本研究從文獻回顧中分別定義出了三個層面的回應能力：市場感應能力、顧客連結能力與敏捷度。此外，我們認為中小企業可以透過資訊科技為基礎之協同合作促進本身的回應能力，提供更佳的服務給顧客，進而提升企業績效。因此，我們提出研究架構來驗證資訊科技為基礎之協同合作、企業回應能力以及企業績效三者之間的關係，並且選擇宜蘭縣枕頭山休閒農業區為我們的實驗對象。從研究結果中我們發現中小企業透過 資訊科技為基礎之協同合作來提升回應能力並且也使績效有正向的成長。也幫助中小企業更了解如何運用科技化協同合作提升企業績效。 / The service economy has been expanding recently, with small- and medium-sized enterprises (SMEs) playing an important role. Previous research has shown that responsiveness is one of the most important strategic capabilities that SMEs should consider for enhancing their performance; however, how to define responsiveness and how to develop it in the SME context are seldom discussed. A review of the literature leads us to propose three dimensions of responsiveness in the SME context: market sensing, customer linking, and promptness. Moreover, we propose that IT-enabled collaboration should facilitate this capability. We develop a research framework to examine the relations between IT-enabled collaboration, responsiveness, and organizational performance. To verify our research framework, a case study that was deployed in the Mt. Pillow Leisure Agricultural Area in Yilan County. We observe that SMEs can achieve higher level of performance after they have enhanced responsiveness through cooperation via the IT-enabled platforms. The results of this study can also help SMEs improve their performance by realizing the importance of responsiveness and how to enhance responsiveness through IT-enabled collaboration.

獼猴桃源出於中國，卻成就於紐西蘭，並有了「奇異果」此一新名稱。而且，來自中國大陸的奇異果，價格比其本土的獼猴桃高出數倍，兩者於口感、外型等其他方面，亦存在明顯差距；如何使中國獼猴桃轉變為奇異果，是本論文的研究重心。在此目標下，本論文分為「紐西蘭奇異果」與「中國大陸獼猴桃」兩部分，以文獻閱讀、資料搜尋、田野調查、專家訪談等方式，先從紐西蘭出發，研究促成奇異果產業形成的關鍵因素，再將此關鍵因素提供中國大陸獼猴桃發展參考，最後得出結論與建議。本論文發現，在形塑產業的過程中，「政府」在法律保障、制度規劃、外部產業環境的營造上，扮演著重要角色，因此本論文之立場選擇，係以「中國大陸獼猴桃盛產區政府」之角度，借鏡紐西蘭的發展經驗，在政策規劃的思維下，為獼猴桃尋找建設性的出路，並以此作為結論與建議。 紐西蘭提供的經驗，包括制訂專法規範奇異果產業、立法保護單一出口機制、建立誘因機制、打造產業群聚、以資料庫進行科學化管理、重視品種研究，以及政府為扶植紐西蘭奇異果產業所做的其他措施。而中國大陸獼猴桃產業尚處於發展初階，加上各地方獼猴桃的適生度不同，經營集中度低，資源難以匯聚，使獼猴桃一直無法有效商品化。但由於獼猴桃栽種面積與產量皆為世界第一，近年來更開發出多元食用與藥用等用途，再加上中國大陸法制建設逐步完善，投資風險降低，若以紐西蘭奇異果產業的經驗為借鏡，調整措施並加強整合，獼猴桃發展前景仍值得期待。 有鑑於此，本研究以「公私協力八卦模型」作為結論，並建議中國大陸首先應擇定試點集中經營之區域，以便日後將商品化經驗複製於其他省份。在試點經營措施上，本論文建議以平台為依托進行整合；針對獼猴桃制訂相關法規，促使能夠引領產業整體發展的龍頭集團形成；建立誘因機制，讓龍頭集團的經營利潤回饋果農；並在品種培育、收購標準、資料庫管理等方式下，逐步形成標準化生產，再加上獼猴桃基金的保險機制，讓中國大陸獼猴桃逐步從產業化邁向商品化。 / Mihoutao originated from China but thrived in New Zealand under the name of “kiwifruit”; however, the price of kiwifruit is vastly higher than that of Mihoutao, and their taste and shape are of evident differences. As such, this thesis seeks to answer the question of “how to turn mihoutao into kiwifruit” by looking into the management and operation of New Zealand kiwifruit industry and providing lessons from such experience to the commercialization of China mihoutao. This thesis adopts methodologies of material reading, data collecting, field works, and expert interviewing to reach the final conclusions and suggestions, and it is discovered that the government plays a key role in the process of agriculture industrialization. Therefore, the proposed suggestions are for “the government of China mihoutao province” to echo with my topic. This thesis concludes with “Eight-trigram Model” to express the partnership with public and private sectors. Furthermore, it suggests China to construct the mihoutao commercialization mechanism on the regional basis as an experiment, which can be later duplicated in other provinces. More specifically about the measures, referring to New Zealand kiwifruit industry’s policies, mihoutao regulations, leading corporation, incentives, plant cultivation, scientific management via database, mihoutao fund are recommended. With all these policies in order, it is believed that a more institutionalized and commercialized mihoutao industry will be gradually shaped, and the Chinese “mihoutao” will also be commercialized as “kiwifruit” eventually.

国立情報学研究所で電子化したコンテンツを使用している。

過去農產品買賣創業時接觸台灣農村的經驗，加上筆者家族的幼兒教育背景；更重要的，是傳承台灣農村文化的信念，因而產生了農業親子旅遊創業計畫。 本計劃結合上游休閒農業資源，加上專業的幼兒教育顧問與寓教於樂行程設計，提供專屬於3~12歲孩子與其家長的農業親子旅遊服務。 筆者進行了旅行業產業分析，並且於2017年5月6日前往彰化縣二水鄉，實地試辦農業親子旅遊，作為計畫論述的支持。產業分析方面，探討行政院農業委員會之農村再生條例與推動特色休閒農業的重大政策，並且從業界的研究報告和學界的文獻中，了解農業旅遊應融入鄉土文化特性做行程設計、親子旅遊消費為價值意識（value-conscious）導向等諸多要點。旅遊試辦方面，從中了解幼教顧問在親子活動設計、家長需求探知與活動中引導的重要性。 創業計畫本文中，詳述上游農村的開發細節與注意事項，例如環境安全、利害關係人認同等。並研討幼教專業的行程設計內容，例如親子共創活動設計、孩子表達能力訓練等。下游機關團體與終端消費者的探討重點在協助鄉里辦公室或一般幼兒園，補足其農業親子旅遊相關知能的不足。 本計劃設定第五年達成全年約五百五十萬營業額的目標，且詳述達成細節，並做出綜合損益表、資產負債表之預估。未來展望部分，則針對地理區位的擴張、目標客群的增加、產品線廣度提升與應注意的行政事項進行補充。 / The idea of the business plan of agricultural family tourism commences with the author's previous experiences including the entrepreneurship related to food-trading, the family business of the early childhood education, and the mission of sustaining Taiwanese traditional rural culture. The business plan aims to provide services to our target customers, who are 3~12 year-old children and their parents, by integrating the upstream agricultural tourism resources, professional consultant of early childhood education and well-designed edutainment itinerary. To support the argument of this business plan, the background of travel industry was investigated first. The research on the Rural Rejuvenation Act which promulgated by Council of Agriculture, policy of promoting agri-tourism, business research reports and literatures illustrated the importance of merging traditional culture into itinerary design, the habit of agricultural family tourism is based on value-conscious. Therefore, a practice trip of agricultural family tour in Ershui Township, Changhua County was administrated on 6 May 2017. The practice trip revealed that the early childhood education consultants play a significant role to complete the design of activities, bring up the interests of children, and match the expectations of parents. This business plan provides methods to develop the rural area with the awareness of environmental security and the consensus of stakeholders. In addition, it approaches to itinerary design that includes such as family co-creation game and expressive training for children. Moreover, this business plan intents to help downstream organizations, including kindergartens and communities, to hold professional agricultural family tourism to enrich their services. With the aim to reach the revenue of NT$ 5.5 million in the fifth year, the forecast of balance sheet and income statement, methods to accomplish the goal are all described in the business plan. The future development will focus on geographic extensions, increasing the new customer segments and product lines, and some administrative matters.

食安問題引爆，人們關注入口的食物。人類社會發展歷史中，人類與大自然最貼近的是農業，人類生存動機帶動食農產業創新，追求富足牽動社會演進的動能。社會型態的改變就是社會創新的歷程與成果，食、農與人類的歷史進程、社會的結構、生活習慣、文化的演進、經濟、政治力環環相扣。本研究以臨海農場為例，探討個案廚餘堆肥的創新研發成果，在現有的法規規範下無法進入有機農業市場及肥料市場。研究發現以農業為核心，廚餘堆肥的創新研發，生物的智慧有機農法（Smart Organic Farming Model）對生態農業、傳統有機農業對食農產業是一項翻轉性的變革，也是社會創新。社會創新的成果進入市場機制推廣與銷售將衝擊現有利害關係人與法規政策，建議政府在社會創新的變革，政策政治力及時予以反饋，政策創新，向生態農業永續發展方向調整。 / As the food safety issues attracted prevailing attention in recent years, organic farming is widely considered an important solution of the daunting problem. Advocating eco-friendly farming in Taiwan has encountered two major challenges, however. First, most of the organic farming methods are labor intensive which would be hard to be promoted in rural places where the population are aging rapidly. Second, without the aid of chemicals, the produce production tends to be low, and incomes, therefore, tend to be insufficient for sustaining the family. The social innovation conducted by a French Canadian, Pierre, found a perfect solution for both problems. His smart organic farming, basing on turning kitchen waste to compost, shed a light on the future of organic farming in Taiwan. By experiment and intensive interview, this research shows the potential of this innovative farming method.