近年來受到經濟不景氣影響，個人捐贈與政府補助日益減少，非營利組織為求自給自足，越來越依賴產業化(commercialization)行為之收益。對非營利組織而言，產業化活動的蓬勃發展猶如刀之兩刃，非營利組織產業化活動雖然部分解決財政困境，然而，非營利組織產業化亦遭受許多質疑，以利潤為導向之商業行為，是否使志願服務產生質變？產業化是否致使非營利組織發生「目標置移」(goal displacement)的危險？這些問題都危及非營利組織存在之正當性。 緣此，本研究之目的在於探究產業化對我國非營利組織之影響，經由文獻探討，本研究提出三個重要面向：募款議題、組織使命、部門互動。募款議題重要因素包括：政府補助、個人捐贈、及企業與其他非營利組織的贈與；組織使命的重要因素包括：促進慈善目標達成及正當性危機；至部門互動之重要因素則包括：競爭與合作。本研究透過實地訪談與理論析探，從而建構更具本土性的觀察、理論與實務發現，以資學術界及實務界參考。

WTO爭端解決小組於二００四年三月底針對「美國控告安地瓜禁止線上賭博案」（WT/285）乙案提出保密的期中報告。蕞爾小國安地瓜巴布達擊敗美國獲得勝訴的判決。期中報告指出，美國對於安地瓜線上博奕服務業者所提供之跨境線上博奕服務，在「市場進入」及「國民待遇」未予開放，違反了其於「服務貿易貿易總協定」所為之承諾。 此期中報告對於服務貿易有特殊之意義。不只因為本案為WTO爭端解決程序中第一個涉及網際網路的案子，本案更是第一個關於服務貿易分類之案例。本案爭點在於安地瓜之線上博奕業者是否得對美國境內之消費者提供線上博奕服務。 安地瓜認為，根據「聯合國中央產品暫行分類標準」（CPC pro.）及「服務部門分類表」（W/120），美國在其承諾表10.D確承諾跨境線上博奕服務之開放，然美國之國內規章對境外所提供之線上博奕服務卻造成全面禁止之效果，故已違反其所為之承諾。然而美國則認為秘書處所提出之W/120文件並不具有法律拘束力，因此美國承諾表並不受CPC分類之限制。 W/120文件在解釋承諾表時的法律地位究竟為何，為本案最重要的爭點，本論文將深入探討之。 / Late March in 2004, WTO panel released a confidential report of the WTO dispute” United States– Measures Affecting the Cross-Border Supply of Gambling and Betting”（WT/285）.The finding is that the tiny nation of Antigua and Barbuda beat the United States that the United States violates its commitments under the General Agreement on Trade in Service(GATS) by not providing market access and/or national treatment under GATS to on-line cross-border gambling service providers licensed by Antigua and Barbuda. The panel report has significant ramification for trade in service. The reason is that this panel decision is not only the first one on Internet-related dispute, but also the first one concerning the general service issues- service classification. Antigua asserted that United States has made a GATS commitment for gambling and betting service within Sector 10.D of U.S schedule corresponding Provisional United Nations Central Production Classification (CPC) and the Service Sectoral Classification List(MTN.GNS/W/120). At issue in this case is the provision of internet gambling service to customers in the United States from operators located in Antigua and Barbuda. Antigua and Barbuda argued that the domestic regulation of United States has made total prohibition on the supply of gambling and betting service from outside the United States. However, United States responded that the document W/120 provided by the GATT Secretariat is not legally binding so it’s schedule is not bound by the category of CPC. It means that the United States has no responsibility to allow on-line cress-border gambling service. This thesis has a deeply discussion on the legal status and value of W/120 in interpreting GATS schedules which is the most important issue in this case.

對一開放經濟體系而言，當面臨國際經濟波動的衝擊時，經濟成長率會受到國際經濟波動的衝擊幅度以及其外債負擔額度所影響。本論文第二章建立一個開放經濟的貨幣內生成長模型，在爬行釘住匯率制度下，生產技術以實物資本作為生產要素投入，加上貨幣進入交易成本的設定，從最適均衡的角度來探討當一國經濟體系遭受國際經濟波動的衝擊時，如何透過風險貼水管道來影響經濟成長的表現，以及探討國際金融危機傳遞的過程，同時並探究外債減輕政策的成效。我們發現在最適均衡成長下，當一國面臨國際經濟波動的衝擊時，不但會使長期外債−資本比率下降與實質貨幣−資本比率上升外，同時也伴隨者對國內實質資本需求的減少，進而降低經濟成長率。國際經濟波動所帶來的不利影響會因外債的減輕而獲得紓緩，而有助於經濟成長。 第三章利用亞洲及拉丁美洲20個國家的追蹤資料，檢定過度債務假說的存在以及外債對金融部門發展與經濟成長的影響。實證結果顯示，外債對GDP比率對一國經濟成長具有顯著的負面影響效果，過度債務假說成立；過度債務會透過抑制金融部門的發展，進而妨礙一國的經濟成長。此外，本章的實證結果也顯示一國金融部門的發展與經濟成長，彼此間存在顯著的雙向交互影響關係。 在第四章中，我們同樣利用亞洲及拉丁美洲國家的追蹤資料，藉以衡量外債、國外直接投資、及經濟成長之間的交叉影響效果。實證結果顯示，在這些國家中，國外直接投資對經濟成長具有正面的貢獻，但是過度債務會不利於這些國家的經濟成長。最後，我們也發現一國金融部門發展的健全程度在這之間扮演了重要的角色，即金融市場愈健全的國家，其國外直接投資所帶來對經濟成長的貢獻程度也就愈大。 / For a small open economy, sovereign debt and default have important effects on both economic fluctuations and growth. The instability caused by high levels of external debt may adversely affect economic growth. Consequently, the purpose of chapter 2 is to set out a framework for developing countries embedding nominal money balances to facilitate transactions cost model. Output is produced using a stock of broad-concept productive capital, the international financial externality, and investment expenditures involving adjustment costs. We provide a theoretical formalization that is the base for and explanation of the contagion of financial crises, and find that debt relief is expected to stimulate growth by releasing resources from debt service to investments in infrastructure and reduce the risk of spread. Such investments, in turn, enhance domestic investment, besides attracting private foreign investment. Moreover, we have also found that debt relief will raise the real output capital ratio, the market value of capital, and the real balance-capital ratio, and promote economic growth in the long run. In chapter 3, we use panel data of 20 high external debt countries selected from Asia and Latin-America to investigate the financial sector development-debt-growth nexus within the framework of an endogenous growth and financial development mechanism. First, we found that among 20 high external debt countries, the external debt-to-GDP ratio is significantly negatively correlated with economic growth rates, indicating that excessive debt is detrimental to the growth of an economy. Second, we introduced the simultaneous GMM equations between financial sector development and economic growth to evaluate the interaction effects among economic growth, external debt, and financial sector development. In empirical results, we find that the negative impact of high debt on growth appears to operate through a strong negative effect, in terms of compulsion to resort to financially repressive policies. In addition, we also find a two-way relationship between financial sector development and economic growth. Further, this dissertation also aims to investigate how the link between FDI and economic growth in developing countries. Chapter 4 explores the interplay between foreign direct investment (FDI), external debt and economic growth using panel data analysis for a sample of Asian and Latin American countries. First we use several different panel data models to investigate the determinants of economic growth. Our results suggest that FDI contribute positively to long-term economic growth in these countries, and the percentage of external debt to GDP is negatively correlated with the economic growth rate, indicate that debt overhang impeded growth in Asia and Latin America. Secondly, we introduced the simultaneous GMM equation between FDI and economic growth to examine the various linkages among the relevant determinants of FDI, external debt and economic growth. In empirical results, we find financial development plays an important role in influencing the effects of FDI on output, countries with well-developed financial markets gain significantly from FDI in terms of their growth rates. Furthermore, the negative impact of the short-term debt to external debt ratio, on growth appears to operate through a negative effect on FDI inflows. In addition, we also find evidence that the hypotheses of growth-driven FDI and FDI-led growth are developed on the basis of recent studies on economic effects of FDI in both regions.

公債發行與預算赤字通常被視為一種「罪惡」，且為大眾所探討與關心的課題。但是預算赤字（總支出減總收入）此一簡單的數字，並未能真實表達政府的財務狀況。傳統的赤字衡量方式，因為未考慮：通貨膨脹的效果、景氣循環的因素、經常支出與資本支出之區分、有形資產之計入與隱含性負債的考慮等等，故並非一合適的衡量指標。鑑於此種種問題，最近已產生對傳統赤字衡量有揭露不充分的感覺，故有必要嘗試以另一種方法，來洞悉政府債務與赤字的「迷思」(Myth)與實際(Realities)。 　　英美兩國已針對赤字問題，發展出「資產負債表法」，試圖將所有可能改變政府部門淨值（總資產減總負債）變化的因素皆予以考慮，認為除了觀察赤字變化之外，政府部門的資產負債表方能提供政府財務狀況之全貌。單一預算的預算赤字，袛表示「現金流量不足」，為防止數字之誤導，應將目前的資本支出與費用予以釐清，而編製公共部門的資產負債表。所以本文乃在探討此法的理論背景與衡量方法，並企圖建立中央政府的資產負債表，概略估計其淨值變化之趨勢，藉以澄清赤字問題或許並非如斯可怕，而期以較正確的角度來觀察政府的財務狀況。

在民主社會中，政府的公共服務，必須使符合必要條件的人皆能獲得其所需，但是政府的服務對象難以釐清導致無可避免的混淆，又因為排除的成本過高，使得一些不需要的人亦因而受惠，而應該受惠的人卻被排除在外。另外，政府服務講求普遍性，但是人民因收入、宗教、種族背景、教育等的差異性，產生不同的需求，所以服務勢必無法滿足每一個人，因而造成政府失靈。 非營利組織則具有自發性，能夠滿足被服務者不同的需求。政府將責任授與非營利組織，則在相同的支出下將有更多人受惠，總成本亦可降低。而且在人員配置上，非營利組織的成本亦較政府的人事支出成本節省。 當政府部門所提供的集體性消費財受到限制，而市場供應的產品亦不能滿足需求者時，則非營利組織無疑是一劑解決的良藥。有鑑於此，本文試圖以財團法人溫世仁文教基金會個案為例，探討非營利組織參與文化創意產業發展。藉由此第三部門的一平台協助，以文化創意產業為媒介，增加文創交流、展演平台及擴大行銷市場，期望能達到減輕政府公共服務及社會福利之負擔、且為第三部門提供更多服務領域、以及協助輔導社會弱勢文創團體提升競爭技能的三贏勝局。 / In democratic society, the public service of government has to fill the requirement of those people who fit the essential conditions. However, it is hard to recognize the object of public service, for those who deserves cares will be excluded from the specific area. Due to the diversity of salary, religion, races and education, government is incapable to satisfy everyone, which makes Government service doesn’t show the character of generality. Nonprofit organizations have spontaneity, which can satisfy diverse needs of consumers. The government grants nonprofit organizations the responsibility; therefore, there will be more and more people benefited in spite of the same expenditure, and the total costs will also be reduced. Furthermore, nonprofit organizations are more cost effective than the government in the expenditures of deploying staff. When the Collective Consumer Goods which Government provides has been limited, products that Market supply unable to meet the demand, Nonprofit Organizations undoubtly is the best solution to deal these problems. In view of this, this article attempts to argue how the nonprofit organizations participate in the culture and creative industries by viewing Sayling Wen Cultural & Educational Foundation case. Through the assistance of third sector as a platform, culture and creative industries as a medium, hope to increase the communication, expand the alleviate the burden of the public service, for the third sector to provide more services, and assisting counseling socially creative cultural vulnerable groups for living skills.

當代的治理論述若持續侷限在以行政觀點為主軸的治理論述中，將會是對落實善治理想的不利條件與危機來源。但這並不表示治理就是一個不值得被討論的概念，事實上，現行治理理論的價值在於，它補充了韋伯官僚制論述中較被忽略的公民社會力量的部份。 在韋伯的理想政治運作計畫中，只有議會或是民選政治家具有可以同時和官僚以及公民社會溝通的機會，也只有民選政治家擁有政治溝通的權力與責任，而官僚及其管理對象，也就是公民社會之間的交流則不成為韋伯考量的重點。也因為此點，韋伯的官僚制論述被後來的行政理論詮釋成為政治與行政截然二分的論點，產生了傳統官僚制的弊病。 在治理的觀點中，政治代表的是一個社群對於未來方向的集體決定過程，政治的責任不應該有任何一個實際的參與者能夠卸下，無論是官僚體系內的公務人員或是民間社會中的平民百姓。治理理論擴大了自韋伯以降的精英民主論觀點，政治不再是精英的意志能否貫徹的問題，而是如何在當代多元化社會場景的實況下，完成各方力量的整合協調出一致對策，這點可以從治理理論非常重視第三部門在公共政策形成過程中扮演的角色中得到驗證。 盱衡當前台灣政治社會，民間社會力除了必須突破過去威權統治所遺留的枷鎖，還必須主動給予官僚制指引與監督，將行政體系予以社會化，為行政與社會透過第三部門互動的機制找到其正當性的來源。 / Abstract It will be crises to make a society step into the “good governance” stage if the modern governance theory still confined in the public administration theoretical perspective. But it doesn’t means the modern governance theory is valueless to be discussed. In fact, the modern governance theory stressed on the role of civil society in the governance situation, and which was ignored by Max Weber’s bureaucracy theory. In Weber’s opinion, only the member of parliament could have the chance to communicate with the civil society and bureaucracy, and only the member of parliament have the power to take the responsibility of political communication. Later the public administration theory interpreted Weber’s viewpoint as “the separation of politics and administration theory” and made the traditional bureaucracy become a trouble maker. In the viewpoint of governance theory, what politics represents will be a community for the future direction of the collective decision-making process, no one should not unload the political responsibility actual, whether public servants within the bureaucracy or in civil society civilians. The governance theory expanded the elite democracy theory, the problematics of politics is no longer the question how political elite will carry out their wills, but how to integrate the pluralistic political ideology into one coordinated consensus. This may take the Third Sector from the governanace theory to obtain the confirmation in the role which in the community policy forming process acts. Looking at the current Taiwan's political society, civil society must break the force in addition to the legacy of past authoritarian rule chains, but also must take the initiative to give guidance and supervision of bureaucracy, then the administrative system will be socialized, as administrative and social interaction through the mechanism of the Third Sector to find its source of legitimacy

自1995年聯合國世界婦女大會提倡性別主流化行動綱領開始，多元性別意識逐漸為各國所意識，這股潮流隨著同志運動的興起，也將同性戀權益透過民間或政府的力量納入到法律或政策當中。而許多針對同性戀者職場處境的文獻也反映出，多數職場仍充斥著異性戀霸權的規範，因此，對同性戀者工作權的保障成為多元性別議題中重要的一環。和多數針對私人企業員工的研究調查相較，本文的研究對象係服務於公部門中的公務人員。透過對同性戀公務人員、和職場相關異性戀公務人員的深度訪談，本研究發現，由於不同的影響因素，同性戀公務人員之間存在性傾向處理策略的差異，且除了自身的影響因素外，公部門亦存在若干特質讓同性戀公務人員難以改變目前的處理策略。最後本文根據訪談結果提出建立友善同志職場的幾點建議。

隨著經濟的發展與全球化的趨勢，越來越多的多國籍企業應運而生，學者們也開始探討多國公司對子公司之間的控制機制，但始終缺乏對於子公司不同部門間控制機制的比較，是以本研究旨在探討多國企業中各地子公司不同部門之間的控制機制。 本研究以國際快遞公司（WLTD）台灣子公司為研究對象，透過訪談與各項資料的蒐集與分析，來瞭解WLTD台灣子公中三個不同部門：運務部、人力資源部、與行銷部的部門控制機制為何，三個部門的控制機制是否有差異，更進一步探討造成三個部門使用不同控制機制的原因。 研究結果發現，WLTD的確透過不同的部門控制機制來管理這三個不同的部門。其部門控制機制正式化的指標為：是否使用量化的績效評估指標與是否有標準的作業流程；而本研究發現對於WLTD來說，其正式化程度高低依序為：運務部>行銷部>人力資源部；反之，人力資源部是三個部門中非正式化程度最高的部門。而本研究亦發現影響三個部門之間使用不同部門控制機制的因素有以下幾點：部門人數的多寡、工作性質、部門功能與短期或長期結果導向。最後，研究者也根據研究結果提出對業者、對WLTD公司與對後續研究者的建議。 關鍵字：多國籍企業、部門控制機制、正式化、非正式化

政府社會福利制度無法滿足多樣性的需求，社會福利預算成長亦有限，爰如何結合民間資源從事社會公益事業，為彌補政府資源有限之重要課題。依據行政院主計處「國民經濟動向統計季報」公告各國經濟成長率與平均每人GDP之比較，我國94年經濟成長率4.0%，分別較美國、日本及英國經濟長率3.2%、1.9%及1.9%為高，雖然我國公益信託發展遲緩，惟比較各國公益信託發展時程、公益信託件數與金額，如政府加強宣導，與私部門共同就法制面及實務面研議配套措施，公益信託績效可望顯著成長，致政府社會福利支出得有效移轉至私部門，撙節公部門福利支出預算。 目前有諸多財團法人面臨同質性組織募款競爭，其募款方向朝向研擬遺產、保險、負擔捐贈及公益信託等創新模式，例如：財團法人伊甸社會福利基金會，其亟須專業法律、稅務及實務案例之知識，以瞭解公益信託之設立程序等專業知識。我國信託法業於民國85年1月26日公布施行，嗣於89年公布實施信託業法；惟信託法制完備後，公益信託至今仍未被從事公益活動者廣泛利用，其原因為何，及如何推廣公益信託以提高社會福利水準，均為值得深入探討之課題。我國信託法制主要是參考日本信託法及韓國信託法為研擬草案之藍本，間接參考英美法之相關判例學說，是以，日本、美國、英國公益信託之介紹，亦是本文研究之重要課題。 公益信託與財團法人，均屬為提供一定財產從事社會公益活動而成立者，然其二者適合之型態互異，前者適合純粹以金錢給付為目的之公益；後者則適合直接從事經營事業類型之公益。就捐贈規模而言，前者不受額度限制，後者則受各主管機關規定不同。財團法人制度係屬大陸法制，公益信託制度則屬英美法制，惟二者在公益事業的推展應屬相輔相成之關係。再者，財團法人法源依據為民法，公益信託法源依據為信託法，惟公益信託既係信託之一種，爰解釋公益信託時，自無法由民法之概念加以解釋。綜上，本文擬以信託法為基礎介紹公益信託制度，進而比較公益信託與財團法人制度及稅制之差異及優劣，輔以各國公益信託之運作概況、制度與稅制之比較，提供有心從事公益活動人士一個參考，依其財力及需求選擇公益信託（Charitable Trust）或財團法人型態從事公益活動。 / The governmental system of social welfare can not meet the various demands. The budget growth of social welfare is limited, therefore it is an import issue for the authorities to combine civil resources to engaged public welfare activities. According to the statistics of the Directorate General of Budget, Accounting and Statistics (DGBAS) of Executive Yuan, the GDP growth rate is 4.0% in 1995, higher than America (3.2%), Japan (1.9%) and England (1.9%). Compared with global development of charitable trust, if the authorities strengthen advocating and study complete measures with private departments, the effects of charitable trust will develop obviously. Then the expenditure of social welfare will transfer to private departments successfully, and the governmental budget of social welfare will decline. Many nonprofit organizations are facing the homogeneous organization competition in raising funds. They are digging out and studying innovative ways of raising fund. Such as Eden Social Welfare Foundation, they desire to enrich law, taxes, and case studies to understand the procedure of setting up charitable trust. Trust Law and Trust Business Law had been stipulated and gone into effect in 1996 and 2000 separately, and other tax laws related trust has been put into practice. After completing trust law system, charitable trust had not been adopted popularly up to now. It is worthy to study the reason and to improve charitable trust so as to enhance social welfare criteria. Our trust law system refers to the trust law of Japan and Korea. It is related to American and England trust law systems indirectly. Therefore, it is an important issue to introduce the trust law of Japan, America, and England. Charitable trust and nonprofit organization are established by supplying certain property to engage in public welfare activities. The former is suitable for public welfare to sponsor money and not limited by amount; the latter is suitable for operating public welfare activities and amount is limited by different authorities. The nonprofit organization is continental system, and the charitable trust is common law. The former is resourced from the Civil Law; the latter is resourced from the Trust Law. We can’t explain the charitable trust by the Civil Law concept because the charitable trust belongs to trust. In short, I would like to introduce the system of charitable trust on the basis of the Trust Law, and compare the systems and taxation between charitable trust and nonprofit organizations. Moreover, it is essential to compare the operation, system, taxation globally. So as to provide thinking people some references to measure their financial resources and demand to do public welfare activities.

財務會計部門之作業倘若僅侷限於憑證彙總、報表編製，將無法於現在的競爭環境中，發揮部門應有的角色與功能，因應企業之所需提供具附加價值的服務。為探究財務會計部門發揮價值之所在，本研究以跨個案的方式，敘述在不同經營環境與管理背景下的個案公司，財務會計部門在什麼樣的契機之下進行轉型，發展出有別於過往認知的角色與功能，以及為企業創造價值之處。 研究分析的結果，財務會計部門可以從協助事業單位目標之達成，而據以發展出服務組合；襄助管理高層擬訂策略、推行管理制度與追蹤預算；或是發展出支援企業財務長所需的功能等。財務會計部門的角色與功能不再侷限於簿記與帳務，能從多元、全方位的角度進行服務上的轉型，展現出部門存在於企業中的價值。此外，若輔以平衡計分卡協助轉型，可提供部門運作上的藍圖與釐清價值創造上的邏輯，有助於服務部門之轉型。 / As the operating environment for business is becoming harsher, if the activities of financial and accounting department just limit to collate documents and issue financial reports, it can’t bring values which as the role and functions of business’ shared service unit should have into the company. To understand the financial and accounting department’s value in the company, the study uses cross-cases method to describe the department how to transform to play the role of value-added in different operating environment and management system. The study reveals that the financial and accounting department can bring values to company by assisting the business units to reach the operating goals, supporting top managers to frame strategies, or developing the specific functions to aid chief financial officer. With more abilities to satisfy the needs of business operation, financial and accounting department’s role and function is more multiple. Besides, the balanced scorecard can provide a guide and blueprint for the department to transform and identify the core of value-added process.