本論文為關於營利與非營利機構之營運管理策略之兩篇理論性質的文章。 第一篇文章旨在探討營利機構之實質盈餘管理策略。本研究檢驗在產品市場競爭下，公司如何透過實質盈餘管理策略來滿足盈餘目標之要求以及公司之實質盈餘管理動機會如何影響市場競爭對手之行為。本文考慮一個兩期非合作之R&D競爭寡占模型。本文假設存在資訊不對稱；具有私人資訊的廠商為追求獲利最大亦或追求盈餘目標達成兩種類型。本文透過完美貝氏均衡 (perfect Bayesian equilibrium) 解出分離均衡 (separating equilibrium) 與混和均衡 (hybrid equilibrium)。 本研究指出追求獲利最大類型之廠商可以藉由影響競爭對手之猜測來進一步左右追求盈餘目標達成類型之目標達成之可能性。在分離均衡中，當外在成本衝擊未超過預期時，追求獲利最大類型之廠商無誘因藉由R&D 投資水準之提升來規避負向成本衝擊以影響市場對手猜測並且進一步提升其產品市場競爭力。因此，追求盈餘目標達成類型之盈餘目標無法達成。 在混和均衡中，當外在成本衝擊超過預期時，追求獲利最大類型之廠商有誘因採取混合策略以誤導市場對手之猜測;該類型之廠商可以藉由部分模仿盈餘目標達成類型之R&D 投資策略以混淆競爭對手之信念並且提升其產品產出、獲利水準。在此，追求盈餘目標達成類型之盈餘目標能夠達成。本研究之結果有別於傳統R&D盈餘管理實證文獻中，公司內部當局有誘因透過R&D支出的減少用以滿足公司短期之盈餘目標 (Barber et. al., 1991; Bushee, 1998; Graham, 2005) 。本研究指出公司可以藉由R&D 投資水準之提升，以創造“cookie jar” 並且有助於公司獲利提升與盈餘目標之達成。此外，本研究與盈餘奇異現象之實證研究 (earnings kinky) 結論一致: 公司可以藉由盈餘管理策略來達成盈餘目標，但是盈餘目標之達成不盡然是透過盈餘管理策略 (Dechow, Richardson and Tuna, 2003)。 第二篇文章旨在探討非營利機構提供非獲利性質服務之策略性之影響。本研究指出非獲利性質服務之提供不僅有助於非營利機構於獲利性質服務之競爭優勢的提升，相對於營利機構。當所有權與經營權分離時，若市場需求彈性為不具彈性時，非獲利性質服務之提供對非營利機構之經理人而言，可以做為一個策略工具藉以促使該機構之所有人提供一個於獲利部分過分補償之薪酬水準。此外，隨著非獲利性質服務之外生價格的提升，當非營利性質服務之外生價格的提升對於非營利機構之所有人與經理人利益衝突影響之間接效果大於對獲利性質服務價格影響之直接效果時，非營利機構之所有人仍然會提供一個獲利部分過分補償之薪酬水準。這會有助於非營利機構於獲利性質服務之競爭優勢的提升。 / This dissertation consists of two theoretical studies on the operation strategies of for-profit and non-profit firms. Chapter 1 addresses how firms use real earnings management to meet or beat their earnings targets, and how this influences sequential product market competition. We study this issue in a two-period non-cooperative R&D competition with one-sided asymmetric information in which the informed firm could be either the maximizing type or the target-meeting type (or target-beating). We show that the maximizing type of the informed firm’s R&D investment level could influence rival firm’s conjecture about the informed firm’s type which in term affects the success of meeting or beating the target for the target-meeting type of the informed firm. We find that the privately informed firm can increase its R&D investment in the first period to meet or beat the earnings target. This can help the firm increase profits in a sequential product market competition. More precisely, once the cost uncertainty realized is realized to exceed expectations, the maximizing type of the informed firm could hide its identity by adopting a mixed strategy and setting its R&D investment and output level higher than in the separating equilibrium. Contrary to popular claims that meeting or beating short earnings targets induces an R&D investment reduction (Barber et. al., 1991; Bushee, 1998; Graham, 2005), we show that R&D overinvestment can give an opportunity to create some reserves, i.e., a cookie jar, to be used later to earn a higher profit and reach later targets. Our result is also supporting the observation of firms meeting or beating the earnings target, but not necessarily using earnings management (Dechow, Richardson and Tuna, 2003). Chapter 2 shows that the provision of not-for profit service would not only give not-for-profit organizations a competitive advantage over for-profit organizations. Under the separation of control and ownership, we illustrate that once market demand is inelastic, the provision of not-for-profit service serves as a strategic device for the manager of a not-for-profit organization and thus induces the owner of a not-for-profit organization to overcompensate his manager regarding the margin of profit. Moreover, as the regulated price of not-for-profit service increases, a not-for-profit organization could still over-compensate his manager in regard to profit, when the indirect effect on increasing preference difference between the owner and manager of the not-for-profit organization dominates the direct effect on market price. Thus, a not-for-profit organization could charge more in for-profit service.

在各個不同的產業裡，皆有研究提出構成企業「成功」和使其具有競爭力應擁有的關鍵因素。本研究以訪談資深非營利組織領導人來歸類整理出何謂「成功」的非營利組織及其發展的關鍵成功因素，以提供給向來資源有限的非營利組織在發展過程中作為檢視，以將資源優先投入這些關鍵的領域來減少無謂的摸索和失敗的可能。 為達研究目的，選擇持續運作超過十年的婦女團體，運用深度訪談法與關鍵事件分析法（Critical Incident Technique ,CIT），依五個受訪者所提其組織發展關鍵成功因素及對彼此組織發展關鍵成功因素，以「非營利組織的使命」;「非營利組織的參與者」；「非營利組織的運作」這三個構面將訪談內容歸類整理出非營利組織發展的「關鍵成功因素」如下： *非營利組織的使命：有清楚的宗旨（使命） *非營利組織的參與者： 1.參與者的特質：主動積極、對組織使命認同、有理想性格、熱忱、具行動力 2.組織的領導者：一路堅持的靈魂人物、願意不斷成長且洞見觀瞻的領導者 3.互補又分工的合作團隊 *非營利組織的運作： 1.組織文化：平等開放、學習型組織、活力型組織 2.把訴求清楚表達的能力 3.建立公信力及獲得社會認同 4.把人當做最大的資產，對參與者採「增權」方式 5.不斷檢視社會環境變遷，依社會需要調整服務或回應需求產生新服務 6.創新的靈活策略且能結合各方資源發揮影響力 一個非營利組織從成立到成為一個「成功」的非營利組織，最關鍵的因素為組織能否部份或階段性達成當初設定的使命，所以建議領導者要不斷檢視組織的使命是否有貫徹；要不斷反省與自我提升；同時要隨時注意時事以掌握社會需求脈動。非營利組織需掌握社會各種媒介的情報，促使成員相互激盪，培養出組織的共識與新行動；重視團隊合作；連結不同組織的資源網絡及凝聚共識的過程需平等公開，不採取一言堂的方式，「增權」組織成員潛能以使其盡情發揮，使組織維持最大動能。 / Research shows that there are key factors contributing to “success” that are common across industries. This study investigated the key to success of Non-Profit Organizations (NPO) and their developments through in-depth interviews with NPO leaders. These findings can serve as developmental key learnings for other, resource-limited NPO’s, allowing them to more effectively harness available resources, thus reducing wastage due to trial and error. This research paper endeavors to organize these Critical Success Factors into easily accessible best-of-practice case studies for up-and-coming NPO’s. For the purposes of this study, the author selected five Non-Profit Women’s Associations with a least ten years of successful operations. Research methodology was depth interviews combined with Critical Incident Technique (CIT). Three main constructs were used in this process including: The mission of NPOs, NPO participants and NPO operations. This study identifies and organizes “Critical Success Factors” that all successful Non-Profit Organizations should own. The Critical Success Factors of A Successful NPO Are: 1.Well defined missions. 2.Strong Personnel/Membership Structure: a.Members of the organization will have: i.self-motivated; identification to organization missions ii.A high degree of enthusiasm iii.The ability to execute the organization directives b.A successful NPO will have Leadership with the following characteristics/skill sets: i.The spiritual leader of an NPO with an unchanging sense of mission, a strong and insight. ii.The ability to continually learn and apply those learnings to the organization. iii.A mutually supporting team that divides work up equally. 3.Strong Operations: a.Organization culture: Equal, open, focused on learning and vigorous. b.Externally it will be able to: i.Clearly articulate organizational goals and objectives ii.Create sufficient exposure to create positive awareness and opinion within society c.Internally it will be able to: i.Create “esprit-de-corps” within organization ii.Empower stake-holders to leverage their strengths d.Continual review of social changes and the adjustment of old services or the introduction of new services to meet social needs. e.Creative and flexible strategies and the ability to integrate various resources to exert influence. A successful NPO needs to accomplish the initial Mission. In order to achieve this, it is recommended that the NPO leadership continually review whether or not the organization is achieving the objectives for which it was established and conduct self-evaluation and self-improvement. The NPO also needs to be in tune with developments and trends in the society it is operating in. By making the information gleaned open and available to all members of the organization, the leadership can empower its members and contribute to a common sense of purpose, helping it achieve the maximum efficiencies and success.

「比爾與梅琳達•蓋茲基金會」（Bill & Melinda Gates Foundation）從成立至今，捐出超過300億美元的鉅款，資助了近8000項慈善公益專案，其範圍橫跨了全世界極貧地區，挽救無數寶貴生命，堪稱全球影響力最大的公益基金會。 從資訊軟體專業起家的Bill Gates對慈善領域並不熟悉，但卻能在短時間內利用觸媒特性，快速建立合作夥伴系統、吸納捐款與資源，充份發揮平台的正向網絡效應及鎖定效應，迅速壯大基金會規模，並高度有效率運用資源，讓每一分錢的價值發揮到最大，足以作為學習借鏡。 本研究目的在找出「比爾與梅琳達•蓋茲基金會」的經營模式與機制設計，並依此探討其對全人類社會關鍵議題的影響與貢獻；及其關鍵性成功因素，同時探究其對慈善事業及其他公益組織有何影響。希望藉此提供台灣其他非營利組織一些建議，讓它們能從蓋茲基金會的成功經驗中學習，或是在此基礎上創新。 本研究發現，蓋茲基金會創新的觸媒平台經營模式與獨特的機制設計 -「對其目標市場及客戶客觀精確且完整深入的研究分析」、「創意的捐贈機制協助其建立強大的夥伴生態系統進而發揮平台強大的網絡效應」、「高度目標導向的專案執行並重視績效與考核」、「資源高度有效率運用且以量化為溝通的準則」、「有系統地將內隱經驗轉化為外顯知識」，以及「將企業營運經營管理與公司治理理念導入非營利組織」為其關鍵成功因素。 / Bill & Melinda Gates Foundation has so far donated more than 30 billion US. dollars to fund about 8,000 charitable projects, which benefit those extremely poor areas in the world and save countless lives. It may be deemed as the world's most influential philanthropic organization. However, it is well-known that Bill Gates is not familiar with philanthropy work, but somehow he has leveraged characteristic catalyst to build the partner ecosystem efficiently to attract donations and resources; moreover, he helps the organization to fully utilize the platform’s positive network and lock-in effects to help expanding the scale of the Foundation rapidly. It is known that Gates Foundation with Gate’s leadership is good at maximizing resources’ value. Thus this study aims to identify the business model and the mechanism design of Gates Foundation. It deeply investigates each activity from the platform’s value propositions to find out its key success factors. Meanwhile, it explores this model and how it causes impact on philanthropic industry. This study hopes to provide advice for non-profit organizations so that they could learn from the Bill & Melinda Gates Foundation’s experiences or even mirror some of the original strategic thoughts of its mechanism designs once they decide to develop more aggressively on the philanthropy. The study found the key success factors of Gates Foundation as bellow: •Deep insight and complete analysis on its target markets and customers. •Creative donation mechanisms that helps to form a strong partner ecosystem, and bring positive network effect to the platform. •Goal-oriented project that is highly executed and emphasized on the performance evaluation. •High efficiency on the use of resources and how its value is maximized. •Transfer implicit experience into explicit knowledge & know-how. •Utilize management knowledge & methodology of global enterprise and practice it in philanthropic organization.

台灣近十幾年來，社區凝聚意識高漲，各地區的非營利組織也紛紛在社區裡建立緊密的網絡以利互助交流。由於外在競爭者陸續的增加，使得社區型非營利組織必須具備更高的動員性，而為了募集更多的人力和資源，在申請和執行政府補助計畫的方面，也必須保持積極的態度。政府和社區型非營利組織要建構成功的夥伴關係，不僅與政府的政策規劃和執行有關，也與社區型非營利組織本身的特性和運作方式息息相關，故兩者間的協力關係呈現多樣化的面貌。 本研究以基隆市五個執行多元就業開發方案社會型計畫，但發展背景與執行成效有差異的社區發展協會為主要研究對象，探討這五個社區發展協會所發揮之功能與面臨的困境，以及參與多元就業開發方案中與政府的協力關係。 研究發現：（一）社區發展協會功能受限以及面對諸多問題；（二）社區發展協會參與多元就業開發方案帶來正面能量；（三） 社區發展協會參與多元就業開發方案與政府形成合作的模式；（四） 社區發展協會與政府所達成的協力互動關係因組織特質不同而有差異。 研究建議：（一）社區型非營利組織方面：社區發展協會應爭取多方資源，規劃學習型組織以及善用組織行銷（二）公私協力關係方面：社區發展協會應保持自主原則、社區發展協會領導人態度需正面積極、政府部門應以公平的態度對待每個單位、建立平等互惠的協力關係。（三）政策方面：透過社區附權來引導社區組織激發出更多想法與特色，並化為社區實際的能力。 / Over the past few decades, the consciousness of community has surged, the non-profit organizations also have built close network to enhance interaction in the community. Since the numbers of outside competitors have increased, the community non-profit organizations must have higher mobility. To gather more labor and resource, they must stay positive to apply for and execute the government grant programs. To establish a successful partnership between the government and the community non-profit organization, it is about not only the government’s policy and execution, but also the features of the community non-profit organization itself, and its operation way. Therefore, the cooperation of the two has appeared to be diverse. This study takes 5 community development associations which with same execution of multi-employment development social type plan, but different in developing background and executive efficiency as research subjects. Discuss the functions of the 5 communities and difficulties they have encountered, and the cooperation from government in the participation of multi-employment development plan. The research shows that: 1. The function of community development association is limited and also there are many problems they have encountered. 2. The community development association would bring positive energy by participating in multi-employment development plan. 3. The cooperation model between the government and community development associations that participate in multi-employment development plan. 4. There will be differences in the cooperative interaction due to the different organization features of the community development associations and the government. There are four suggestions: 1. For the community non-profit organization: The community development associations should strive for different resources, planning the learning organization and use the organization marketing well. 2. Public and private cooperation: The community development associations shall keep the principle of autonomy, the attitude of leader of the community development association has to be positive and aggressive, and the government shall treat every unit fair and establish the equality and mutual benefit of the cooperation. 3. Policy: By community empowerment lead and inspire the community organization with more thoughts and features, making it the practical power of the community.

本研究以非營利組織策略合作為主題，以策略性思維，嘗試探索較能解釋非營利組織策略合作型式選擇決策之合作內涵特性，且以此發現為基礎，從較具解釋效果之合作內涵特性分析，進一步針對非營利組織策略合作之價值共創與關係管理機制，探索較具策略管理意涵之機制變數，以建構本研究所欲探討之非營利組織策略合作型式選擇模式，以及價值共創與關係管理機制之概念模式，並提出規範性之命題。 　　為此，本研究選擇了具有近百年歷史且經營模式獨特之台灣農會（會員導向之擬公法人商業－互益型非營利組織）作為研究對象，結合非營利組織與營利組織之相關理論及文獻，針對實務現象進行分析。由於所欲探討主題屬特定現象之初期探討，本文採質性多重個案研究設計，針對由三家（含）以上農會所參與組成之聯盟機構蒐集資料，並以聯盟機構或策略合作網絡之主導機構為主體之組織間合作關係為分析單位，進行資料蒐集及探索性研究。 　　首先，歸納文獻與實務現象觀察結果，本研究依非營利組織策略合作「是否共組獨立機構」及「是否採非營利性」兩項選擇決策，將聯盟機構歸納分類成四種策略合作型式：非營利性合營機構、營利性合資機構、非營利性聯盟及營利性聯盟，此項分類方式也作為本研究後續進行個案分析之基礎。 　　由於不同策略合作型式傾向採取不同之組織原理與思考邏輯，本研究認為非營利組織(農會)進行策略合作，若要持續共同創造所欲追求之價值並妥善管理組織間關係，應策略性地選擇較能發揮效能之合作型式，再據以設計其價值共創與關係管理機制。因此，本研究之個案分析分成兩個階段進行，第一階段個案研究主要嘗試從實務個案資料分析歸納較能解釋不同策略合作型式之合作內涵特性變數；第二階段個案研究主要聚焦探討「非營利性聯盟」及「非營利性合營機構」兩種非營利性質之合作型式，並以第一階段有關合作內涵特性變數之發現為基礎，進一步探索兩種合作型式之價值共創與關係管理機制變數。 　　本研究第一階段個案分析歸納發現，如果合作內涵涉及高度業務可切割性及高度關係專用資產投入必要性時，較宜採取共組獨立機構之合作型式；反之，如果合作內涵涉及低度業務可切割性或低度關係專用資產投入必要性時，較宜採取不共組獨立機構之合作型式。另外，如果合作內涵涉及高度投入共同性、低度投入可衡量性、高度產出共同性或低度產出可衡量性時，較宜採取非營利性之合作型式；然而，如果合作內涵涉及低度投入共同性、高度投入可衡量性、低度產出共同性或高度產出可衡量性時，較宜採取營利性之合作型式。 　　至於第二階段有關價值共創機制之個案分析發現，如果合作內涵涉及低度業務可切割性時，非營利性聯盟可以採取幾項價值共創機制：合作夥伴專業分工、合作夥伴選擇、任務小組負責人選派制度、合作夥伴創新能力、外部資源有效分配方式，以及外部專家專業諮詢；相對地，合作內涵涉及高度業務可切割性時，非營利性合營機構可以透過專業團隊經營、董(理)監事選聘制度、領導人甄選制度、創新經營模式、組織設計決策管理與控制分離政策，以及設立外部獨立董(理)監事等機制來營造彼此價值共創之氛圍。 　　如果合作內涵涉及低度關係專用資產投入必要性時，要有效利用合作夥伴既有資源及外部取得資源以共同營造合作網絡之綜效價值，非營利性聯盟可以採取幾項價值共創機制：任務小組負責人選派制度、資源有效利用方式、合作夥伴之資源與技術有效整合，以及合作夥伴網絡關係運用；相對地，合作內涵涉及高度關係專用資產投入必要性時，非營利性合營機構可以採取董(理)監事選聘制度、具體資源運用計畫、合營機構領導人組專業團隊之權力，以及有效專業服務平台等價值共創機制。 　　針對關係管理機制之探討，經個案分析發現，如果合作內涵涉及高度投入共同性時，兩種非營利性質之策略合作型式可以透過可接受之合作規範、建立共同標準、資訊對等溝通，以及能力不足補救措施來提升合作夥伴配合共同投入意願。合作內涵涉及低度投入可衡量性時，可以賦予投入較多之合作機構主導資源利用方向之決策權以維持其投入意願；涉及高度產出共同性時，可以透過共同品質控管、不符標準產出配套處理措施及外部誘因來提升合作夥伴配合共同產出要求之意願；至於涉及低度產出可衡量性時，可以透過目標達成度評核措施、外部專家專業認定及可接受之利益分配方式來協調合作夥伴關係。 　　過去文獻對非營利組織之合作關係，較少以策略性思維進行探討，本研究之發現可延伸應用並補強現有合作相關理論與文獻對非營利組織間合作有關實務現象之解釋，對未來有關非營利組織合作關係之研究，也提供另一個思考方向；加上組織間策略合作也是當前政府輔導農民團體因應台灣加入WTO後之政策加強重點，本研究配合組織思索轉型所需，實務上期能提供農會研擬組織間合作策略及政府推動農民團體輔導政策之參考。 / Strategic cooperation is taken as an alternative resort for solving problems facing non-profit organizations (NPO) which suffer a bottleneck in operations resulting from mounting resource scarcity and external threats. It is especially deemed so for farmers’ associations in Taiwan, which were closely associated with the development of agriculture on the island in the past century and have been seriously affected after Taiwan entered the World Trade Organizations（WTO）in 2002. Given this understanding, we conduct a two-phase study to observe the phenomena by studying farmers’ associations in Taiwan. Research 1 attempts to explore the cooperation characteristics which can most explain the decision on strategic cooperation types chosen by at least 3 farmers’ associations in each network. Research 2, based on the findings of Research 1, attempts to explore the value-co-creating and relation-maintaining mechanisms for such relations. As part of the methodology, we apply an exploratory multiple-case-study design and refer to NPO and PO (for-profit organization) literature for analytical induction. Prior to the case study, we first categorize the NPO strategic cooperation relations into four types: Non-profit joint operations, for-profit joint ventures, non-profit alliances and for-profit alliances. This categorization made in accordance with literature review and observed phenomena serves as a basis for our further research. In Research 1, we examine 5 theoretically sampled cases and find out 2 characteristics variables which can most explain the decision on whether to organize an independent institution, and 4 variables which can most explain the decision on whether to keep the cooperation for non-profit purpose or change it into for-profit relations. According to our findings, if cooperation involves high business separability and high necessity for relation-specific asset input, we suggest a choice for organizing another new independent institution (i.e. non-profit joint operations or for-profit joint ventures). If cooperation involves low business separability and low necessity for relation-specific asset input, we suggest a choice for not organizing an independent institution (i.e. non-profit alliances or for-profit alliances). In terms of the “non-profit or for-profit” decision, if cooperation involves high input commonality, low input measurability, high output commonality and low output measurability, we suggest a non-profit choice (i.e. non-profit joint operations or non-profit alliances). If cooperation involves low input commonality, high input measurability, low output commonality and high output measurability, we suggest a for-profit choice (i.e. for-profit joint ventures or for-profit alliances). For the second research, we focus our study on the two non-profit cooperation types and examine 8 theoretically sampled cases including 5 non-profit alliances and 3 non-profit joint operations. We explore the value-co-creating mechanisms by analyzing case data from the two characteristics variables which can most explain the “organizing an independent institution or not” decision in consideration that the two studied types take different cooperation forms and may apply different mechanisms for co-creating synergetic value in the network. Meanwhile, we explore the relation-maintaining mechanisms from the four characteristics variables which can most explain the “non-profit or for-profit” decision because the two studied types is of non-profit nature and involve high input commonality, low input measurability, high output commonality and low output measurability. It is of strategic significance to heighten partners’ will for continued cooperation in such non-profit relations. Our findings of the value co-creating mechanisms suggest 6 mechanism variables for the non-profit alliances and non-profit joint operations, respectively, depending on their levels of business separability. Analysis from the characteristics of necessity for relation-specific asset input, in similar manner, suggests 4 variables for the two studied types, respectively. In the exploration of relation-maintaining mechanisms, results suggest 4 mechanism variables for the non-profit types if cooperation involves high input commonality, 1 variable for relations involving low input measurability, 3 variables for relations involving high output commonality, and 3 variables for relations involving low output measurability. Although there may be many mechanisms which can help partners to co-create value and maintain relations in their cooperation, this research attempts to explore only the variables which can be of more strategic significance for the two focus types. Following our findings in Research 1 and 2, we provide normative propositions and build a decision-making model for the choice of strategic cooperation types and another integrative conceptual model of the value-co-creating and relation-maintaining mechanisms for non-profit alliances and joint operations. Farmers’ associations, which boast of a history of nearly 100 years in Taiwan, are unique in their business models as compared to other non-profit organizations. On top of that, NPO inter-organizational cooperation relations are seldom examined from strategic perspective. Theoretically speaking, findings of this dissertation can further extend and supplement the explanation and the application of present theories and literature to the phenomena in this regard. Implications and recommendations for managerial practices of inter-organizational cooperation among farmers’ associations are also discussed.