本文的研究重點主要是針對金融面，即在尋找一套較可靠的數據將兩岸區域性國際收支表編成季資料的形式，在此資料編成後，將進一步分析台商投資大陸，資金流失對於匯率的影響效果。 　　本論文以林鐘雄先生等人(1993)與葉玟琪(1993)之研究方法，應用其對台商到大陸投資之直接投資金額與短期資金流動項的估計方法，利用香港政府公布的統計資料編出季資料之兩岸區域性國際收支表之資本帳項目。至於經常帳中的商品貿易項、旅行支出項與移轉性支付項，除了兩岸的商品貿易項可由香港政府海關統計中的轉出口貿易項中得出外，其他項目仍然必須引用上述兩篇文獻中的估計方法，得出季資料之經常帳數額。利用以上數據編成季資料之兩岸區域性國際收支表。 　　由於兩岸商品貿易必須經過海關的程序，央行可充分掌握並反映於政府公佈的商品貿易項之中。而旅行支出、其他勞務、移轉性支付等，可透過結匯的程序，同時反應於國際收支表上，但是數額龐大之投資資金的流向，則是政府無法充分掌握的部分，此資金的外流造成台幣大量流失，因此必須推估出政府低估的金額。以此低估部份對本國貨幣供給作調整，以探討其對於匯率的影響效果。 　　由兩岸區域性國際收支表，得出1983年第1季至1993年第4季為止，台商在大陸的累積投資為198.19億美元，比較投審會公佈的數據36.04億美元，得出政府低估之台商至大陸投資的金額為162.15億美元，因為此投資資金的流失將導致準備貨幣減少756.44億台幣，使台幣產生的貶值效果。並由各季台商對大陸的投資金額，預估未來兩年台商將對大陸投資117.82億美元，且此資金的流失也將使得台幣貶值。

Abstract Presently, IC is an important and absolutely necessary product that the thriving electronic industry is relying on in order to continue its development, therefore, it goes without saying that it is very important. In addition, the intellectual property right possessed by the IC itself is related to the development and progress of the industry technology. Therefore, in the early period, many countries and international organizations already enacted law to protect the intellectual property right of IC. In addition, the legislature protection on the intellectual property right of the integrated circuit was originated from the ¡uProtection of Semiconductor Chip Products¡vof United States. Thereafter, through the provision of the mutual benefit terms and its strong trading strength, United States influenced various countries like Japan, Taiwan and Mainland China to enact laws consecutively for the purpose of protection. Furthermore, between international countries, due to the importance of IC and the strength of United States, there were related treaties to protect the intellectual property right of IC. Amongst these the most important treaty was the ¡uAgreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS)¡vestablished by the World Trade Organization (WTO). It replaced the ¡uthe Treaty on Intellectual Property in respect of Integrated Circuits (IPIC)¡v stipulated by the World Intellectual Property Organization (WIPO) and became the only international treaty with protection provision on the intellectual property right of IC. Up to this stage, the legal protection on the intellectual property right of IC has already become an international trend. Moreover, due to the long-time shut-off condition in Mainland China, only after it was re-opened again, its economy started to develop. With its own vast market and the advantage of low production cost, added with the full effort of encouragement on the development of IC industry by the Mainland China authority that stipulated many relative favorable policies, many international IC enterprises were attracted to invest in Mainland China. Of course, without exception, IC enterprise of Taiwan also went to set up factories in Mainland China. However, as Mainland China was at a shut-off condition for a long time, therefore related laws and regulations were not complete. Thereafter due to the practical pressure of international countries, Mainland China further established the ¡uIC Layout Drawing Design Protection Regulation¡v. However, as the development of the intellectual property right law was comparatively late, it resulted in failure in the performance of law execution. Therefore, it was extremely easy for the IC enterprises that went to invest in Mainland China to encounter infringement of intellectual property right and of course this also included enterprise of Taiwan, the trend of legal protection on the IC intellectual property right between United States and international countries is utilized to examine the protection structure of the intellectual property right of IC of Mainland China. The purpose is to understand when the international IC enterprise is developing in Mainland China, how it can utilize related legal protection structure to establish a set of its own intellectual property right protection system. Furthermore, suggestion on appropriate protection on the intellectual property right is presented to our IC enterprise in Mainland China so that the intellectual property right of our IC enterprise in Mainland China can obtain sufficient protection.

社會主義市場經濟的推行對中國大陸產生極大的影響，社會上下海經商的風氣日盛，這股浪潮也影響到圖書館。由於圖書館是一種純消費性的文化事業，所有的經費都來自國家的撥款，但卻因經費的短缺，造成圖書館事業發展的阻礙。在市場經濟推行之後，圖書館也希望試圖藉此潮流獲得經費，改善圖書館缺錢又缺人的窘境。大陸圖書館提出經營創收，作為因應之道，其中包括對讀者收費的「圖書館有償服務」否與圖書館業務無關的商業活動。在有關圖書館業務的收費為面，包括了收費借閱、文獻檢索服務、諮詢服務、編譯服務、資訊調查服務等；至於圖書館所經營的商業活動則是五花八門，只有圖書館有辦法，即使不合法，為了經費卻仍然從事。這樣的收費服務，對圖書館產生極大的影響。圖書館原本的職能是作為社會的文化保存、社會教育、提供休閒娛樂等，但目前大陸圖書館所施行的經營創收，卻影響了圖書館事業未來整體的發展。施行創收對圖書館經營形式與服務概念都將產生衝擊，有不同的聲音主張將圖書館辦成成經濟實體；也有主張圖書館辦成半商半文的「一館兩制」；也有堅決反對圖書館沾染任何的商業色彩的。也由於經營形式產生變化，讀者轉變成「消費者」，因此「讀者至上」、「服務至上」的觀念進入圖書館，這帶給圖書館對技術服務方式和讀者服務的方面不同的思考方向。但經營創收是不是真的就解決了圖書館的問題？事實上卻也是因館而異。但就整體的統計數字看來，館員依然在流失，有的圖書館依然喊窮。圖書館是屬於非營利的事業單位，本來就應由國家全力的支持，圖書館經費不足，應該要從整個圖書館事業的體制重新檢討，而非讓圖書館自生財路。但在大陸全面經商的熱潮下，圖書館商業化卻已是不爭的事實，這是值得大陸注意與我們借鏡的。