目前對於女性董事與財務績效的研究，以國外的文獻居多，台灣的研究僅有3篇，皆是以複迴歸的方式來進行研究分析，僅有一篇是針對金融業進行研究。未來全球經濟的發展，將隨著女性職場上參與程度和社經能力的提升而有所改變。而銀行業對經濟發展有密不可分的關係，故本研究以臺灣21間上市銀行2006年至2011年間的追蹤資料（即126筆樣本觀察值）來進行實證研究。採資料包絡分析法評估績效後，再以Tobit迴歸模型探討女性董監事的比例對台灣上市銀行經營績效的影響，並加入可能影響銀行經營績效的因素作為解釋變數，包括：資本適足率、逾放比率、銀行規模、政府持股比率、銀行是否加入金控、以及時間變數等因素。實證結果發現，女性董事的比例對於銀行的經營績效在統計上有負向的影響，而女性監察人的比例則沒有顯著的影響。建議末來可繼續研究女性董監事與其它產業的績效關係，以增加女性董監事與台灣產業間之關聯性的研究。 / At present, the studies of female directors and financial performances are mostly in foreign documents, and there are only three studies from Taiwan which are based on multiple regression analysis approach of research; only one of those studies focus on financial industry. The global economic development in the future will be changed along with the level of female participation in the workplace and the enhancement of their socio-economic capabilities. Moreover, banking has a close and tight relationship with economic developments. Therefore, this study was based on the traceable data of 21 listed banks in Taiwan from 2006 to 2011 (i.e., 126 sample observations) to proceed the empirical research. After adopting data envelopment analysis to evaluate the performances, it used tobit censored regression model to discuss the influence of the operational performance of listed banks in Taiwan along with the proportion of female directors and supervisors. It also added the possible factors that may affect the banks’ performance as explanatory variables including Capital Adequacy ratio, Non-Performing Loans ratio, size of banks, Public Shareholding ratio, joining in financial holding, time variables and other factors. The result of the study showed that statistically there is a negative effect to the operational performance of the banks along with the proportion of female directors; however, there is no significant impact affected by the proportion of female supervisors. In the future it suggested that the study can be continued researching about the influence of the operational performances in other industries by the proportion of female directors and supervisors in order to increase the research of the correlation between female directors/supervisors and industry performance in Taiwan.

本研究以2000年至2004年台灣上市櫃的623家電子業為研究對象，探討員工分紅制度對企業經營績效的影響。本研究採用兩階段法，第一階段，採用DEA併用單變量統計之變異數分析法(ANOVA)及無母數分析法(Wilcoxon兩樣本檢定；K-W多樣本檢定)，來驗證電子業實行員工分紅對企業經營績效的影響。第二階段，DEA併用Tobit迴歸模型，比較第一階段單變量統計檢定的研究結果。研究結果發現： (1)電子產業內有發放員工分紅者的企業經營績效顯著較低，同時電子業發放前一年度員工分紅者對當年度的經營績效為負向顯著相關。 (2)電子產業內發放員工現金紅利對企業經營績效的影響顯著高於股票紅利者，同時電子業發放前一年度員工股票紅利者對當年度的企業經營績效為負向顯著相關。 (3)電子產業內員工分紅佔公司市值比例高者對企業經營績效的影響劣於員工分紅佔公司市值比例低者，且在增加其他控制變數後，電子業發放前一年度員工分紅佔公司市值比例高者對當年度的企業經營績效為負向顯著相關。 (4)電子產業內員工分紅佔薪資比例高者對企業經營績效的影響優於員工分紅佔薪資比例低者，且在增加其他控制變數後，電子業發放前一年度員工分紅佔薪資比例高者對當年度的企業經營績效為正向顯著相關。

產業發展不僅帶來經濟效益，亦會對環境造成衝擊，是以「永續發展」成為現代產業界的發展方向，而生態產業園區即為實踐永續發展的有效途徑。在永續發展的潮流之下，世界企業永續發展委員會提出一種用來衡量經濟價值及環境影響之間關係的工具--「生態效率」，從此如何評估生態產業園區的生態效率成為近年研究的重點之一。而隨著台灣推行生態產業園區之相關政策已逾十年，產業園區之永續性亦備受關注。 然根據文獻回顧，生態效率應結合其他工具使其更有效地衡量永續性。故本研究分為兩個階段，在第一階段中，本研究建立一個以資源消耗與環境衝擊為投入項，經濟發展為產出項的DEA模型來評估台灣60個產業園區之生態效率。第二階段則為探討產業園區與城鄉環境之關聯提出五個假說，更進一步萃取出重要代表因素與園區生態效率值進行Tobit迴歸分析。 研究結果顯示，僅有15個產業園區相對具有生態效率，大部分的產業園區需要降低用電量投入來提升生態效率。本研究另提供投入項目的調整建議，以供政府未來決策之參考。此外，在第二階段分析中，發現高度城鄉支援的產業園區具有較高的生態效率，是以產業園區及地方政府應共同致力於城鄉環境的永續發展。最後，Tobit迴歸分析結果表示我國產業園區可透過創新計畫、外資引入及能資源整合來提升生態效率。 / The industrial development not only brings economic benefits, but also consumes a lot of resources and produce environmental impacts. It is the reason that the concept of “Sustainable development” has become the main idea that the industry try to observe. And the development of eco-industrial parks(EIPs) is the effective way to achieve the sustainable development. Under the mainstream, the World Business Councils on Sustainable Development (WBCSD) proposed “Eco-efficiency” which is a tool for quantifying the relationship between economic value creation and environmental impacts. Therefore, how to evaluate the Eco-efficiency of EIPs has become one of the most important topic in the research recently. In Taiwan, the policy of the eco-industrial park has implemented for more than 10 years. Likewise, the sustainability of industrial parks is worthy of our concern. However, according to the literature review, it must be coupled with other tools to make eco-efficiency become a useful tool for sustainable development. Therefore, this research divided into two stages. At the first stage, this research constructs the DEA model of output for economical benefit and input for combining resource and environment to evaluate 60 industrial park’s eco-efficiency in Taiwan. At the second stage, in order to realize the relation between the eco-efficiency of industrial park and the environment of town and country, this research raises five hypotheses. Furthermore, this research extracts important representative factors through the Principal Component Analysis(PCA), and the eco-efficiency value of industrial parks for Tobit regression analysis. According to the research results, only 15 industrial parks are efficiency. Most of parks have to reduce electricity in order to improve the eco-efficiency. And this research also provides quantitative suggestions on input items, which could be the information for decision-making in the future. Otherwise, at the second stage, it has been discovered the industrial parks under the high support of town-and-country have better eco-efficiency. Thus, environmental sustainability must be the common goal of industrial parks and local governments. Finally, according to the results from Tobit regression analysis, the result showed that it is possible to improve eco-efficiency by innovative program, foreign capital and energy resource integration.

中國自改革開放以來，財政體系歷經了幾次重大的變革，其中財政分權為一個重要的階段，並且也被認為是促進中國經濟快速發展的關鍵因素之一。但中央將權力下放給地方，是否對地方政府效率造成正面的效益，許多文獻對此議題有著兩面的看法。因此，本文的研究目的主要探討中國財政分權對地方政府效率的影響。 首先，本研究採用DEA衡量中國31個省市的地方政府效率，並以財政收入的自主性衡量財政分權程度。接著，利用中國的省級追蹤資料（panel data），以及Tobit迴歸模型來進行實證分析。其實證結果指出，財政地方分權和地方政府效率之間存在非線性的關係，意即存在一個財政分權的臨界值。而其他解釋變數方面，各省市人口密度和人均實質GDP對地方政府效率為顯著且正面的影響。此外，時間趨勢變數對地方政府效率存在著顯著且負向的效果。 / The purpose of this study is to investigate the effect of fiscal decentralization on the efficiency of local governments in China. Fisrst, this study uses the data envelopment analysis to weigh the efficiency of local governments in China, and takes revenue-autonomy to the variable of finance decentralization. Then, by using the panel data in 31 regions during the period of 1996-2008, this study adopts the Tobit model to analyze whether or not the fiscal decentralization provides a non-linear effect on the local government’s efficiency. The empirical result explain why past papers have inconstant conclusions to this problem and provides some important policy implications.

本研究以教育部「發展國際一流大學及頂尖研究中心計畫」為例，以全國164所大學院校為研究對象，採用其95學年度至97學年度中之資料，利用兩階段分析方法，第一階段利用資料包絡分析法，估計各大學院校在固定規模報酬、變動規模報酬與規模效率下之效率值；第二階段則採用Tobit迴歸模型，探討教育部提供之補助款與多項解釋變數對各大學院校辦學績效的影響如何。 研究結果顯示，就效率值方面來看，95年度之效率值相對最高，且有逐年遞減的情況，至97年度達最低值；另外，有獲得教育部「發展國際一流大學及頂尖研究中心計畫」之補助款的大學院校，其效率值相對於未獲得補助款之大學院校效率值高，表示計畫實施3年以來有一定的成果。 第二階段Tobit迴歸分析方面，顯示「發展國際一流大學及頂尖研究中心計畫」中有關國際一流大學部份之補助款對大學院校之辦學績效有正向的影響，補助款越多，可提升大學院校之辦學績效；然而，頂尖研究中心之補助款與大學院校辦學績效之間卻呈現負向關係，表示教育部此項補助款越多，將會降低大學院校辦學績效，或許政府應思考此項補助計畫之必要性，以避免造成不必要之浪費。

中國大陸在近幾十年來的經濟成長舉世矚目，卻也造成了中國大陸東西部發展不平均的隱憂。有鑑於此，江澤民在1999 年的「中央扶貧開發會議」上首次提出了「西部大開發」戰略概念，期能縮小區域發展不均衡的差距。西部大開發預計進行50 年分三個階段進行，截至2010 年已經完成了第一階段。在這十年間，整個西部地區有著巨大的改變。 　　因此，本文的研究目的在於，利用大陸西部12 個省、市、地區自2000 至2010年的追蹤資料，再運用Tobit實証模型進行實證分析。其實證結果顯示，財政地方分權程度、人口密度、地區生產總值、地方政府規模以及地區開放程度等因素，對地方政府效率值之影響為正向；而財政地方分權程度之平方項與地方政府規模之平方項，則對地方政府效率具有負向影響，即財政地方分權與地方政府規模對於地方政府效率之影響可能呈現非單調性。 / The economic growth of China has increased rapidly in recent several decades, but thisgrowth has resulted in the imbalance between the eastern and western region. According tothis situation, Zemin Jiang first proposed the “Grand Western Development Program” in the“central poverty alleviation and development conference” in 1999, hoping to reduce the imbalance in the regional development gap. After carrying out the Grand Western Development Program, the growth ranges of GDP per capita in some of regions have risen quickly. Therefore, the research purpose of this literature is to analyze the empirical estimation of the Tobit model with the panel data which include 12 provinces, cities, and regions in China western area from 2000 to 2010. The empirical results show that the degree of fiscal decentralization, the density of population, gross regional product, the scale of local government, and the degree of openness all have positive influences on the efficiency of local governments. However, the quadratic terms of the degree of fiscal decentralization and the scale of local government have negative influences on the efficiency of local governments. That is to say, the degree of fiscal decentralization and the scale of local government probably have non-monotonic effects on the efficiency of local governments.