Economic and political environment are rapidly changing and increasingly becoming fierce international competition in recent years. So companies must change their organizational structure to adapt to the competitive environment and the pursuit of high-profit governance policies. Study has shown that financial neighboring services (which is also called leasing industry) layoffs by organizational changes are rising from the uncertainty and psychological contract breach and damage. There for high-performance doctrine of internal staff and high turnover attitude show Leasing Services-oriented by leaps and bounds that impact competitive development, especially in the service competitiveness of Mainland China leasing industry¡C According to different personal attributes that explore the differences of employees in all aspects of this study. The Financial service workers that where interview for this research over the years, leasing and verify the research aspects of banking sector progress of human relationship. In conclusion with this research I try to understand how people work. We are divided to how each of us work and how long we stay to get the job done¡C

台灣自1970年代開始，租賃發展以融物方式為中小企業提供融資服務已有三十多年，由於台灣經濟發展以為數眾多的中小企業為主，因此租賃業者對於台灣的經濟發展，有著相當重要的貢獻。 2005年初，大陸的商務部發佈《外商投資租賃業管理辦法》，該辦法也按照入世(加入WTO)承諾，明確允許設立外商獨資融資租賃公司，使得台灣租賃業者與外國投資者以獨資的方式積極地進入中國租賃市場。 雖然台灣租賃業者過去在台灣已累積多年的核心能力與實務經驗，但若要進入中國租賃市場，將會面對不同於台灣的經營環境，其經營策略與資訊應用系統都需要加以調適。 本研究將先說明租賃的定義及各種租賃交易類型，然後介紹租賃產業從美國開展以來的沿革，及兩岸租賃產業的發展現況，並對兩岸租賃經營環境加以分析比較，包含法律、監管、稅收、會計與業務操作實務等構面，最後再介紹個案公司的沿革、現況與應用系統環境，並探討個案公司在大陸的經營策略、資訊發展策略、應用系統調適與兩岸應用系統整合。 / Since the 1970s in Taiwan, the development of leasing equipment to provide financial services to SMEs has been more than 30 years. Due to the economic development of Taiwan to a large number of SMEs, the leasing industry had a very important contribution for the economic development of Taiwan. In early 2005, the Ministry of Commerce of the People’s Republic of China issued "Measures for Administration of Foreign Investment in the Leasing Industry", according to WTO commitments, it explicitly allowed the establishment of foreign-owned financial leasing company, resulting the leasing industry of Taiwan and foreign investors actively entered the market of China in wholly-owned way. Although leasing industry of Taiwan has accumulated practical experience and core competencies for many years, they must change their business strategies and IT applications when facing the leasing market of China, which is a very different environment from Taiwan’s. This study will first explain the definition of leasing and various types of leasing transactions, then introduce the evolution of leasing industry in U.S. and present situation of cross-strait leasing industry. Second, this study will compare the business environment in Taiwan with in China’s, including the dimensions of law, supervision, tax, accounting and operational practices. Finally this study will introduce a case of a company, and discuss how they make a change for their business strategies, IT strategies, applications and cross-strait system integration.

The Explorative Research About the Employment System and HR Practice of Employee Dispatching Industry in Taiwan ¡XUse The Related Industries in America as a basic of comparison Abstract How to effectively enhance the competitive competency is the most important goal for companies to accomplish in recent years. Traditional human resources management models have failed to work effectively because of the heightened competition. HR systems have experienced radical changes. In the more and more complex environment, the way to conquer the challenges of human resources management is the key point in making up companies¡¦ competency. To avoid the increasing cost of employment getting heavy, the companies tend to adopt a flexible HRM system to reduce the cost. This tendency gives rise to contingent work force. It also raises the interest of this study to discuss the newly controversial issue of the employee dispatching in Taiwan. However, the scholars always mentioned the related U.S. industries of the U.S. when discussing the local dispatching industry. This study will compare the similarities and dissimilarities between the related industries and the local dispatching industry. We wish to provide suggestions to the developing dispatching industry. Case study will be adopted in this research. We try to sketch the outline of the local dispatching industry through this method and compare the similarities and dissimilarities between the three industries. From this research, we can conclude that: 1.The concept of the employee dispatching is still not prevailing. The complete employee dispatching system has not yet been established. However, all the business owners think that the dispatching industry will keep growing. The growth of dispatching industry would solely appear in the quantity of dispatching. The professional employee dispatching isn¡¦t ready yet. 2.In the discussion of causes, the reasons for the rise of the dispatching industry are not really the same as the related industries of U.S. However, The reasons of using dispatching highly dovetail with those of U.S. and the characteristics of the dispatched workers are similar to those of the related industries. 3.In the discussion of the HR practice, we find that the HR function of the dispatching process is still rough. Most jobs of dispatching are at the simple and basic level and lack of challenge. This is one of the reasons why dispatching industry suffers the high turnover rate. Keywords: employee dispatching, dispatched worker, temporary help service industry, employee leasing industry

non / Statistics in the 2008 World Leasing Yearbook showed that China’s leasing volume was only US$5.35 billion for the year 2006, lagging far behind that of other high-GDP countries. However, leasing in China did experience extraordinary high growth rates over the past few years and seems to have ample room for growth in the future. As we know, each industry has its own set of critical success factors (CSFs) and a match between these factors and a firm’s strengths may ensure the firm’s successful performance. Thus, the main purpose of this paper is to explore CSFs for leasing in China and explain the major influences behind these factors. This research is analyzed based on the PEST analysis framework and Porter’s five forces model. The CSFs identified in this study can provide guidelines to develop leasing in China as well as for those planning to enter China’s leasing market. Based on the findings, the business environment for leasing in China, though better than it has ever been, still leaves much to be desired. For leasing to further develop, the following CSFs must be handled with care: Public awareness and understanding; An enabling legal framework; Credit risk management capabilities; Diversified funding sources; Qualified and well-trained staff; A vibrant second-hand equipment market, and Information technology infrastructure and know-how. The identified CSFs also lead to several strong policy recommendations. Among these are the following: Embarking on campaigns promoting leasing; Passing the Financial Leasing Law as soon as possible; Removing tax disincentives to leasing; Establishing a national credit information center; Providing funding support and credit guarantee schemes in favor of SME leasing; and Strengthening information technology infrastructure. Without improvement of these critical elements, the outlook for China’s leasing sector may not be so promising after all.