臺灣博碩士論文加值系統

現今社會，擁有高等學歷的人比比皆是，而學歷較低的人豈無立足之地?此問題引人深思，在人力資源上高學歷人才是否真的優於低學歷人才是主要探討的課題。而本文以會計師事務所為例，主要探討會計師事務所高、低學歷專業助理之生產力是否具有差異性，並利用translog收益函數予以衡量。結果顯示，高學歷的專業助理平均生產力均顯著高於低學歷的專業助理，但每況愈下，到最後甚至不及低學歷，可見高學歷在現今已不復從前的重要性。

Now, high educational background people are full of the streets, bur do the low educational background people be out of work? This issue raises our concern. On human resource theory ,whether high educational background people really surpasses the low educational ones is the main study .In this text, taking public accounting firm employees for example, to study whether there are differences in productivity between high educational background people and the low ones ,and using of the function of the translog income to measure productivity.
The empirical result shows that the average productivity of high educational background professional assistants is all notable higher than low educational background ones, but the condition is getting worse every year, till the latest year ,the average productivity of high educational background professional assistants even can not compare with low educational background ones, it is thus clear that high educational background at present is not essential.

目錄
摘要…………………………………………………………………………I
目錄………………………………………………………………………III
第一章 緒論………………………………………………………………1
第一節 研究動機與背景…………………………………………………1
第二節 研究問題與目的…………………………………………………3
第三節 研究流程…………………………………………………………6
第四節 論文架構…………………………………………………………7
第二章 文獻探討…………………………………………………………8
第一節 會計師事務所簡介………………………………………………8
一、會計師事務所………………………………………………………8
二、會計師………………………………………………………………9
第二節 會計師事務所相關研究探討…………………………………13
第三節 員工學歷………………………………………………………15
第四節 生產力…………………………………………………………16
第五節 本研究變項之相關探討………………………………………21
一、高等教育的影響……………………………………………………21
二、人力資源……………………………………………………………22
第三章 研究方法………………………………………………………26
第一節 主要假說………………………………………………………26
第二節 資料說明………………………………………………………27
第三節 模式設定與變數定義…………………………………………28
第四章 實證結果…………………………………………………………32
第一節 敘述統計量……………………………………………………32
第二節 高、低學歷專業助理生產力之估計……………………………33
第五章 結論與建議……………………………………………………44
第一節 結論………………………………………………………………44
第二節 建議………………………………………………………………45
參考文獻…………………………………………………………………46
一、中文部份……………………………………………………………46
二、英文部分……………………………………………………………49

表目錄
表3.1 樣本選擇情況……………………………………………………27
表4.1 敘述統計量……………………………………………………35
表4.2 translog收益函數之估計結果─單一方程式…………………36
表4.3 translog收益函數之估計結果─OLS聯合估計………………37
表4.4 translog收益函數之估計結果─ITSUR聯合估計……………38
表4.5高、低學歷生產力估計與差異之比較─單一方程式………39
表4.6高、低學歷生產力估計與差異之比較─OLS聯合估計………40
表4.7高、低學歷生產力估計與差異之比較─ITSUR聯合估計……41

圖目錄
圖1.1歷年學校總數圖…………………………………………………2
圖1.2 會計師事務所歷年平均學歷成長圖……………………………4
圖1.3 研究流程圖………………………………………………………6
圖4.1 單一估計方程式下歷年平均學歷生產力圖…………………42
圖4.2 OLS聯合估計方程式下歷年平均學歷生產力圖……………42
圖4.3 ITSUR聯合估計方程式下歷年平均學歷生產力圖…………43

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12.陳玲瓏，(民86)，產業集中程度與會計師事務所產業專長對事務所優勢地位之影響，東吳大學會計學研究所碩士論文。
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14.黃朝楠(民97)。過量教育對教學生產力之研究－以臺北地區國民中學教師為例，國立台灣師範大學公民教育與活動領導學系教學碩士論文。
15.張純華(民98)。高績效工作系統、人力資源技能、人力資源行為與組織績效關聯性之研究－以經營策略為干擾效果，國防大學管理學院運籌管理學系碩士班，碩士論文。
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17.楊忠城，蔡宗益(民96)。取消酬金下限與人力資本：台灣審計市場實證分析，公平交易季刊，第十六卷第三期，107-128。
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