臺灣博碩士論文加值系統

近年來，企業經營活動中有著長遠的壽命顯然已經是例外而非常規，這種情形已經引發人們與各個學者的密切注意，為什麼有些企業到最後會演變成衰微和失敗的結局，以企業來說永續經營似乎已經不太能出現了，我們可以從2006年中小企業白皮書中看出企業經營不超過10年的企業佔了57.8%，這樣的比率之高已經呈現出失敗對台灣的企業來說已經不是新鮮事。本研究是針對2001~2007中的下市公司，藉由初步的探索性研究對已下市的企業作深入的探討，找出其中的失敗因素。
研究藉由內容分析法歸納、分析出已下市企業的失敗因素，本研究中發現到「決策錯誤」、「控制系統欠佳」、「董事會失去功能」、「無法快速反應外在變化」、「財務操作不當」、「管理階層鬥爭」、「過度擴充」、「銀行採取信用緊縮」、「遭關係企業拖累」、「專業技能不足」、「主管與部屬溝通問題」、「企業領導人的人格偏差」，皆是為企業失敗的原因，並加以命題。最後，針對後續研究者提出相關建議，並對企業界提出相關的對策以及事先預防的警示。

Recently, the enterprise conducts in the activity have long life is already an unexpected case obviously. This situation has already caused Researchers’ attention seriously. Why the enterprises will turn into the decline and failure? The business continuity seems to be to have already cannot occur. From The SEM Whitepaper of 2006 of Ministry of economic affairs, we know the enterprise did not surpass 10 years to account for 57.8%. Such high ratio presented the failure of Taiwan's enterprise was not the new matter. This research is aimed at in 2001~2007 the De-listed Companies. This study is the exploratory research study deeply to De-listed Companies and find out to failure factors.
The research induces by the content analysis method, analyze failure factors of De-listed Companies. In the research, author had discovered the “wrong decision”, “loose control”, “the fail of board of directors”, “unable to control the external change”, “the unsuitable financial operation”, “the management team struggle”, “lack of the suitable plan strategic planning”, “excessively expansion”, “the critical credit evaluation”, “suffers from the relational enterprise”, “the lack of specialized skills”, “the bad communication between and the subordinate”. The results of the study would set up the propositions to be tested. Finally, in view of the following researcher proposed the suggestion, and put forward related solutions to prevent another failure.

中文摘要------------------------------------------------------------------------------------------i
英文摘要-----------------------------------------------------------------------------------------ii
誌謝----------------------------------------------------------------------------------------------iii
目錄----------------------------------------------------------------------------------------------iv
表目錄--------------------------------------------------------------------------------------------v
圖目錄-------------------------------------------------------------------------------------------vi
第一章 緒論----------------------------------------------------------------------------------------- 1
1.1 研究背景---------------------------------------------------------------------------------- 1
1.2 研究動機-----------------------------------------------------------------------------------3
1.3 研究目的-----------------------------------------------------------------------------------5
1.4 研究問題 ---------------------------------------------------------------------------------5
1.5 研究對象與範圍-------------------------------------------------------------------------6
1.5.1研究對象---------------------------------------------------------------------------6
1.5.2研究範圍---------------------------------------------------------------------------6
1.6 研究流程-----------------------------------------------------------------------------------7
1.7 研究限制-----------------------------------------------------------------------------------9
1.7.1樣本限制---------------------------------------------------------------------------9
1.7.2資料限制---------------------------------------------------------------------------9
第二章 文獻探討----------------------------------------------------------------------------------10
2.1失敗因素相關文獻----------------------------------------------------------------------10
2.1.1失敗的定義-----------------------------------------------------------------------10
2.1.2國內外學者研究失敗因素的相關論點------------------------------------13
2.1.3失敗因素的階段、類型相關文獻探討-------------------------------------24
2.2企業失敗指標文獻探討---------------------------------------------------------------27
2.2.1經營策略活動的類型----------------------------------------------------------27
2.2.2企業失敗指標之採用----------------------------------------------------------30
2.2.3非財務性一般性概論----------------------------------------------------------33
第三章 研究方法----------------------------------------------------------------------------------37
3.1研究觀念性架構-------------------------------------------------------------------------37
3.2研究設計----------------------------------------------------------------------------------38
3.3質性研究----------------------------------------------------------------------------------39
3.4內容分析法-------------------------------------------------------------------------------44
3.4.1內容分析定義-------------------------------------------------------------------45
3.4.2內容分析原則-------------------------------------------------------------------45
3.4.3內容分析步驟-------------------------------------------------------------------46
3.5資料分析方法----------------------------------------------------------------------------48
3.5.1個案選取--------------------------------------------------------------------------48
3.5.2分析類目--------------------------------------------------------------------------48
3.5.3資料的信度設計與檢定-------------------------------------------------------49
3.6三角測量法-------------------------------------------------------------------------------50
第四章 資料分析----------------------------------------------------------------------------------51
4.1選取資料----------------------------------------------------------------------------------51
4.2建構類目----------------------------------------------------------------------------------57
4.2.1參考資料--------------------------------------------------------------------------57
4.2.2類目選定--------------------------------------------------------------------------60
4.2.3資料編碼--------------------------------------------------------------------------61
4.2.4信度分析--------------------------------------------------------------------------62
4.3個案分析----------------------------------------------------------------------------------65
第五章 研究討論----------------------------------------------------------------------------------77
5.1研究發現----------------------------------------------------------------------------------77
5.2研究討論----------------------------------------------------------------------------------77
5.2.1企業領導人的人格、董事會、主管與部屬、管理階層------------------77
5.2.2企業無法快速反應外在變化、過度擴充、策略錯誤--------------------79
5.2.3控制系統--------------------------------------------------------------------------79
5.2.4關係企業拖累、銀行緊縮-----------------------------------------------------80
5.2.5專業技能、財務操作------------------------------------------------------------80
5.3建構命題----------------------------------------------------------------------------------81
第六章 結論與建議-------------------------------------------------------------------------------85
6.1研究結論----------------------------------------------------------------------------------85
6.2管理上的建議----------------------------------------------------------------------------86
6.3理論上的建議----------------------------------------------------------------------------87
6.4後續研究與建議-------------------------------------------------------------------------87
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