臺灣博碩士論文加值系統

眾所週知；世界兩大汽車工業體系就是日系與美系，台灣汽車產業體系幾乎是日系天下，所以台灣國內中心衛星體制內的一階OEM零組件(即俗稱的正廠零件)供應商也大部分與日本技術、資金或日本車廠有直接關係(以下稱日系供應商)，也因此有較大機會擠入跨國OEM供應體系。當然中心衛星體制內，某些一階OEM協力廠與日本無干係的(以下簡稱非日系供應商；或稱泛美歐系供應商)也有，因大部分都無法在國內深涉生根，因此就須仰賴零組件外銷來延續企業的營運，另有一些供應商就直接專事生產AM (售後服務；After Marketing；即俗稱的副廠零件)零件外銷美國。 鑒於此；本研究透過政府所屬公開資訊觀測站篩選出具有連續八年財務資料汽車零組件供應有24家，依上述原則區分成日系及非日系兩組各12家，以『代理理論』為基礎架構，探討影響風險趨避代理(risk averse agent)的不確定因素，設定『供應商的環境不確定性』、『供應商的風險趨避』、『供應商的道德風險』三大假說，並以OLS實證分析法比較兩組樣本的風險參數，來印證本研究的假說。 本研究實證結果： 壹、 台灣日系供應商的風險參數α值平均數遠大於非日系供應商，甚至與具年約350萬輛經濟規模的南韓的實證值（Yun, 1999）一樣大，顯示台灣雖只有年約45萬輛規模，日系供應商仍然充分享有來自買方的『風險貼水』。 貳、 在『代理理論』的理念之下，對於『環境不確定—成本波動(σ2)』、『風險趨避(λ)』、『道德風險(δ)』三大操作定義，本研究檢定結果：日系供應商的參數值均優於非日系供應商。平均利潤方面；日系OEM供應商較無波動較（標準差較小）但利潤低，反觀歐美系AM供應商平均營業利潤率較高但波動起伏也大。

As everyone knows; There are two automobile industrial systems in the World, Japanese system and Pan-occidental system. The Auto industry system of Taiwan is nearly the Japanese system. In Taiwan, Tier one OEM (Original Equipment Manufacture) Auto-parts suppliers almost appertain to Japanese system (it is called as formal components suppliers). The majority of their technology and fund are from Japanese or that have direct relations with Japanese Auto-makers ( we define them as Japanese system suppliers ), which have greater chance to crowd and enter transnational OEM systems. Of course, some tier one OEM auto parts suppliers have no relations with Japanese auto-malers absolutely, that is, they cant not involve in taking root deeply in Taiwan domestic Auto-industry field. (we define them as non-Japanese system suppliers; Pan-occidental system ), must be dependent on the export trade to extend the operation of enterprises,another some suppliers specialize to produce AM (After Marketing ; it is called as informal components, non-approbation from auto company ) parts to sell in Pan-Occident directly. In view of this; We screened through disclosing the monitoring station of message government- ownedly (Market Observation Post System; MOPS.TSE.COM.TW), We sieve out which have financial record eight years in succession, and get 24 automobile components suppliers. We divide into two groups, respective 12 suppliers (Japanese system vs. Non-Japanese system). In accordance with "Agency Theory",we investigate the indeterminate factor what affect "risk averse agent", suppose three hypotheses "environmental uncertainty of suppliers", "risk averse of suppliers", "morals hazard of suppliers" hypotheses, and compare the risk parameters of two groups with OLS analytic approach, to circumstantiate the hypotheses of this research. Empirical result: 1. The risk parameter α mean value (0.85) of Japanese system suppliers of Taiwan is greater than Non-Japanese system suppliers’(0.63), and equalize S.Korean parameter 0.85 (which has 3.5 million vehicles of annual economic scale.). It circumstantiate that Japanese system suppliers of Taiwan still fully enjoys "risk premium" from Japanese Auto-makers. 2. We manipulated three fundamental hypotheses–"environmental uncertaincy (cost fuluctuation:σ2)", "risk averse(λ)", "morals hazard(δ) ". The result:Japanese system suupliers’ parameter are superior than Non-Japanese system suppliers’in all hypotheses.

論文摘要 Ⅰ
Thesis Abstract Ⅱ
目錄 Ⅲ
表次 Ⅳ
圖次 Ⅴ
第一章緒論 1
第一節、研究背景 1
第二節、研究動機 2
第三節、研究目的 3
第四節、研究對象與研究流程 4
第貳章文獻探討 5
第一節、台灣汽車零組件產業概況 5
第二節、代理理論 (Agency Theory) 8
第三節、日系與美系供應網絡比較 15
第四節、承包關係與風險分擔 19
第五節、供應鏈之風險值控管 20
第六節、風險分擔代理模型
22 第叁章研究設計與方法 25
第一節、假說架構及定義 26
第二節、研究方法 30
第肆章實證分析 32
第一節、資料來源說明 32
第二節、實證模型 36
第三節、實證結果 41
第伍章結論與建議 45
第一節、結論與建議 45
第二節、研究建議 47
第三節、研究限制 48
參考文獻 50

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