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20.陳明璋(1996),「企業轉型的策略與成功關鍵」,貿易週刊,1690期,頁18-21。21.陳慈仁(2002),「兩岸壽險業銷售人員激勵制度之比較研究」,大葉大學國際企業管理研究所碩士論文。22.森口八郎(1991),「開拓中小企業的活路:企業轉型成功實例」,前程企管公司。
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