近年因比特幣而引發關注的區塊鏈技術係一種「去中介化」、「點對點」交易模式，並經由複雜的密碼學運算，確保交易資料之安全性與正確性，且交易紀錄可追溯，事後可查可稽，可以在不需要第三方介入的前提下讓交易流程中確保各方係基於共識達成而完成交易，取代過去點與點之間的確認作業成本，以有效的方法解決交易流程中信任與資料價值交換與使用的難題。

此外，區塊鏈對於需要可信度高的資訊來源，像是貨物一旦出廠後經歷了哪些存放空間、轉手過幾次、是否完成驗收、或是維修經歷等，都會影響產品的價值。當買方、賣方、檢查方、維修方都可以將其對於商品處理之相關資料上傳至區塊鏈，就能方便區塊鏈參與單位查看，確保資訊沒有被隱匿，並且有助於及時且正確的傳送資訊以便進行後續追蹤、出口報關確認、驗收、請款、付款及入帳流程，企業營運效率及財務報導及時皆達成。

目前，區塊鏈技術較大幅及多元化的探討仍集中於金融科技服務，如何運用於企業內部流程，並且與外部交易方具有資訊連結之應用研究仍屬少數，因此本研究期能透過策略形成分析架構進行區塊鏈技術應用於企業內部流程所可能帶來的效益提升進行分析與探討，期望能拋磚引玉帶出更多面向的相關議題探討與研究。

In recent years, blockchain technology, which has attracted attention due to Bitcoin, is a ‘de-intermediation’ and ‘peer-to-peer’ trading mode, calculated through complex
cryptographic operations, to ensure the security and
correctness of transaction data. The trading record can be traced, providing proof after the trading event to ensure that each parties involved in the transaction are completing the trade based on consensus, without further intervention of a third party. Replacing the confirmation cost of operations from the past, solving both the difficulty of building trust between users, and the efficiency in exchanging data values and usage.

In addition, fields that are required of highly leveled credibility of information sources, will affect the value of products, such as, what storage system had the products been kept after manufacture, how many times been secondhand switched, whether it complete all examine processes, the experience of repairmen, etc. While buyer, seller , inspector and repairer can upload each relevant material of manufacturing process to the blockchain, so that information are conveniently viewed by the participated parties in the blockchain, ensuring that no data are hidden or tampered. Blockchain helps with in time delivery and correctness of information, so on data are tracked, export confirmation, inspection, billing process, payment and the accounting process can be transparently traced after the event. The operating efficiency and financial reports of one cooperation are completed in time with the help of blockchain.

At recent, the discussion of the larger and more diversified blockchain technology is still focused on financial technology services. Minority discussion and research are aim at applying blockchain to link internal processing of cooperation with external blockchain application research of transactions. Therefore, my research framework is to form an analytic structure through strategy, analyze and explore the enhancement of effectiveness that blockchain technology can bring to the enterprise. It is hoped that it would bring more relevant topics to the discussion and research.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究問題 5
第四節 研究流程 6
第二章 文獻探討 8
第一節 企業採購流程 8
第二節 區塊鏈與公司治理 15
第三節 區塊鏈應用於營運流程之研究 20
第三章 研究方法 24
第一節 使命陳述 24
第二節 內部環境分析-7S模型 25
第三節 產業環境分析-五力模型 27
第四節 總體環境分析-PESTEL架構 28
第五節 策略形成分析架構 30
第六節 研究設計 31
第四章 研究分析 33
第一節 資料分析 33
第二節 PESTEL 分析 35
第三節 7S分析 38
第四節 五力分析 43
第五節 小結 45
第五章 結論與建議 47
第一節 研究結論 47
第二節 研究建議 49
參考文獻 50
中文部分 50
英文部分 50
附錄 53
附錄一、研究訪談問卷 53


圖目錄
圖1- 1 區塊鏈技術應用於提升企業營運效率主要成效 2
圖1- 2 研究流程圖 7
圖2- 1　策略採購架構 10
圖2- 2 企業採購流程 12
圖2- 3　區塊鏈形成示意圖 16
圖2- 4 同時驗證所致叉離區塊鏈 17
圖2- 5 區塊鏈技術應用於採購流程 23
圖3- 1　企業使命陳述 24
圖3- 2 麥肯錫7S模型 26
圖3- 3　PESTEL模型 30
圖3- 4　策略形成模型 31

表目錄
表4- 1 受訪者基本資料計數分析 33
表4- 2 PESTEL問卷整體歸納表 38
表4- 3　區塊鏈系統建置之成本效益分析 40
表4- 4 7S分析問卷整體歸納表 43

中文部分

1.何沛馨(2017)，應用區塊鏈技術於門診電子病歷系統，國立台北科技大學資訊與財金管理系碩士論文。
2.李國良、林淑真與蕭聖懷（2007）。資訊服務型供應鏈模式績效指標之分析。東吳經濟商學學報，58，第61-87頁。
3.汪玫芳(2013)。電子採購導入成功關鍵因素研究。臺北大學企業管理學系學位論文。第1-71頁。
4.馬秀如(1998)編譯，內部控制－整體架構，原著：美國Committee of Sponsoring Organizations of the Treadway Commission，COSO委員會，台北：財團法人中華民國會計研究發展基金會。
5.陳碧珍(2006)。公務人力資本衡量與組織信任，95 年度人事行政研究發展徵文。
6.陳錦麗、曾榮豐(2008)。績效管理、組織認同與組織學習關係之研究－以國立大學公務人員為例。屏東教育大學學報－教育類，31，第129-156頁。
7.萬幼筠、曾韵、張孟傑(2017)，「區塊鏈的發展、應用與管理建議」，內部稽核，第99期，第4-8頁。

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