臺灣博碩士論文加值系統

公營事業的存在雖有其歷史的背景，亦有其存在的價值，然而，自一九七○年代末期以來，世界上大多數實施公營事業的國家，皆大規模地推動公營事業民營化政策。就經濟發展階段言，此一世界性潮流已涵蓋已開發、開發中，以及新興工業國家等不同經濟發展程度之國家；在經濟制度上，不分資本主義、社會主義及相關經濟制度，皆有推動民營化的活動與事實；就其地理分佈而言，公營事業的民營化並不限於某一地區或國家，而係全球性的分佈；此外，在各國民營化產業項目的選擇上，亦未集中於某些特定產業，而係普遍分佈於農、工、服務等各級產業。因此，公營事業的民營化，事實上已是一種超越地域、經濟制度、產業及經濟發展階段的全球性行動。
　　本研究係以「台灣公營事業民營化之研究」為題，並以台糖公司、中華郵政、中華電信為研究對象，藉以瞭解台糖公司、中華郵政、中華電信公司營運管理制度，期望能為台糖公司、中華郵政、中華電信推動民營化工作，謀求因應之道。
　　本研究發現，公營事業存在的目的並非是以營利為最主要的目標，而是配合國家的政策，以提供充足、低廉的產品或服務，來滿足民生的需求，從而達到穩定社會的外部效果之目的。然而，隨著經濟的發展與人民生活水準的提高，民營化的需求愈來愈迫切，而經由公營事業民營化的方式，可以提供人民更多的經濟效益。台糖公司、中華郵政、中華電信，對「公司民營化政策及策略」之認知，及「可強化經營體質」的認知，必須表現出強烈支持的態度。
　　因此，本研究建議在公營事業民營化的設計及規劃方面，應確立民營化的目的，改善公營事業性質的動態規劃，積極改良市場結構之規劃及設立適當的股權結構，訂立民營化的優先順序。在執行能力方面必須建立互助合作的團隊且決策模式必須具有彈性，以及正確評估營運效率與事業價值。在法令規定方面，建議民營化移轉方式宜限於出售股權及標售資產，員工權益應受到有系統性的保障，結算給付不宜使企業財務負擔過重及給予員工優惠認股的條件。在資本市場與釋股方面，本研究建議應增強民營化推動小組之陣容及功能，通盤檢討民營化整體計劃，建立股權結構的合理規劃，有系統性地保障員工權益，採用靈活的民營化策略及合理的釋股方式。

The existence of state-owned enterprises has its own history background and the worth of it could not be doubted indeed. However, majority of the countries which executed state-owned enterprises have extensively promoted the privatization of state-owned enterprises policy from latter 1970. In the view of economic development at the moment, this world trend already comprised the diverse economic development level which included developed, developing and undeveloped countries. In the aspect of economic system, privatization has its evidences been optioned and encouraged by capitalism, socialism and other relevant economic system. In the point of geographical distribution, the privatization of state-owned enterprises is not confined in a particular area or country; it is globally. Moreover, in the area of choices from different level of industries, it is not concentrated on unique one either, oppositely, it widely apply to agriculture, industry and service. Therefore, privatization of state-owned enterprises has become a global trend which has no territory, economic system, industries and economic development limitation.
The topic of the research is “privatization of state-owned enterprises in Taiwan”, and investigates on Taiwan Sugar Corporation, Chunghwa Post and Chunghwa Telecom. The expectation of the research is seeking the best advantage of promoting privatization by realizing the operational and administrative system of Taiwan Sugar Corporation, Chunghwa Post and Chunghwa Telecom.
The research indicates that the purpose of state-owned enterprises is not for profits, it is coordinated the government policy to satisfy the living requirements by supplying adequate and cheap products or services, and therefore, it achieves the social stabilization.
However, as the result of developing economy and increased living standard, privatization is required gradually, additionally, the economic profits could be offered much more generally by follow the way of the privatization of state-owned enterprises. It is compulsory that Taiwan Sugar Corporation, Chunghwa Post and Chunghwa Telecom present a supportive attitude intensively toward the cognizance of “privatizing government policy and strategy of organization” and “enhancement of conductible quality”.
In conclusion, the proposition of the research for design and plan for privatization of stat-owned enterprises are establishing the purpose of privatization, improving the layout of state-owned enterprises, ameliorating the layout of market structure, making suitable stock structure and sequence of privatization. It is needed that to build group cooperation for executive abilities, flexible determination and accurate evaluation on operational efficiency and business value. In respect of law regulation, for instance, the transform of privatization is limited on stock selling and list for property, employees right should be protect ordinary and precedence of stock purchase, but no exceeding finance budget. In capital market and stock release, the research suggests that enhance the abilities of members and capacities of privatization promoting group, conclude the privatization project, establish the logical planning of stock structure, ordinary employee right protection, flexible strategy and logical stock releasing.

第一章 緒言 1
第一節 研究動機與目的 1
第二節 研究方法與步驟 3
第三節 研究流程 4
第二章 文獻回顧 6
第一節 國內文獻回顧 6
第二節 國外文獻回顧 11
第三章　公營民營化的理論基礎 14
第一節 民營化的意義 14
第二節 民營化的理論 16
第三節 民營化的經營效率 22
第四章　台灣公營事業的民營化 31
第一節 台灣公營事業民營化之理論基礎 31
第二節 台灣公營事業民營化原因探討 33
第三節台灣公營事業的民營化 37
第五章 台灣公營事業民營化的例證 50
第一節 中華電信公司民營化個案分析 50
第二節 中華郵政公司民營化個案分析 56
第三節 台糖公司公司個案分析 63
第六章 台灣公營事業民營化之效率分析 67
第一節 經營效率之因素 67
第二節 經營效率檢定方法 69
第三節 經營效率實證比較分析 75
第七章 結論與建議 82
第一節 結論 82
第二節 建議 84
參考文獻 88
附錄：公營事業移轉民營條例 91

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