2016年第十一屆中華商管科技學會年會暨學術研討會

中華商管科技學會年會暨學術研討會為本學會每年度最重要的大型會議，從2006年起透過每年大型研討會，促使商業及管理相關領域之產業界與學術界專家能齊聚一堂，互相交流成果與心得，以加強學術交流及促進產學合作，並冀能提升我國產業生產力，促進我國競爭力。本年度特別感謝國立雲林科技大學管理學院主辦，使本次會議得盛大舉行。

透過九年多來持續辦理，已收錄逾千篇之實務或理論性驗證論文，對累積產業界與學術界之實務心得、研究成果、探討先進技術理念落實之應用深具貢獻。希望各界能持續支持本會宗旨，以長期經營的態度，針對我國產業之發展、企業行銷策略、金融及人力資源市場所面臨的衝擊與因應現況，進行相互觀摩研討，以促進國內企業產業升級，加強企業競爭力。

本年度學術研討會主題為「創意、創新、創業與社會責任」，收錄論文來自臺灣師生篇數有74篇，經審查後分2個時段6個場次現場發表，並發行論文集，亦將摘要置於網路上供社會各界閱覽。而報名參與學者來自國內外各大專校院逾40所學校的百餘位教授與研究生，共評選出4篇最佳論文、19篇佳作，將邀請入選本學會出版「商管科技季刊」的審查。再次感謝所有參與此次學術研討會之產、學各界菁英，相信這些優良論著對商業及管理領域之研究與應用必有卓越貢獻與深遠的影響。

中華商管科技學會理事長

謹識

2016年12月16日

2016年第十一屆中華商管科技學會年會暨學術研討會

本次研討會旨在提供商學及管理領域研究成果發表、促進學術交流、分享相關領域的研究成果與提升研究水準。藉由連續舉辦11年，期望建立多元化的學術成果分享，並以廣納各種研究取向與觀點。

除此之外，本次研討會的議題仍相當豐富，包含「會計」、「企業管理」、「商管教育論壇」、「財務金融與經濟」、「工業工程與管理」、「國際貿易」、「資訊管理」、「行銷與顧客關係管理」、「組織行為與人力資源」等議題，藉此活動集思廣益，將學術與實務互相結合，期望師生的研究成果能為國內外的企業經營與經濟組織提供實質的貢獻。

本次研討會，由國立雲林科技大學管理學院承辦，無論邀稿、編輯、出版等各項成刊事務，皆全力以赴並力求完美，謹誌上無限感謝與敬佩之意。論文集輯成之後，將申請ISBN，由中華商管科技學會暨國立雲林科技大學管理學院送到大會。本人對各領域鴻儒碩彥，賜撰大作，敬表欽佩及感謝之忱，並於此預祝大會圓滿成功，謹序。

國立雲林科技大學管理學院院長

謹誌

2016年12月16日

回目錄

財務績效、公司稅與企業社會責任揭露

FINANCIAL PERFORMANCE, CORPORATE TAX AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

侯啟娉

中國科技大學會計系教授

蔡玉琴

中國科技大學會計系助理教授

倪伯煌

中國科技大學財政稅務系助理教授

李子文

中國科技大學會計系講師

Chi-Ping Hou

Professor, Department of Accounting,
China University of Technology

Yu-chin Tsai

Assistant Professor, Department of Accounting,
 China University of Technology

Bor-Hwang Ni

Assistant Professor, Department of Public Finance,
China University of Technology

Tzu-Wen Lee

Lecturer, Department of Accounting,
China University of Technology

摘要

近年企業社會責任日益受到關注，許多公司也於網路公告其企業社會責任報告。本文使用2001年至2013年之上市上櫃資料為樣本，檢驗主動於網路公告企業社會責任報告的公司，是否與其財務績效好壞、公司稅有關係。本文研究結果顯示，財務績效與社會責任報告書呈正向關係，亦即財務績效較好的公司，較會主動於網路公告社會責任報告書；而當期支付所得稅與社會責任報告書呈負向關係，顯示實際繳稅較少的公司，較會於網路揭露企業社會責任報告。從本文發現可得知，公司財務績效好，較有資源從事企業社會責任活動，並較會主動於網路揭露社會企業報告書，也較有資源從事稅務治理規劃，因此實際支付公司稅的金額較低。近年政府推動CSR報告揭露，本文的發現建議企業社會責任報告應加入稅務治理的說明，以提高稅務方面之透明度，可提供政府相關規範參考。

關鍵字：企業社會責任、公司稅、財務績效

ABSTRACT

The increasing popularity of corporate social responsibility (CSR) during the past few years has made it a trend that companies start to voluntarily publish their CSR reports. The purpose of this paper is to investigate the relationship among financial performance, corporate tax and corporate social responsibility disclosure. Our samples include the firms listed on Taiwan Stock Market from 2001 to 2013. The results show that financial performance is significantly positively related to CSR report disclosure, and corporate income tax payment is significantly negatively related to CSR report disclosure. The results imply that companies with good performance tend to disclose their CSR reports, and they have more resource to be engaged in tax planning, hence these companies pay less income tax than other companies. Recent Taiwan authorities promote to disclose CSR information. Our findings suggest enhance firms’ information transparency through CSR reports with firms’ tax planning information.

Keywords: Corporate Social Responsibility, Corporate Tax, Financial Performance

回目錄

休閒參與動機對工作滿足之影響以組織氣氛、自我效能為中介

THE INFLUENCE OF LEISURE MOTIVATION ON JOB SATISFACTION
- ORGANIZATIONAL CLIMATE AND SELF EFFICACY AS A MEDIATOR

莊育詩

健行科技大學國企系助理教授

游旻勳

健行科技大學國企系學生

摘要

社會的轉變休閒對於中小企業的影響甚大。回顧探討企業之相關文獻，以直接探討對中小企業之工作滿足之影響居多，很少探討組織氣氛、自效能的中介效果，因此本研究以桃園市、台北市、基隆市三家不同的製造業、船務業、倉儲業內部員工與主管進行研究分析。問卷共計回收320份，其中有262份是有效問卷。經SEM分析後發現：（1）休閒參與動機對於組織氣氛、自我效能與工作滿足均具有正向顯著影響；（2）組織氣氛對自我效能具有正向顯著影響；（3）組織氣氛、自我效能在休閒參與動機對工作滿足中，具有部分中介效果。

關鍵字：休閒參與動機、組織氣氛、自我效能、工作滿足

回目錄

透明包裝、包裝尺寸、外表自信程度與飲料消耗率之研究

A STUDY ON TRANSPARENT PACKAGING, PACKAGE SIZE, APPEARANCE SELF-ESTEEM AND RATE OF CONSUMPTION IN BUBBLE TEA

蕭至惠

國立嘉義大學行銷與觀光管理學系教授兼系主任暨所長

蔡進發

國立嘉義大學企業管理學系副教授

陳嘉倫

國立嘉義大學行銷研究所研究生

陳羿彣

國立嘉義大學企業管理研究所研究生

Chih-Hui Hsiao

Professor of Department of Marketing and Tourism Management,
National Chiayi University

Chin-Fa Tsai

Associate Professor of Department of Business Administration,
National Chiayi University

Jia-Lun Chen

Graduate Student, Graduate Institute of Marketing and Tourism Management,
National Chiayi University

Chen, Yi Wen

Graduate Student, Graduate Institute of Business Administration,
National Chiayi University

摘要

民眾外出旅遊時，常可見人手一杯手搖飲料，本文以177位大學生為實驗對象，採用2（飲料包裝：透明/非透明）*2（包裝尺寸：大/小）的方式進行，將受測者分配到4個實驗情境中。研究結果顯示：(1)透明包裝的飲料消耗率高於非透明包裝；(2)相較於大尺寸，小尺寸包裝的飲料擁有更高的消耗率；(3)無論飲料包裝尺寸大或小，透明包裝的消耗率都高於非透明；(4)相較低外表自信者，高外表自信者擁有更高的飲料消耗率；(5)高外表自信者對於透明包裝飲料的消耗率顯著高於非透明包裝；而不管飲料包裝是否透明，低外表自信者的飲料消耗率並無顯著差異。(6)低外表自信者無論面對尺寸大或小的包裝飲料，其飲料消耗率在包裝透明與包裝不透明之間並無顯著差異。

關鍵字：透明包裝、包裝尺寸、外表自信、消耗率

ABSTRACT

It is easy to see travelers having bubble tea in their hands. This study adopts 2 (packages: transparent/opaque) × 2 (package sizes: large/small) between-subjects experimental design to test the proposed hypotheses. 177 college students who prefer bubble tea are recruited, and then are assigned to any one of the four experiment situations. These results are as follow. (1) The rate of drink consumption with transparent package is higher than that with opaque packaging. (2) The rate of drink consumption with small package size is higher than large package. (3) No matter bubble tea with large or small package size, the rate of drink consumption with transparent package is higher than opaque package. (4) People with high appearance self-esteem have higher rate of drink consumption than those who with low appearance self-esteem. (5) For those who have high appearance self-esteem, the rate of drink consumption for transparent package is higher than for opaque package. No matter whether the package is transparent or not, there is no significant difference in the rate of drink consumption to low appearance self-esteem people. (6) Regarding people with low appearance self-esteem, no matter the package size is small or large, there is no sigificant difference in the rate of drink consumption between transparent and opaque package.

Keywords: Transparent Packaging, Package Size, Appearance Self-esteem, Rate of Consumption

回目錄

董事會機制與經營績效之關聯性

THE IMPACTS OF BOARD CHARACTERISTICS ON BUSINESS PERFORMANCE

張椿柏

大葉大學財務金融學系助理教授

林麗蘭

大葉大學財務金融學系碩士在職專班研究生

葉思妤

大葉大學財務金融學系大學部學生

摘要

本文從公司治理的角度，探討董事會機制與經營績效之關聯性，實證結果如下：(1) 董事會規模與企業經營績效呈負相關，顯示董事會規模愈大，反而效率愈差。(2) 董監事持股比率對公司經營績效呈正相關，董監事持股比例愈大，會致力監督管理者，不易從事有害公司和股東的行為，公司經營績效愈好。(3)董監事股權質押比率愈大，公司經營績效愈不佳。(4) 獨立董事席次比率與公司經營績效具正向關係，表示董事會獨立性存在確實能提升監督管理當局的功能，使得公司績效愈好。(5) 董事長兼任總經理因同時扮演決策者與監督者，使得董事會無法有效監督管理當局，對公司績效產生不利影響。(6) 董監事專業度與公司經營績效呈正相關，因具備專業知識之董監事，將其專業運用於公司的經營決策上，進而使公司績效提昇。(7) 董監事忙碌程度與公司經營績效呈負相關，董事如同時兼任太多家外部董事時，以致過度忙碌無法專心致力於原任職公司，導致其監督功能無法發揮則該公司績效較差。

關鍵字：公司治理、經營績效、董事會機制

回目錄

總體經濟風險對房價波動之影響

HOW DO MACROECONOMIC RISKS AFFECT THE VOLATILITY OF HOUSE PRICES

黃瑜茹

高雄應用科技大學金融資訊研究所碩士生

簡美瑟

高雄應用科技大學金融系暨金融資訊研究所教授

Yu-Ju Huang

Graduate, Department of Finance and Information,
National Kaohsiung University of Applied Sciences

Mei-Se Chien

Professor, Department of Finance and Information,
National Kaohsiung University of Applied Sciences

摘要

本文擬進行總體經濟風險如何影響不動產市場風險之實證研究。實證模型為修正Lee et al.（2015）模型，設立一包含GDP、CPI、利率、M2和匯率此5變數之波動來檢驗房價波動所受之影響，樣本資料為22個國家之1996年第4季到2016年第1季的追?資料（panel data），並以固定效果合併迴歸（fixed-effect pooled regression）來進行估計。本研究實證結果可歸納如下：第一、22國之全樣本實證結果顯示，除了M2波動外，其他的總體經濟變數波動皆會影響房價波動，其中又以物價波動影響程度最大。第二、比較金融危機前後期間的實證結果顯示，不論是金融危機前或金融危機後之兩段期間，影響房價波動之最重要影響因素為物價波動，但物價波動影響力在金融危機後有下降現象；金融危機後，GDP變動與利率變動也成為房價波動之重要影響因素。第三、就不同區域之實證結果顯示，對於亞洲及其他地區之國家而言，影響房價波動的最重要因素為物價波動，而歐美國家的房價波動深受GDP波動之影響。第四、影響高所得國家房價波動之最大因素為物價波動，而匯率波動是影響中所得國家房價波動的關鍵。

關鍵字：房價、總體經濟風險、追蹤資料、波動度

ABSTRACT

The aim of this paper is to study how macroeconomic risks affect the volatility of house prices. Being as on the he model of Lee et al.(2015), the empirical model includes the volatility of five macroeconomic variables, that is, GDP, CPI, interest rate, M2, and exchange rate, to explain tthe volatility of house prices. The sample covers the quarterly data from the fourth quarter of 1996 to the first quarter of 2016 for 22 countries. The results of the empirical research can be generalized as the followings: First, the empirical results from the full sample show that the volatility of all variables, except for M2, can significantly and positively affect the volatility of house prices, and the volatility of CPI has the highest effect to change the volatility of house prices. Second, the impact of the volatility of CPI on the volatility of house prices is the most important for both periods, pre and post global financial crisis, but it becomes smaller for post global financial crisis period. Third, comparing the effects of all variables on the volatility of house prices for different areas, the volatility of GDP is the most important for the countries in European and North America, but the volatility of CPI is a key variable for the countries in Asia and other area. Finally, to stable the the volatility of house prices, the volatility of exchange rate for the middle-income countries is more important than other variables, but the volatility of CPI should be the most critical one for the high-income countries.

Keywords: House Prices, Macroeconomic Risk, Panel Data, Volatility 

回目錄

銀行資訊與製造業廠商出口決策：台灣上市櫃公司之實證

BANK INFORMATION AND EXPORT DECISION OF MANUFACTURING FIRMS：EMPIRICAL STUDY OF LISTED COMPANY IN TAIWAN

林孝璋

國立臺中科技大學財務金融系

魏中暄

國立臺中科技大學財務金融系

Shiau-Jang Lin

Department of Finance,
National Taichung University of Science and Technology

 Chung-Hsuan Wei

Department of Finance,
National Taichung University of Science and Technology

摘要

振興出口一直是政府相當重視的議題，而過去對於台灣廠商出口決策的研究鮮少討論銀行的角色。本研究探討本國銀行的出口資訊外溢對於廠商出口決策之影響。本研究突破過去文獻對於台灣廠商別數據的限制，為首篇以2006至2015年的台灣上市櫃製造業連續資料進行實證。從Panel Probit實證結果發現，本國銀行提供的出口資訊在擴展出口（Extensive Margin）可以分別提振廠商擴展出口至全區域及亞洲，其邊際效果分別為1.33%及2.20%，然而在加強出口（Intensive Margin）的實證結果顯示可以提振廠商對歐洲及大洋洲的出口金額而彈性分別為0.335及0.762。總要素生產力（Total Factor Productivity）對於出口決策也有顯著影響，但僅於加強出口。本研究在歐洲及大洋洲的加強出口之分析上，也發現總要素生產力的影響力大於銀行資訊，代表總要素生產力及銀行資訊能力對廠商出口決策之重要政策意涵。本研究著重於本國銀行確實可以做為出口資訊傳遞者，期望此結果對於政策制定上能有所幫助。

關鍵字：銀行出口資訊、廠商出口決策、擴展出口、加強出口

ABSTRACT

The Taiwan Government attaches great importance to promote export. However, there is very limited research on the role of banks in Taiwan related firms’ export decision. This paper examines whether firm’s export decision is affected by information spillover of domestic banks.This is the first paper breaking through the limitation of Taiwanese firm-level data, using continuing panel data of manufacturing firms in Taiwan during 2006-2015. The estimated results of Panel Probit show that bank information on export market provided by domestic banks promoting firms’ decision to expand exporting (Extensive Margin) on All-regions and Asia, the marginal effects are 1.33% and 2.20% respectively, the estimated coefficients of Intensive Margin suggest bank information increase the volume of exporting to Europe of 0.335 and 0.762 of Oceania. Moreover, Total-Factor-Productivity (TFP) significantly positive affect intensive margin, never in the case of extensive margin. We also find the higher impact on TFP than Bank Information in the Intensive Margin caes of Europ and Oceania, imply both TFP and bank information has important policy implication on firm’s export decision. This paper focuses on domestic banks actually play a crucial role as a provider of export information, it is hope the results could serve as the help for policy development.

Keywords: Bank Information, Export Decision of Firms, Extensive Margin of Trade, Intensive Margin of Trade

回目錄

激勵政策因素對開發中國家FDI引進影響之賽局分析

THE INFLUENCE ON DEVELOPING COUNTRIES’ FDI POLICIES IMPOSED BY INCENTIVES
- A GAME ANALYSIS

李陳國

嶺東科技大學國際企業系專任副教授

梁依璠

嶺東科技大學國際企業系研究所碩士生

Chen-Kuo Lee

Associate Professor, Institution of International Business,
Ling Tung University

Liang-Yi-Fan

Graduate Student, Institution of International Business,
Ling Tung University

摘要

如何吸引更多的跨國企業對外直接投資成為世界各國制定外資政策的主要目標。開發中國家政府的外資優惠政策是影響和決定跨國企業FDI的重要因素，也是效果最明顯、作用最直接的因素。對於地主國內部各區域利益主體之間的賽局, 如各區域之間在引進外資以激勵政策競爭,目前這一研究尚屬起步階段。因此，本文運用經濟學賽局理論分析構建區域激勵與FDI引進的賽局模型，進而對區域FDI引進激勵因素的貢獻作用做比較分析，同時對區域FDI引進激勵政策競爭的「囚犯困境」負面作用給以界定。最後，本文對地主國各區域FDI激勵的協調與對策進行研究，為各區域FDI引進政府激勵策略提供選擇。

關鍵字：跨國企業、外國直接投資、激勵政策、賽局理論

ABSTRACT

When governments initiate incentive policies, they are concerned for the transnational corporations’ foreign direct investment (FDI). All governments intend to attract FDI by incentive policies. On the other hand, transnational corporations determine their FDI based on the incentive policies implemented by the developing countries. Therefore, incentive policies affect FDI more than anything else. However, few researchers have studied the game between the interest groups within the host country, i.e. the competition between various regions regarding how to attract FDI by incentive policies. Therefore, this study attempts to analyze the game between incentive policies and FDI by game theory and compare the contributions made by incentives. Secondly, this study intends to identify the negative effects of prisoner’s dilemma caused by incentives. Finally, this study discusses the arrangements made by host countries regarding FDI and countermeasures and thereby presents options regarding the incentives to be adopted by governments.

Keywords: Transnational Corporations, Foreign Direct Investment (FDI), Incentive Policy, Game Theory  

回目錄

建立以群眾意見為基礎的生產力行動軟體品質模型

ESTABLISH A SOFTWARE QUALITY MODEL FOR PRODUCTIVITY APPS USING CROWD OPINIONS

陳良禹

屏東科技大學工業管理系研究生

林勢敏

屏東科技大學工業管理系助理教授

Liang-yu Chen

Graduate Student, Department of Industrial Management,
National Pingtung University of Science and Technology

Shyh-ming Lin

Assistant Professor, Department of Industrial Management,
National Pingtung University of Science and Technology

摘要

生產力行動軟體泛指協助行動裝置的使用者能有效率地執行日常工作的應用程式。目前市面上充斥功能相近的行動軟體提供大眾下載使用，除了軟體開發者的競爭激烈，也同時造成潛在使用者不易選擇適合於自身軟體的困擾。近幾年由於線上評論機制的盛行，消費者樂於在網路上分享自己在體驗過特定產品後的感知品質，這些來自群眾意見的分享文逐漸成為一股足以左右消費決策的力量，也成為開發商了解消費者產品體驗品質的管道。雖然如此，線上評論隨著時間而快速累積之後，造成了閱讀與利用上的困難。本文著眼於建構生產力行動軟體的使用者體驗品質評估模型，從Apple's App Store, Taiwan的線上評論中蒐集相關軟體的使用者意見，使用意見分析技術和多元線性逐步回歸找出顯著影響使用者滿意度的關鍵體驗品質特徵，並藉此使用者感知品質表現與其滿意度之間的回歸模型。模型中我們確認了30個最關鍵的品質因子，模型的調整後R2為0.726及均方根誤差為0.785。該品質模型能夠協助消費者在生產力行動軟體下載時的選擇決策，同時開發者也能夠改善自己的應用程式及未來發展的方向。

關鍵字：生產力行動軟體、線上評論、意見分析、體驗品質

ABSTRACT

Productivity apps refer to those mobile applications that enable users to efficiently perform their daily tasks. Currently, app developers suffer from the intense competition, and app consumers from the difficulties of purchase or download decisions, due to the exponential growth of published apps. Over the past years, online reviews have become a popular mechanism for consumers to share their perceived quality of specific experienced products. Those crowd-sharing articles are critical sources for a product developer to collect users’ feedbacks. Plus, those articles gradually increase their power in influencing consumer’s decisions. However, the rapidly accumulated online reviews have arisen new difficulties in reading them and retrieving valuable information. This study attempted to collect online reviews from Apple's App Store Taiwan, and used opinion analysis and stepwise regression techniques to accordingly develop a quality model for productivity apps. The model has adjusted R2=0.726 and RMSE=0.785. The model is expected to facilitate users’ download decision of productivity apps, and to facilitate developers’ identification of improvement directions of their apps.

Keywords: Productivity Apps, Online Review, Opinion Analysis, Quality of Experience

回目錄

負面報導、企業能力、企業社會責任對消費者忠誠度之影響－以林鳳營品牌為例

THE RELATIONSHIP AMONG NEGATIVE PUBLICITY, CORPORATE ABILITY, CORPORATE SOCIAL RESPONSIBILITY AND CUSTOMER LOYALTY：THE CASE OF LIN FENG YING BRAND

游淑萍

明志科技大學工業工程與管理系副教授

劉建志

明志科技大學工業工程與管理系

蔡翔宇

明志科技大學工業工程與管理系

陳彥霖

明志科技大學工業工程與管理系

Su-Pin Yu

Associate Professor, Department of Industrial Engineering & Management,
Ming Chi University of Technology

Jian-Jhih Liou

Undergraduate Student, Department of Industrial Engineering & Management,
Ming Chi University of Technology

Hsiang-Yu Tsai

Undergraduate Student, Department of Industrial Engineering & Management,
Ming Chi University of Technology

Yan-Lin Chen

Undergraduate Student, Department of Industrial Engineering & Management,
Ming Chi University of Technology

摘要

近來社會上危害消費者健康之食品問題層出不窮，使得消費者對於食品安全之危機意識高漲。雖然並非所有的消費者皆會立即受到負面訊息干擾，惟在眾多管道且持續交替影響的環境中，將逐漸的降低消費者的購買意願及其對品牌的忠誠度，並對公司形象或商品的銷售產生莫大的傷害。本研究主要探討負面報導、企業能力、企業社會責任對消費者忠誠度之影響。本研究使用問卷調查法，共計發出310份問卷，回收整理並刪除無效問卷後，最後有效問卷數為303份，有效問卷回收率為97.7%，再以 SPSS套裝軟體進行資料分析研究。

研究結果顯示，公司能力、企業社會責任對消費者忠誠度有正向顯著之影響，而負面報導對消費者忠誠度有反向顯著之影響；品牌認同於公司能力、負面報導、企業社會責任對消費者忠誠度之影響有部分中介效果。

關鍵字：負面報導、企業能力、企業社會責任、消費者忠誠度

ABSTRACT

In recent years, Taiwan's food safety problems continue to occur, not only seriously affect the people for food scare, but also lead to damage to the brand identification. The purpose of this study is to discuss the relationship among negative publicity, corporate ability, corporate social responsibility and customer loyalty with the consumers of Lin Feng Ying brand. This study used questionnaires to collect the required data empirical analysis, a total of 310 questionnaires were issued, after finishing the recovery and remove invalid questionnaires, totally collecting of 303valid questionnaires, the effective response rate was 97.7%, and then to perform data SPSS software package research and analysis.

The results showed that the negative impact of the negative publicity are customer loyalty. corporate social responsibility and corporate ability can positive influence customer loyalty; the relationship among negative publicity, corporate ability, corporate social responsibility and customer loyalty were mediated by brand identification

Keywords: Negative Publicity, Corporate Social Responsibility, Corporate Ability, Customer Loyalty

回目錄

政府治理對國防預算之影響－亞太地區國家分析

THE IMPACTS OF GOVERNMENT GOVERNANCE ON DEFENSE BUDGETS－
EVIDENCES FROM ASIA-PICIFIC COUNTIES

傅澤偉

國防大學管理學院財務管理學系副教授

蔡欣樺

國防大學管理學院財務管理系研究生

Tze-Wei Fu

Associate Professor, Depart of Financial Management,
Nation Defense University

Hsin-Hua Tsai

Graduate Student, Depart of Financial Management,
Nation Defense University

摘要

經貿合作使全球有表面上的和平，然而國際局勢並非完全寧靜。亞太地區的經濟發展與我國經貿發展息息相關，亞太區域的軍事衝突卻是隱憂。國防武力在維護國家安全上扮演主要角色，因此瞭解國防預算的影響因素仍是探討經濟發展的重要議題。過去關於國防預算的研究多著重於外部環境因素的探討，缺乏從政府治理角度切入，本研究探索政府治理對國防預算編配的影響。

本研究採縱橫分析方法探討政府治理各面向對國防預算之影響，樣本為16個亞太地區國家2002年至2014年資料，結果顯示政府在「監管品質」及「貪腐控制」兩面向對國防預算有顯著正向影響，而「政治穩定與反暴力/反恐怖主義」則是有顯著負向影響。本研究期能提供有關當局新的思維模式，做為政策推行時之參考，也彌補相關研究在量化文獻之不足。

關鍵字：國防預算、政府治理、亞太地區、縱橫資料

ABSTRACT

Economic and trade cooperation makes the world peace superficially; however, the current international situation is not completely calm, especially in the Asia-Pacific region, threatening by military forces, is one of the most important economic markets for our country. Defense forces play a major role in national security, therefore, it is still important to understand factors influencing defense budgets for the purpose of economic development. In the past, the research on defense budgets focused mainly on external environment factors, and seldom put attention on government governance. This is an explornatory study that focus on the effect of government governance on defesne budget.

This study discusses the impacts of government governance on defense budgets by using Panel Analysis. The sample covers 16 countries in the Asia-Pacific region for the period 2002 to 2014. The results show that "Regulatory Quality" and "Control of Corruption" have a significant positive impact on defense budgets, but "Political Stability and Absence of Violence/Terrorism" has a significant negative impact. This study not only provide a new insight for the relevant authorities, but also rich the insufficiency of quantitative research in the literature.

Keywords: Defense Budgets, Government Governance, Asia-Picific, Panel Data

回目錄