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績效與策略研究
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| 篇名 | 公營事業民營化之績效評估-以台肥與中華電信之營運構面為例 |
|---|---|
| 卷期 | 2:2 |
| 並列篇名 | Performance measurement of state-run enterprise before and after privatization – a Comparison between Taiwan Fertilizerts Company and China Telecom Company |
| 作者 | 林靜雯 、 俞嫆嫆 |
| 頁次 | 1-34 |
| 關鍵字 | 績效管理 、 公營事業民營化 、 Boubakri and Cosset 模式 、 財務分析 、 performance management 、 privatization of publicly-owned firms 、 Boubakri and Cosset model 、 Financial Analysis |
| 出刊日期 | 200512 |
中文摘要
一談起民營化，國內外許多支持者都會認為：在各國財政困難的今日，這不
啻是一個解決公營事業績效不彰，甚至是減輕國家財政負擔的最佳方法。但是，
若果真以公營事業「賺錢」或「賠錢」來作為是否應民營化的指標，那麼，看似
績效優良的中華電信、台肥「賺錢事業」又為何需要改制為民營？實施民營化政
策的目的和預期成效為何？公營事業究竟該不該民營化？這些都是此個案研究
背後仍需深思的議題。
多數的民營化相關研究，在論及民營化的目的與成果時，多著重於經營績效
提升等經濟面的探討。但若從公營事業的本質－公共性和企業性為出發點來思
考，上述的討論似將有些偏頗。本研究希望以公營事業的雙重特質－公共性和企
業性為基礎，檢測公營事業是否因民營化的實施，而改善其生產能力及營運績效。
英文摘要
Many domestic and international researches recognize that privatization is the way to settle under performance of publicly-owned firms and even the best way to relieve countries financial burden. However, gain or loss of publicly-owned firms may be not the only determinant of the privatization decision making. For example, the privatization of superior public-owned firms: Chinese Telecommunication and Taiwan Fertilizer. In this study, we would like to explore the purposes and expected outcomes of carrying out the privatization policy and whether the public-owned firms should or should not to be privatized.
Most relevant researches only focus on the achievement of privatization, but it seems to be essential to analyze more on the achievements of this activities. This study intends to study on the change of productivity and operation performance after adopting the privatization activity.