隨著國家政策推動,國軍自民國88年起開始精簡人力,規劃以募兵制取代徵兵制,培養專業的軍事人才,創造短少精幹的部隊。因應該政策執行,導致各軍種制式傳統武器耗用量減少,使生產事業營運遭逢瓶頸。然軍隊是國家安全的保障與人民財產的守護神,傳統武器是最後城市戰的保命裝備,因應最後的戰鬥,必需有穩定支撐,才能發揮效能,因此生產事業有其存在之必要性。 生產事業規模甚大,總資產高達百億餘元,假若生產事業各項財務運用造成失當,將可能產生鉅額虧損。本研究運用民國92年至民國101年生產事業各兵工廠經審計部核定之損益表及資產負債表,以各項常用的財務比率來討論各兵工廠營運情況,期以研究結果,建議未來研究方向,並提供決策者做決策參考。
According to the national policy, Taiwan military has begun refining the manpower since 1999. By replacing "conscription system" by "mercenary system", the military aims to train professional militarists and results in a small and highly trained troop. Such a refinement causes a high volume reduction in the weapon consumptions and causes the bottleneck in the operation of various arsenals and fund of service operation-productive enterprises. However, Army is the security assurance for country and the guardian angel for people and their property. The traditional weapon is the final guardian equipment when fighting for cities war. It is therefore important to maintain sufficient weapon supplies and is necessary to keep the traditional arsenals. The total assets of productive enterprises are more than ten billion. When managing the enterprises improperly, it would cause huge amount of losses. The aim of this study is to use 2003-2012 income statement and balance sheet of productive enterprises to analyze the performance of the operation of arsenals based on various financial ratios. The result of this study can provide appropriate guidance for policy makers and suggestions for future researches.