公營事業的企業化改革與競爭力提升－台糖的案例分析

公營事業企業化改革牽涉到多方面的問題，本文參考研考會國營事業民營化執行問題與因應對策之研究，先了解民營化各層面的問題及阻力，本諸於文獻的研究上國內公營事業的民營化前後成效，及國內民營化歷史分析為本，輔以中國大陸的國企改革的經驗，及台鹽和台糖轉型的相對照案例探討，可歸納出全球化競爭力優先於民營化及多角化的論點假設，並加以驗證假設；並從經濟附加價值管理（EVM），及Nash賽局均衡理論參考架構的角度，來初步評估分析國營企業台糖如何可提升全球化競爭力，最後於討論中列舉未來的繼續研究方向，並做總結。結果是提升全球化競爭力為台糖企業化聚焦的最有利解決方案，而聚焦、於觀光產業較有利於台糖競爭力的提升；在公營事業的法規未大幅修改於有利其發展前，政府釋股至1/2附近，對勞工權益及公司績效較有保障。希望以此做為經營者及日後其他學者探討的參考。

關鍵字

生物科技；績效分析；全球化競爭力；民營化；經濟附加價值管理；賽局均衡；資料包絡分析（DEA）；公營事業

並列摘要

The reform and privatization of state-owned enterprises (SOE) involves many aspects of problems. This paper starts with a reference to a paper from a government's research about the problems of the ”Privatization of SOE in Taiwan” to understand the difficulties and resistance. In literature review, this paper briefly reviews the papers about the performance of reform and privatization of SOEs in both Taiwan and P.R. China. Then a case study of Tai-sugar is compared to Tai-salt for their reform. From induction, the paper finds that competitiveness is more important than privatization. Four assumptions are formed and rejected through verification. Later data envelopment analysis (DEA), VAM and game theory are applied to find the focus for Tai-sugar's reform. As results, this paper finds that it is better for Tai-sugar to focus its business on tourism industry than biotechnology industry and it is a better policy for government to sell public stocks near one-second than a full sale.