台灣企業非財務性失敗因素之探討－以2001~2007間下市公司為例

The Study on Nonfinancial Failure Factors of Taiwan Companies－The Case by De-listed Companies During 2001-2007

廖偉傑(Wei-Jie Liao)

指導教授 ： 鄧盈嘉 ； 簡俊成 ； 曹常鴻

崑山科技大學/商業管理學院/企業管理研究所/碩士(2007年)

https://doi.org/10.6828/KSU.2007.00040

摘要

近年來，企業經營活動中有著長遠的壽命顯然已經是例外而非常規，這種情形已經引發人們與各個學者的密切注意，為什麼有些企業到最後會演變成衰微和失敗的結局，以企業來說永續經營似乎已經不太能出現了，我們可以從2006年中小企業白皮書中看出企業經營不超過10年的企業佔了57.8%，這樣的比率之高已經呈現出失敗對台灣的企業來說已經不是新鮮事。本研究是針對2001~2007中的下市公司，藉由初步的探索性研究對已下市的企業作深入的探討，找出其中的失敗因素。
研究藉由內容分析法歸納、分析出已下市企業的失敗因素，本研究中發現到「決策錯誤」、「控制系統欠佳」、「董事會失去功能」、「無法快速反應外在變化」、「財務操作不當」、「管理階層鬥爭」、「過度擴充」、「銀行採取信用緊縮」、「遭關係企業拖累」、「專業技能不足」、「主管與部屬溝通問題」、「企業領導人的人格偏差」，皆是為企業失敗的原因，並加以命題。最後，針對後續研究者提出相關建議，並對企業界提出相關的對策以及事先預防的警示。

關鍵字

非財務性 ； 內容分析法 ； 下市公司 ； 失敗

並列摘要

Recently, the enterprise conducts in the activity have long life is already an unexpected case obviously. This situation has already caused Researchers’ attention seriously. Why the enterprises will turn into the decline and failure? The business continuity seems to be to have already cannot occur. From The SEM Whitepaper of 2006 of Ministry of economic affairs, we know the enterprise did not surpass 10 years to account for 57.8%. Such high ratio presented the failure of Taiwan's enterprise was not the new matter. This research is aimed at in 2001~2007 the De-listed Companies. This study is the exploratory research study deeply to De-listed Companies and find out to failure factors.
The research induces by the content analysis method, analyze failure factors of De-listed Companies. In the research, author had discovered the “wrong decision”, “loose control”, “the fail of board of directors”, “unable to control the external change”, “the unsuitable financial operation”, “the management team struggle”, “lack of the suitable plan strategic planning”, “excessively expansion”, “the critical credit evaluation”, “suffers from the relational enterprise”, “the lack of specialized skills”, “the bad communication between and the subordinate”. The results of the study would set up the propositions to be tested. Finally, in view of the following researcher proposed the suggestion, and put forward related solutions to prevent another failure.

並列關鍵字

nonfinancial ； failure ； content analysis method ； De-listed Companies

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