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  • 學位論文

創意文化園區委外經營財務評估模型之建構

Constructing the Financial Evaluation Model for the Outsourcing of Creative and Cultural Parks

指導教授 : 許國威
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摘要


近年來政府在推動「文化政策」發展的同時,因政府財政拮据,影響文化建設營運時期的財政補助減少,導致文化建設營運發展產生困境之課題。因此,政府在推動文化建設的過程中,大力推行委外經營之策略,一則為政府財務問題仍無法與完全支持文化建設之整體開發營運課題;其二由於文化建設之涵義之廣泛,包括歷史建築再利用、藝文館、創意文化園區、博物館、傳統藝術中心等等,其他文化建設之定位為「文化」價值所設置的空間機能,如此一來,轉由政府於整體開發營運上,容易造成文化無創新之刻版印象,缺乏創意之經營內容。基於此,文化建設之委外經營另一則議題,藉由民間企業的加入,為文化建設帶來新活力外,同時由民間企業以多元化模式經營文化資源,將「文化」與「商業」之結合,於社會創造的新商業契機,以及帶動產業活絡化之社會「創意經濟」價值。 回顧國內創意文化園區之委外經營及財務評估相關文獻,仍處於資料缺乏階段,因此,本研究將以文獻回顧法及多元化綜觀研究方式,探討創意文化園區委外經營之功能定位及園區獨有「價值創造」之創意生產、創意通路、創意消費財務關聯性,並嘗試找出創意文化園區委外經營之特性,以財務評估方式探討創意文化園區委外經營所影響園區開發財務因子與價值創造之關聯性,藉此建構創意文化園區委外經營財務評估模型的同時,探討創意文化園區委外經營公私部門財務成本、收益之權利與義務關係分析,作為未來公私部門於創意文化園區委外經營財務評估之依據。根據上述本研究之目的分述如下: 一、探討創意文化園區空間機能委外經營之特性 二、建構創意文化園區於委外經營財務與價值創造整體開發架構 三、建構創意文化園區委外經營財務評估模型 四、探討創意文化園區委外經營時,公私部門在價值創造過程中所衍生財務成本與收益的權利義務關係

並列摘要


In recent years, while promoting “cultural policies”, the government has encountered predicament in the development and operation of cultural constructions due to reduced budgets. As a result, the strategy of outsourcing is extensively adopted in the promotion of cultural constructions. Outsourcing is needed for two reasons. Firstly, overall development and operation of cultural constructions cannot be fully supported under the current financial constraint. Secondly, the definition of cultural development is broad. Reuse of historic buildings, art and cultural museum, creative and cultural parks, museums, traditional art centers, and any space with “cultural value” can be positioned as a cultural development. Thus, if the overall development and operation of the cultural construction is managed by the government, lack of cultural creativity and creative content in management may arise. For this reason, there is another issue regarding outsourcing of management of cultural constructions. Involvement of private sectors can bring vitality to cultural development. Through their diversified management of cultural resources, “culture” and “commerce” can be well integrated. Thus, new business opportunities and the value of “creative economy” that facilitates industrial activities will be created. Through a review of literature, it was found that data associated with outsourcing and financial evaluation of creative and cultural parks were very scarce. Therefore, based on literature review and multi-perspective research, this study was designed to explore the functions of outsourcing in creative and cultural parks as well as the relationship between the unique “creative value” which includes Creative production creative network creative commerce and finance of the parks. The researcher attempted to find the characteristics of outsourcing of the parks and investigate the relationship between the financial factors of outsourcing and “value creation”. Through this research process, a financial evaluation model could be constructed. In the future, both public and private sectors could use this model to evaluate the financial aspect in the outsourcing of creative and cultural parks. As mentioned above, the objectives of this study were: To explore the characteristics of outsourcing of creative and cultural parks; To construct an overall development framework of the finance and value creation of creative and cultural parks; To construct a financial evaluation model for creative and cultural parks; To investigate the financial rights and obligations of the public and private sectors derived in the value creating process of an outsourced creative and cultural parks.

參考文獻


郭依蒨,2005,"由歷史建築再利用之使用後評估檢視委外經營機制",碩士論文,中原大學建築學系。
楊燕枝、吳思華,2005,"文化創意產業的價值創造形塑之初探",行銷評論,第2卷,第3期,313-338頁。
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