台糖公司民營化可行性之探討

台糖公司早年為穩定農業發展，擁有甚多土地，投資開墾農場，隨著經濟環境變遷，已關閉大多數糖廠，散布於全臺非事業用地之 2萬 4千餘公頃離蔗土地，即成為目前公司土地利用、活化資產之重大課題。然為配合政府農業政策，繼續照顧蔗農種蔗及部分土地被指定造林，且海關進口稅則修訂部分稅則後，自2005年起砂糖進口已全面自由化，台糖公司壟斷進口砂糖權利亦予取消，加上國內生產成本不斷提高，傳統農工時代之種蔗製糖已無經濟效益，為改善砂糖事業長期虧損，突破經營困境，台糖公司陸續停止糖廠製糖業務及關閉糖廠，並由各廠利用原有人力，發展多角化事業。台糖公司雖積極調整糖業經營策略，運用多角化策略進入生物科技、量販、商品行銷、油品及休閒遊憩等產業領域，由於上開事業與製糖本業多非屬相關聯之事業，致缺乏跨產業競爭能力與專業知識，無法藉由多角化提升獲利能力，仍依賴出售土地獲取盈餘。一個企業能長期獲利的主要因素在於其成功的提升營運模式及投資垂直與水平之子事業所導致。有鑑於在國營事業體制下台糖公司企業多角化並未能如期經營獲利，本論文希望藉由已民營化公司經驗及績效相關文獻，作為台糖公司民營化可行性之參考。

關鍵字

台糖公司；民營化；競爭力；績效

並列摘要

In the early years Taiwan Sugar Corporation（TSC） owns lot of land, also invest farm reclamation as a stable agricultural development. For economic conditions changing, TSC has been closed most of the sugar mills； more than 24,000 hectares of land scattered in Taiwan's non-utility land from sugarcane will be the major issue of land usage and asset utility. However, in line with government agricultural policies continue taking care of sugarcane farmer and some areas have been designated for afforestation；also part of the Customs Import Tariff revised from 2005, it has been fully liberalized imports of sugar product, TSC monopoly rights to import sugar also be canceled, additional the increasing of local production cost, canesugar is no longer the traditional agro-industrial benefits. To improve the long-term losses, TSC try to breakthrough the financial difficulties, gradually closed sugar mills, translate most of the original employment to development diversification career. Although TSC Sugar actively adjust business strategy, Be using of diversification strategies into Biotechnology, Hypermarket, Commodity Saling, Petrol station and Recreation and so on, as the above-mentioned business do not related to sugar career, caused by a lack of cross-industry competitive ability and expertise, TSC can not improve profitability through diversification, still dependenting on the sale of land to obtain surplus. The main factor in long-term profitability of a business lies in its successful business operation model and enhance the relational merge by the vertical and horizontal system, In view of the frame in state-owned enterprises and the TSC business diversification fails to make profitable,This thesis utilizes the experience and performance of privatized companies related feasibility study of privatization for Taiwan Sugar Corporation.