優質企業認證(Authorized Economic Operator,簡稱AEO)成為近年來國際間所重視的供應鏈安全機制,乃是由世界關務組織(World Customs Organization,簡稱WCO)於2005年提出全球貿易安全與便捷之標準架構(Framework of Standards to Secure and Facilitate Global Trade,簡稱WCO SAFE)的核心觀念所發展出的機制。我國於2009年通過AEO相關審查項目及驗證基準後,政府積極推動並配合民間機構輔導企業導入AEO,期望提升國內整體供應鏈安全為重要目標之一。 本研究以一家承攬業者為研究對象,探討個案公司導入AEO之實際執行過程,發現過程中需要改善的項目並提出建議,期能提供日後其他業者與相關研究作為參考。本研究經由文獻回顧與德菲法專家訪談完成問卷設計,與個案公司人員問卷調查後,透過本研究參考IPA之觀念所提出的兩種排序方法進行分析,考慮資源有限下選擇排序前列的項目為優先改善。接續以所選擇之改善項目發展出開放性問項,透過深度訪談方式蒐集受訪者意見,最後彙整結果並提出改善建議。 研究結果顯示,個案公司於初期教育訓練、AEO文件產生與整合上,所需改善的項目占比較高。主要問題來源分別為:1.訓練上課的內容過於全面性,使得人員無法清楚了解AEO的架構及產出,且無法建立與後續實作的關聯度。2.不清楚官方對於文件內容與格式之要求,在資訊不對稱下,造成後續文件產生與整合花費較多的時間。
The Authorized Economic Operator (AEO) certification is an internationally recognized and important supply chain security mechanism that was conducted from the Framework of Standards to Secure and Facilitate Global Trade(WCO SAFE) by the World Customs Organization (WCO) proposed in 2005. Taiwan completed the legal basis of AEO certification in 2009, after that the government is actively promoting AEO certification to enhance security through granting recognition to reliable domestic operators, and regards this as an important policy. This research is a case study of a forwarder company which granted AEO certification and two phases are proceeded. Phase one, the Delphi method was adopted to generate a questionnaire by interviewing with experts, and the questionnaire survey was proceeded with the key persons whom involved the AEO program. In this phase, two sorting methods based on IPA concept was proposed to analyse the priorities of improvement. In Phase two, opinions of respondents was conducted through in-depth interview, and some suggestions for improvement were compiled. The results show high priorities for improvement come from two dimensions: one is “in the initial period education and training”, the other is “creation and integration of AEO documents”. And the main sources of the problem are:1. The training content is too comprehensive to understand clearly the structure and exactly output of AEO evaluation items. 2.The official document regarding content and format is not clear, resulting in document creation and integration spend more time.