論文提要

我國公營事業之經營績效，最近一直為人所詬病，然經營者則常謂公營不同於一般民營，其肩負政府多重之政策，無法為一般民營僅以營利為目的，而自由放手地經營；故單憑淨利來衡量公營，實不客觀。

本文卽擬由較客觀的標準，依循多種指標，來對此問題作一探討。本文共分七章：第一章緒論；第二章探討公營之定義與形成之原因；第三章探討公營績效之衡量問題，與各派學者對公營事業經營原則之主張；第四章略述我國公營事業之槪況；第五章探討我國公營事業之內部績效，亦卽分析其財務結構、經營能力、獲利能力與生產效率；第六章探討我國公營事業之外部績效，分析其在我國經濟發展中之地位，分別就資本形成、就業提供、產業關聯、成長率、在領導部門與輔助中下游方面所扮演之角色、外貿貢獻、對民營投資之排擠現象以及能源使用狀況等方面加以分析探討；第七章再作個檢討與建議。

根據本文研究之結果，我國公營事業內部績效不良，外部績效亦乏善可陳；一方面乃由於本身之人事、財務制度不健全；另一方面主管之機關太多，羈絆之法令太雜 • 動輒得咎，無法發揮經營者之能力；再方面則其所背負之非經濟政策過多，嚴重影響經營之績效。故本文建議：除了縮小公營之範圍，對於一些非必要之事業開放民營外；公營事業之人事制度須講求唯才是用，不能以之做為酬庸退休公務人員之工具；且在法令與管理機關方面，亦應減少對公營過多之羈絆，使其能循企業化之道路邁進，並且要儘量減少公營在非經濟方面之政策包袱；為此才能激勵公營士氣，才能達到良好之經營績效，而不成為國家財政之負担與國家資源之錯誤配置。

參考書目

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中文部份：

(1)高造都：會計學E册，再版（台北，民國六十六年。）

(2)林華德：財政理論與政策，（台北，東華書局，民國六十六年）

(3)李朝賢譯：技術變動的理論與測定，（台北，台銀經濟叢書第92種，民國六十四年）。(4)張茂修譯：發展經濟學：實證檢定，（台北，台銀經濟叢書第126種，民國六十八年）(5)行政院研考會：國營事業投資計劃評估制度之研究（台北，民國六十六年）

(6)政大會計研究所：國營事業營運資金管理之研究（台北，民國六十八年）

(7)邱依忠，洪麗雲：“我國生產潛力的初步探討”產業金融第25期，（民國六十八年）(8)吳家興譯：“韓國產業勞動生產力之測定及分析”，自由中國之工業，第54卷，第5期，（民國六十九年）