台湾工业园区管理财务评估之研究.pdf

2008 年 5月第 11 卷 2 期 • Vol. 11, No. 2, May 2008 The Research on the Financial Review of Taiwan Industrial Park Management Operation Chao-Lung Hsieh Li-Hsing Ho Hsuan-Ting Tai .hk Web Journal of Chinese Management Review • Vol 11 • No 2 1 The Research on the Financial Review of Taiwan Industrial Park Management Operation Chao-Lung Hsieh Li-Hsing Ho Hsuan-Ting Tai Abstract The industrial district development by the Taiwan government has lasted for half of the 20th century. The development was significant in creating the miracle of Taiwan economic development. However, under circumstances in which political and economic conditions change rapidly and where the government has different thoughts on public management, the past industrial district operational and managerial model that “the government operates and manages according to the related regulations” faces significant challenges. Besides, because of the difficult national financial condition and the constant deficit of industrial districts, the problem of how to upgrade the financial operation performance of industrial district managerial organizations draws the public ’s attention. Since the financial executive units of the industrial district generally divide the arrangement of labor service costs into service center and industrial district sewage operational costs, and do not provide trial balance standards with regard to the cost of each business, this research adopted an Activity-Based Costing System to manage basi