台資企業在中國發展關務系統問題研究─以D公司為例

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閻夢麟(Mong-lien Yen) 查詢紙本館藏

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高階主管企管碩士班

論文名稱

台資企業在中國發展關務系統問題研究─以D公司為例

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摘要(中)

本文從加工貿易發展狀況出發，引出關務系統管理的重要性，選擇大型台資加工貿易企業D公司作為個案，從跨組織 (政府與企業﹑企業與企業﹑企業內部不同部門)信任的角度，運用理論聯繫實踐法、採用個案分析法、比較分析法、重要事件記錄法、關鍵成功因素法﹑訪談法等方法對其關務系統-聯網監管系統進行了研究。文章將聯網監管系統發展過程分為五個階段，對每一階段遇到的困難或問題、原因及對策進行詳細說明與分析，總結出該跨組織關務系統成功的五個關鍵因素為：
1. 合作者以及相互間有效溝通、充分瞭解與互相信任
2. 不同組織清晰一致的目標
3. 具有洞察力與遠見的高端管理層
4. 組織內部充分的調研與協調及內部資訊的高度整合
5. 對相關流程進行重組優化
本文所述“工單核銷”是筆者在實施聯網監管初期，說服企業各級主管支持採用，D公司努力實踐，最終證明系統運作合法合理，且能真正幫助企業規範作業；雖進入門檻很高，但確實能使企業做到“無後顧之憂”，頗值得在中國從事加工貿易的企業參考。
該研究對其他加工貿易企業關務系統管理具有一定的借鑒意義。

摘要(英)

This paper， from the processing trade development situation， draw out the importance of the management system of customs affairs， choose large Taiwan-owned enterprise for processing trade as a case study， from across the organization (G2B，B2B， the enterprise internal different departments) trust Angle， using some method such as the theory with the practice method， the case analysis， comparative analysis， important events record methods and other methods to the customs system .The networking supervision system development process is divided into five stages， each phase of the difficulties or problems， causes and countermeasures in detail and analysis， summed up the cross organization system of customs affairs success five key factors for
1. Insight and vision with the high-end management
2. Different organization clear consistent aim
3. Full investigation and organization of internal coordination and internal high degree of integration of information
4. Related to restructuring process optimization
5. Choose the right partner and effective communication between each other， fully understand and trust each other.
This paper stated "Gongdan hexiao" is the author in the implementation of the early networking supervision， persuade enterprise by the competent at all levels to support， and eventually reached the practice to prove its not only legal and rational logic， and has a strong operability. Although into the threshold is very high， but it can make the enterprise be "do not have trouble back at home"， it looks in China engage in processing trade enterprise reference.
The study of other processing trade enterprise customs affairs management system is of practical significance.

關鍵字(中)

★ 信任
★ 海關
★ 跨組織系統

關鍵字(英)

★ Customs
★ Inter-Organizational System
★ Trust

論文目次

第一章緒論 1
1.1 研究背景 1
1.2 研究動機及目的 1
1.3 研究方法及架構 2
第二章文獻探討 4
2.1 跨組織資訊系統（ IOS ） 4
2.1.1 導入跨組織資訊系統階段 12
2.2 網路信任 13
2.2.1 信任的定義 13
2.2.2 信任於網路上之運用 16
2.2.3 信任的衡量構面 20
2.3.4 影響信任的相關因素及模式 23
2.2.5 政府電子化的相關研究 30
2.2.6 小結 34
第三章研究架構與方法研究架構與方法 35
3.1 研究架構 35
3.2 研究方法 37
第四章個案介紹與描述個案介紹與描述 38
4.1 D公司簡介 38
4.1.1 D公司基本情況 38
4.2 加工貿易相關知識介紹 40
4.2.1 相關名詞解釋 40
4.2.2 中國加工貿易發展歷程簡介 43
4.3 D公司關務系統發展歷程 44
4.3.1 關聯單位介紹 45
4.3.2 D公司關務系統發展歷程 48
4.4 加工貿易聯網監管介紹 50
4.5 小結 51
第五章 D公司關務系統發展問題分析與對策 53
5.1 D公司現行關務系統介紹 53
5.2 聯網監管系統發展過程問題分析與對策 56
5.2.1 萌芽階段 -個人基礎信任與知識 57
5.2.2 准入式驗證階段 -知識基礎信任與計算 58
5.2.3 聯網監管初期電子帳冊上線階段 -計算基礎信任與制度基礎 62
5.2.4 面臨的問題與分析 64
5.2.4 功能拓展與優化階段 -計算基礎信任與制度 69
5.2.5 穩定運行階段 -制度基礎信任 74
5.3 小結 76
第六章結論與展望 77
參考文獻 81
英文部分 81
中文部分 84
附錄一 D公司 ERP 系統介紹 85

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指導教授

林子銘

審核日期

2012-6-15

推文