【作者】 刘建忠；

【导师】 石本仁；

【作者基本信息】 暨南大学 ， 会计学， 2009， 博士

【摘要】 诺斯认为「有效率的经济组织是经济增长的关键;一个有效率的经济组织在西欧的发展正是西方世界兴起的原因。而有效率的经济组织需要在制度上作出安排和确立产权以便对人的经济活动造成激励」。华人文化长期受儒家文化的熏陶,人际关系网络的特殊性,受到家族理念相当大的影响,华人的特有人际关系网络是社会资本运用的起源。钱德勒(Chandler 1977)将家族企业看做一种过渡性的企业组织型态。韦伯(Weber 1920)「新教伦理」对于东西两方的论述,开启从社会学视角对中国家族和经济发展的理论研究与论述,然而近代的理论研究表明,「信任」是一个具有关键性的影响因素。而信任即是信息浓缩。由华人人际关系网络的家族信任到信息及时充分披露的社会信任,进而充分运用社会资本,是一个制度变迁的过程,其间包括企业本身的制度及社会相关的制度。本文特别之处在于以华人文化、社会学、新制度经济学为起点探讨华人家族企业的成长历史演进中信息披露与社会资本充分运用关连性印证台湾社会制度变迁的过程,并以大成长城公司五十年的实践验证这个过程理论。主要贡献为突破传统会计信息的财务技术框架,从社会资本网络关系来探讨信息披露。本文研究启示为:大成的治理与发展过程与影响因素,创办人人格特质于大成创办初期具有关键影响。华人关系文化封闭的信息体系形成「信任障碍」,需过渡到专业经理人专业管理制度与公司治理。台湾企业信息披露制度的演变与特点为,台湾信息披露机制变迁最重要的动力因素是社会弊端的产生与后续亡羊补牢。信息披露与社会资本利用的关系,信息披露是一个过程,目的在获得信任,通过信息披露机制,取得社会信任,并建立品牌声誉机制,才能充分利用社会资本。大成从一个封闭的家族企业走向国际,并带有浓厚的家族治理特色与华人文化的影响密不可分,同时,大成从利用国际资本、职业化管理的推进及信息披露的透明化是台湾进一步政治民主化,信息管理制度化的必然结果。更多还原

【Abstract】 North has advocated that the key of economic growth was,and still is an efficient economics system.It is efficient in the sense that;the system of property rights gives individuals incentives to innovate and produce.An efficient economic system of European economic development and history generally cite The Rise of the Western World.The Chinese culture,which has long been under the influence of Confucianism while the uniqueness of Chinese interpersonal relationship network has been greatly influenced by the family concept,the unique interpersonal relationship network within the Chinese community forms the origin of the utilization of social capital.Chandler(1977) views family-owned businesses as a transitional form of the modern corporate model.Weber’s(1920) "The Protestant Ethic and the Spirit of Capitalism" is a concept that rewards hard work and signifies the difference between east-west family management.These sociological concepts have raised debates,as well as deeper insights and research into the Chinese family businesses and their continuing growth throughout the years.What was discovered is that,"Trust" is the key impact factor that is found in latest major researches."Trust" is the summary representation of compressed information.From family trust within the Chinese interpersonal relationship networks on to social trust in timely and full information,and further on to the full use of social capital.This is a procedure for institutional change.It includes the institutional change of enterprise and our society.The special points of this thesis are that for applying Chinese culture,Sociology and New Institutional Economics as the starting point to discuss the relationship between the growth and evolution of Chinese family owned enterprises and full utilization of social capital in order to prove the institutional change of the Taiwan society.The DaChan Great Wall Group,was founded fifty years ago in 1957 has witnessed the growth and institutional change of the Taiwan society and is now being used as a practical example for the theory of the process of this institutional change.The major contribution of this thesis is breaking through the traditional accounting and financing technical framework from the views of social capital relationship to discuss the information disclosure.The enlightenments of this thesis are: The impact factors of company governance and development of DaChan Great Wall Group:the personality of the founder had an important and significant impact on the group at the beginning of its establishment.The closed information system of the Chinese interpersonal relationship culture is an obstacle of trust.It needs to be transformed to professional management system and corporate governance system operated by professional managerial personnel.The change and characteristics of information disclosure about Taiwan enterprises’ information disclosure:the key motivation for change in Taiwan information disclosure system is the deterioration of the society and the urge for remedial measures to be taken for future generations. The relationship between information disclosure and social capital utilization: Information disclosure is just a process and the aim is to obtain trust.Through the information disclosure system,social trust can be obtained and brand reputation of the enterprise can be established,thus making full utilization of social capital.DaChan Great Wall Group from an information closed family owned enterprise developed to an international company that is impacted by Chinese family management concept and Chinese culture.DaChan Great Wall Group further using international capital and modern enterprise manager managing that is the result of further Taiwan political democracy system and transparent information managing system.更多还原