中文部分
行政院主計處(2008)，2006年工商服務業普查總報告[線上資料]，來源：http://www.dgbas.gov.tw/ct.asp?xItem=532&ctNo- de=3266[2009, August 20] 。
林彩梅proposal會議發言紀錄(2008, January 7)，中國文化大學商學院院長，中國文化大學，台北。
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