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題名：我國中小企業法令順服成本之經驗研究
書刊名：中國行政評論
作者：張其祿 引用關係／王素彎／高震宇／李秉正 引用關係
作者(外文)：Jang, Chyi-lu／Wang, Su-wan／Kao, Jacqueline／Li, Ping-cheng
出版日期：2013
卷期：19:3
頁次：頁115-158
主題關鍵詞：中小企業；法令順服成本；行政管制革新；Small and medium-sized enterprises；SMEs；Compliance cost；Administrative regulatory reform
原始連結：連回原系統網址new window
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本研究的目的係為瞭解我國中小企業在遵循政府各式企業法令時所衍生的成本負擔狀況，以及在法令順服過程中所遭遇到的問題與障礙。本研究透過對我國有代表性之中小企業主(n=293)進行抽樣調查後發現，勞工退休金提撥、健保分擔、租稅報繳與稽核、規費徵收與報繳等法令，對中小企業係有最高的財務成本負擔。至於企業在法令順服過程中所遭遇到的障礙，則是以法規內容缺乏彈性，未對不同對象(如中小企業 )有差別考量、欠缺統整性的法規內容資料庫及檢索管道、不瞭解法規內容、欠缺法規內容之諮詢管道、法規標準過高，無法有效落實、欠缺執行之財力物力、申辦程序複雜冗長、欠缺單一窗口等為最主要的法規順服問題。本研究復經因素建構方式，共彙整出產品品質、工作安全、公司治理、商業證照、就業平等與商業訴訟等六大類可能影響企業順服成本之法令型態，並亦萃取出法令繁文縟節、法令順服能 /執行力不足、法令瞭解困難、法規評估不足、法令執法不力與法令規劃不全等六種順服障礙。最後則經推論統計檢定發現，法令順服成本與順服障礙之間係具有高度的相關性，且「規模」愈小的廠商似乎愈居劣勢，即其所感受到的法令順服成本與障礙皆愈大。同時企業的投資意向也會顯著受到法令順服成本與順服障礙的影響，其中對廠商投資意願最顯著之負面影響因素即為公司治理法令成本負擔與對法令瞭解之障礙因素。本研究對政府行政管制革新將具有一定之貢獻。
The main purpose of this study is to explore the effect of administrative burdens on small and medium-sized enterprises (SMEs) in Taiwan.Based on a survey from 293 SMEs in Taiwan, it was found that regulations regarding labor pension, health insurance premium, tax payment and user fees had imposed the highest cost burdens on SMEs. Among theSMEs’ major obstacles to compliance with governmental regulations were the lack of regulatory flexibility, consultation, database, and one-stop agents, misunderstanding of regulatory content, and shortage in resources for implementation. Moreover, thestatistical results of this study indicated that there existed a significant correlation between regulatory burdens and compliance obstacles. The findings also showed that the burdens of administrative regulations had fallen disproportionately on SMEs and constituted disincentives for future investment intention.
期刊論文
1.Becker, G. S.(1985)。Public Policies, Pressure Groups, and Dead Weight Costs。Journal of Public Economics，28(3)，329-347。  new window
2.Chittenden, F.、Kauser, S.、Poutziouris, P.(2003)。Tax Regulation and Small Business in the USA, UK, Australia and New Zealand。International Small Business Journal，21(1)，93-115。  new window
3.Cohen, M. A.(2000)。Empirical Research on the Deterrent Effect of Environmental Monitoring and Enforcement。Environmental Law Reporter，30，10245-10252。  new window
4.Craig, J.(2000)。Evaluating Privatisation in Zambia: A Tale of Two Processes。Review of African Political Economy，85，357-366。  new window
5.Djankov, S.、La Porta, R.、Lopez-de-Silanes, F.、Shleifer, A.(2002)。The Regulation of Entry。Quarterly Journal of Economics，117(1)，1-37。  new window
6.Duckett, J.(2001)。Bureaucrats in Business, Chinese Style: The Lessons of MarketReform and State Entrepreneurialism in the People’s Republic of China。WorldDevelopment，29(1)，23-37。  new window
7.Guasch, J. L.、R. W. Hahn(1999)。The Costs and Benefits of Regulation: Implications for Developing Countries。World Bank Research Observer，14(1)，137-158。  new window
8.Hahn, R. W.(1998)。Policy Watch: Analysis of the Benefits and Costs of Regulation。Journal of Economic Perspectives，12(4)，201-210。  new window
9.Harris, L.(2002)。Firm Responses to Employment Regulation。Journal of Small Business and Enterprise Development，9(3)，296-306。  new window
10.Malloy, T. F.(2003)。Regulation, Compliance and the Firm。Temple Law Review，76(3)，454-5。  new window
11.Parker, D.(2002)。Economic Regulation: A Review of Issues。Annals of Public andCooperative Economics，73(4)，493-519。  new window
12.Stigler, G.(1971)。Theory of Economic Regulation。Bell Journal of Economicsand Management，2(spring)，3-21。  new window
13.Tangri, R.、A. Mwenda(2001)。Corruption and Cronyism in Uganda’sPrivatization in the 1990s。African Affairs，100，117-133。  new window
14.Becker, Gary S.(1983)。A theory of competition among pressure groups for political influence。The Quarterly Journal of Economics，98(3)，371-400。  new window
15.Spence, David B.(2001)。The Shadow of the Rational Polluter: Rethinking the Role of Rational Actor Models in Environmental Law。California Law Review，89，917-998。  new window
16.Peltzman, Sam(1976)。Toward a More General Theory of Regulation。Journal of Law and Economics，19(2)，211-240。  new window
會議論文
1.Pierre, G.、S. Scarpetta(200412)。Employment Regulations through the Eyes of Employers: Do They Matter and How Do Firms Respond to Them?。IZA (Institute for the Study of Labour)，(會議日期: 200412)。Bonn, Germany。  new window
研究報告
1.Crain, M. W.(2005)。The Impact of Regulatory Costs on Small Firms。  new window
2.Crain, M. W.、T. D. Hopkins(2001)。The Impact of Regulatory Costs on Small Firms。  new window
3.Hopkins, T. D.(1995)。Profiles of Regulatory Costs。  new window
4.Hopkins, T. D.(1998)。A Survey of Regulatory Burdens。  new window
圖書
1.Better Regulation Task Force(2001)。Local Shops: a Progress Report on Small Firms Regulation。London：Cabinet Office。  new window
2.Blackburn, R.、M. Hart(2002)。Small Firms’ Awareness and Knowledge of Individual Employment Rights。  new window
3.Blundell, J.、C. Robinson(2000)。Regulation without the State…The DebateContinues。Readings 52。London：Institute of Economic Affairs。  new window
4.Edwards, P.、Ram, M.、Black, J.(2003)。The Impact of Employment Legislation on Small Firms: A Case Study Analysis。  new window
5.Federation of Small Business(2004)。Lifting the Barriers to Growth in UK Small Businesses。  new window
6.Hamburg, M.(1987)。Statistical Analysis for Decision Making。Harcourt, Brace Jovanovich。  new window
7.Joskow, P. L.、R. G. Noll(1981)。Regulation in Theory and Practice: An Overview。NBER Chapters, in: Studies in Public Regulation。National Bureau of Economic Research, Inc.。  new window
8.Kox, H.(2005)。Intra-EU Differences in Regulation-caused Administrative Burden for Companies。EUCompetitiveness Report 2005。The Hague：DG E&I (WIFO), CPB Netherlands Bureau for Economic Policy Analysis。  new window
9.OECD(1995)。Checklist for Regulatory Decision-Making。Paris：OECD Publications。  new window
10.OECD(2000)。OECD Small and Medium Enterprise Outlook。Paris：OECD Publications。  new window
11.OECD(2001)。Views on Red Tape-Administrative and Regulatory Burdens on Small and Medium-Sized Enterprises。Paris：OECD Publications。  new window
12.OECD(2001)。Responses to the Survey on Regulatory Capacities in OECD Countries。Paris：OECD Publications。  new window
13.OECD(2003)。FromRed Tape to Smart Tape -- Administrative Simplification in OECD Countries。Paris：OECD Publications。  new window
14.Rechtschaffen, C.、D. L. Markell(2003)。Reinventing Environmental Enforcement and the State/Federal Relationship。Washington, DC：Environmental Law Institute。  new window
15.Theobald, R.(1990)。Corruption, Development and Under-development。Basingstoke：Macmillan。  new window
16.經濟部中小企業處(2007)。中小企業白皮書。臺北：經濟部中小企業處。  延伸查詢new window
17.OECD(1997)。The OECD Report on Regulatory Reform: Synthesis。Paris：OECD Publications。  new window
其他
1.Atkinson, J.，J. Hurstfield(2003)。Business Service Annual Survey of Small Businesses: UK 2003，http: //www.sbs.gov.uk/content/analytical/sbsannualsmesurvey2003.pdf， 20070626。  new window
2.Chittenden, F.，Kauser, S.，Poutziouris, P.(2002)。Regulatory Burdens of Small Business: A Literature Review，http: //www.sbs.gov.uk/content/analytical/research/Regulation-Report.pdf。  new window
3.Federation of Small Business(2002)。Lifting the Barriers to Growth in UK Small Businesses，http://www.fsb.org.uk， 20070605。  new window
4.Michaelis, C.，K. Smith，S. Richards(2001)。Regular Survey of Small Business' Opinions: First Survey -- Final Report，http: //www.sbs.gov.uk/content/analytical/research/omnibussurvey1.pdf， 20070608。  new window
5.NatWest Press(20040719)。Business Reduce Staff due to Red Tape，http: //www.natwest.com/pressroom/index.asp?navid=PRESS_ROOM&pid=63， 20070608。  new window
6.Observatory of European SMEs(2004)。Highlights from the 2003 Observatory, No. 8，http: //europa.eu.int/comm/enterprise/enterprise_policy/analysis/doc/smes_observatory_2003_report8_en.pdf， 20070610。  new window
 
 
 
 
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