本研究主要在探討國際標準化組織（ISO）推動ISO驗證與國家推行及企業實行ISO驗證的主要目的，是為了獲得ISO驗證證書？或是設定並達成這些國際標準所要求的實質績效指標？抑或兩者皆重？本論文提出『形式績效指標』與『實質績效指標』兩種假設，來探討國家和企業推行ISO驗證的目的與本質。
本研究以2012年全球GDP排名前45國的「國內生產毛額（GDP）」與該國同年通過以下七種ISO驗證項目(品質管理系統、環境管理系統、能源管理系統、資訊安全管理系統、汽車業管理系統、醫療器材管理系統與食品安全管理系統)證書數進行迴歸分析。研究結果顯示全球GDP排名前45國ISO驗證家數可以解釋75.21％該國同年GDP 與74.48％該國次年GDP。
再以國內202家個別企業為對象，以企業通過不同ISO驗證項目為自變項，採用迴歸分析的方法，對依變項利潤、營業額、風險值和品質成本的影響進行研究，結果有顯著關係。
依據ISO總會不同ISO驗證系統之實質績效指標，針對35家企業進行質性研究，得到以下十個實質績效指標(年度法令法規符合性費用(含罰單金額與律師費用)、客戶滿意度、環境保護專案與績效費用、能源專案與績效費用、資訊安全監控費用、資訊安全專案與績效費用、檢驗與測試費用、供應商發展計畫費用、文件化制度費用及設計責任與能力費用)。
以此十項『實質績效指標』，在控制項設為營業額1億以上與以下兩組對我國汽車業66家企業之依變項：同年利潤、風險值和品質成本進行迴歸分析。結果得知『實質績效指標』對我國汽車產業可以解釋56.6％利潤、31％降低風險與42％品質成本。
本研究主要發現如下：全球GDP排名前45強各國ISO驗證家數和GDP成顯著關係，故國家驗證本質『形式績效指標』假設成立。但對GDP成長率與人均GDP無顯著差異。個別企業若以通過ISO驗證數，對利潤、營業額、風險值和品質成本迴歸結果有顯著相關，解釋量由6.4％到16％；我國汽車產業選擇ISO驗證對利潤、營業額、風險值和品質成本迴歸結果無相關，但實質績效指標對利潤、風險值和品質成本迴歸結果有顯著相關，此結果代表汽車業藉由ISO驗證可以增加利潤、適度的降低風險與品質成本，也證實我國汽車業驗證本質『實質績效指標』假設成立，『形式績效指標』假設不成立。故國家推動ISO驗證制度時，除考量整體ISO驗證證書總數量外，也應鼓勵各產業選擇適合的實質績效指標並落實ISO驗證，而個別企業應選擇其適宜的績效指標，而非只為獲得證書，以期達到落實標準與績效指標進而增加企業利潤、降低風險與品質成本的目標。

The purpose and the nature for ISO citification are the certifications or the Key performance Index(KPI) or both. This study supposed the(formalism) and (Realism-Key performance Index(KPI)) hypotheses to explain the “The natures of the certification work”for each country and enterprise. Choice the 7 kinds ISO certifications amounts from the top 45 GDP country’s including the quality management system (ISO9001-QMS), ISO14001-EMS, ISO50001, ISO27001-ISMS, TS16949, ISO13485 and ISO22000-FSMS to do the regression analysis with the dependent variables GDP. The result showed that 2012 ISO certifications in each country could explain 75.21% GDP for 2012 and predict 74.48% GDP for 2013.
The qualitative research from investigations of 35 companies to get the following ten KPI : compliance laws fee(removed by the Multicollinearity)、customer satisfaction、environmental protection projects fee、engineer management fee(removed by the Multicollinearity)、ISMS Monitoring fee、ISMS Project fee(removed by the Multicollinearity)、the testing and inspection fee、supplier development program fee、documented control fee and design ability fee(removed by the Multicollinearity) to do the regression with 4 dependent variables.
The organizations select different certificates can increase profits and revenue and reduce the risk and cost of quality; such as choose these KPI variables could explain 56.6% to increase the profit、31% to reduce the risk and 42% of Quality cost of the auto industry。These result showed that the (Formalism Hypotheses) could explain the “The natures of the certification work of country and the enterprise” and the (Realism-Key performance Index Hypotheses) could explain to the auto industry in Taiwan. The governments need not only to promote the ISO certifications work for increasing GDP but also need to management the certifications body and promote the different industry to choice their own KPI to increase their profit and to reduce the risk and the quality.

目錄
中文摘要 ------------------------------------------------------- Ⅰ
英文摘要 ------------------------------------------------------- II

誌謝 ------------------------------------------------------- Ⅲ
目錄 ------------------------------------------------------- Ⅴ
表目錄 ------------------------------------------------------- Ⅶ
圖目錄 ------------------------------------------------------- IX


第一章 緒論--------------------------------------------------- 1
第一節 研究背景---------------------------------------- 1
第二節 研究目的---------------------------------------- 4
第三節 名詞詮釋---------------------------------------- 7

第四節 研究範圍---------------------------------------- 13

第五節 研究步驟與章節架構------------------------------ 16

第二章 文獻探討 ----------------------------------------------- 19
第一節 ISO驗證制度歷史之探討--------------------------- 19
第二節 形式績效指標與實質績效指標兩種假設之探討--------- 42
第三節 ISO驗證制度與利潤、風險值及品質成本之探討-------- 46
第四節 ISO驗證的相關實證之探討------------------------- - 51

第三章 研究方法------------------------------------------------ 55
第一節 研究架構與研究假說----------------------------- --- 56
第二節 研究樣本----------------------------------------- 64
第三節 質性研究-第三階段研究設計------------------------ 71
第四節 定量研究-第一階段、第二階段與第四階段研究設計---- 78
第五節 研究設計彙整------------------------------------- 93

第四章 實證結果分析與討論-------------------------------------- 95
第一節 世界184國7種ISO驗證證書佔有率與成長率分析結果-- 95
第二節 第一階段全球2012年GDP排名前45國7種ISO驗證證
書對該國5種GDP定量研究結果--------------------- 115
第三節 第二階段我國202家企業7種ISO驗證證書對利潤、營業額、
風險和品質成本定量研究結果----------------------- 128
第四節 第三階段我國企業ISO驗證實質績效指標質性研究結果- 137
第五節 第四階段我國汽車產業ISO驗證實質績效指標對利潤、風
險和品質成本定量研究結果------------------------- 142
第五章 結論與建議---------------------------------------------- 167
第一節 研究結論----------------------------------------- 167
第二節 研究意義與建議----------------------------------- 182
第三節 研究限制與未來研究方向--------------------------- 188

參考文獻 ------------------------------------------------------ 192

附錄一 研究假說與四階段研究說明-------------------------------- 216
附錄二 質性研究說明-------------------------------------------- 218
附錄三 定量研究問卷說明---------------------------------------- 229
附錄四 作者論文------------------------------------------------ 235


表目錄

表2-1 1993、1994年及2012年ISO9001全球七大區域ISO驗證證書表-- 24
表3-1 GDP排名前45國7種ISO驗證證書與5種GDP敘述統計表------- --------66
表3-2 我國企業7種ISO驗證證書與10種績效指標敘述統計表------- --------70
表3-3 質性研究深度訪談蒐集表------------------------------ 73
表3-4 質性研究效度彙整表------------------------------------- 76
表3-5 GDP排名前45國7種ISO驗證證書多元共線性檢測數據表----- 81
表3-6 我國202家企業7種ISO驗證證書多元共線性檢測數據表------ 82
表3-7 10種實質績效指標多元共線性檢測數據表------------------- 83
表3-8 7種ISO驗證證書張數與10種實質績效指標相關分析表--------- 84
表3-9 企業風險發生機率量化表--------------------------------- 87
表3-10 企業風險衝擊程度等級量化表----------------------------- 88
表3-11 企業風險檢測度量化表----------------------------------- 89
表3-12 2012年GDP排名前45國7種驗證證書與5種GDP數據表---------- 91
表3-13 研究設計彙整表----------------------------------------- 93
表4-1 2012年全球ISO9001證書排名前10國之GDP彙總表----------- 97
表4-2 2012年全球ISO9001證書增加排名前10國證書數表----------- 98
表4-3 2012年全球ISO9001證書排名前5強工業別證書數表---------- 99
表4-4 2012年全球ISO14001證書排名前10國證書數表-------------- 102
表4-5 2012年全球ISO50001證書排名前10國證書數表-------------- 104
表4-6 2012年全球ISO27001證書排名前10國證書數表-------------- 106
表4-7 2012年全球TS16949證書增加排名前10國證書數表----------- 108
表4-8 2012年全球TS16949證書排名前10國證書數表--------------- 108
表4-9 2012年全球ISO13485證書排名前10國證書數表-------------- 110
表4-10 2012年全球ISO13485證書增加排名前10國證書數表---------- 110
表4-11 2012年全球ISO22000證書排名前10國證書數表-------------- 112
表4-12 2007-2012年我國ISO 22000證書數與世界排名表------------- 112
表4-13 2012年7種ISO驗證證書與2012年GDP迴歸統計表------------ 116
表4-14 2012年4種ISO驗證證書與2012年GDP迴歸統計表------------ 118
表4-15 2012年7種ISO驗證證書與2013GDP迴歸統計表--------------- 119
表4-16 2012年4種ISO驗證證書與2013年GDP迴歸統計表------------ 121
表4-17 2012年7種ISO驗證證書與2012年GDP成長率迴歸統計表------- 122
表4-18 2012年7種ISO驗證證書與2012年人均GDP迴歸統計表--------- 124
表4-19 2012年7種ISO驗證證書與2013年人均GDP迴歸統計表--------- 126
表4-20 企業2012年7種ISO驗證證書與2012年利潤迴歸統計表-------- 129
表4-21 企業2012年7種ISO驗證證書與2012年營業成本迴歸統計表----- 131
表4-22 企業2012年7種ISO驗證證書與2012年風險值迴歸統計表------- 133
表4-23 企業2012年7種ISO驗證證書與2012年品質成本迴歸統計表------ 135
表4-24 控制措施與績效指標彙總表------------------------------- 138
表4-25 鑑定員間每個樣本同意度--------------------------------- 139
表4-26 6個實質績效指標與利潤迴歸統計表------------------------ 144
表4-27 6個實質績效指標與風險值迴歸統計表---------------------- 146
表4-28 6個實質績效指標與品質成本迴歸統計表-------------------- 148
表4-29 13個自變項與利潤迴歸統計表----------------------------- 151
表4-30 13個自變項與風險值迴歸統計表--------------------------- 152
表4-31 13個自變項與品質成本迴歸統計表------------------------- 154
表4-32 我國汽車產業ISO驗證自變項對利潤10種模式迴歸結果表-------- 156
表4-33 我國汽車產業ISO驗證自變項對風險值10種模式迴歸結果表----- 160
表4-34 我國汽車產業ISO驗證自變項對品質成本10種模式迴歸結果表---- 164

圖目錄

圖1-1 研究步驟與章節架構圖------------------------------------ 18
圖3-1　 全球2012年GDP排名前45國7種ISO驗證證書張數對該國5種
GDP研究架構圖------------------------------------------ 57
圖3-2　 我國2012年個別企業7種ISO驗證與10種驗證績效指標對企業
同年利潤、營業額、風險值與品質成本研究架構圖-------------- 58
圖4-1　 1993-2012年ISO9001證書全球7大區域分佈圖--------------- 96
圖4-2　 2012年ISO9001證書各工業別長條圖----------------------- 100
圖4-3　 2012年ISO9001證書各工業別圓圖------------------------- 100
圖4-4　 2005-2012年ISO14001證書全球7大區域分佈圖-------------- 101
圖4-5　 2011-2012年ISO50001證書全球7大區域百分比分佈圖-------- 103
圖4-6　 2012年ISO27001證書全球7大區域長條圖------------------- 105
圖4-7　 2006-2012年ISO27001證書全球7大區域分佈圖------------- 105
圖4-8　 2004-2012年TS16949證書全球7大區域分佈圖-------------- 107
圖4-9　 2004-2012年ISO13485證書全球7大區域分佈圖------------- 109
圖4-10　 2007-2012年ISO22000證書全球7大區域分佈圖------------- 111

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