以經營指標解釋勞雇雙方的行為模式－新儒學系統論的應用及以1996年工商普查運具精密業抽樣調查檔為例

Abstract

新儒學系統論是林國雄教授根據中國五千年來的系統性思考理論及西方系統科學相關理論發展而成的定性決策結構，是一個將初看無序而複雜的系統簡單化和秩序化的分析方法。其中包含三大體系，即陰陽系統、五行系統與天地人三才。本文第二章針對陰陽系統論整理出兩個公理性定義、四個操作性定義、七個公理與四個定律，並透過經營變數的結構性關係說明陰陽系統論在消費活動與生產活動中的應用；還說明五行系統是一個單向因果循環系統，並整理出五行系統的十七個公理、三個操作性定義及二個定理。 陰陽系統是一個被動發展系統，可透過相關公理將系統按地、人、天三才層次展開；而五行系統是一個被動循環系統。整合陰陽系統與五行系統從而透過相關公理系統可以找出經營管理內任何單向因果循環的五個相生相剋的要素。由於這些要素符合五行窮舉的要件，可以利用統計學上相關係數檢定的方法，由合理配對的要素間是否達顯著相關，以決定其生、剋關係是否發生作用，並由觀察五行相生循環順暢與否，依實際的生剋關係來制定重要而正確的決策。除了為新儒學定性決策結構提供理論基礎，並可作為經營管理上分析的工具。 第三章依Gold(1972)所提出管理控制比例分析模式的概念，針對產業財務資料導出八個因果鏈條(causal chains)，配合陰陽系統論及五行系統論，除在實證上可以透過產業內某特定分類/群經營的優劣指標，找出關鍵鏈(critical chain)以進行經營改善外，也指出經濟活動五行生剋迴歸的加權必要性及聯立無常。已完成經營變數的母體及樣本迴歸模式的不偏估計式及其變異數之推演、迴歸係數t檢定統計值之推導，並提出對應的相關係數檢定方法與歸納邏輯機率的測量方法等重要工作。此處的五行生剋加權迴歸偏離了傳統最佳線性不偏估計的概念，也帶出了實數性的自由度之新概念。 第四章則以新儒學系統論、定性決策架構與「物理、事理與人理研究法」為基礎，展開五行八卦之混合解析，並利用民國85年台灣地區工商普查資料之運具精密業普查抽樣調查檔資料，由義與利的觀點進行該產業廠商定性決策的評估。分析結果指出：重義輕利所輕的應該是「唯利是圖」的利；而義利雙行指的則是「公利」與「私利」應有的良性互動，作為廠商可以有較佳決策及績效的前提。在澄清義利之辨的同時，並由界定各類廠商業主與員工之義利傾向，獲得幾點發現，可供經營管理者參考。

Neo-Confucian System Theory (NCST), which was derived by Prof. Kuo-hsiang Lin from both Traditional Chinese systematic thinking theory and Western systems science, consists of an analytic method and a qualitative decision-making structure in order to simplify the complicated and disordered system. NCST is mainly composed of three important subsystems：Yin-Yang-based system, Wu-Hsing（五行）-based system, and the Triadic Talents（三才）. In chapter 2, two axiomatic definitions, four operational definitions, seven axioms, and four laws have been proposed to be the theoretical foundation for the Yin-Yang-based system theory on the one hand, and to be used as the analytic tools for business management on the other hand,. The author applies the Yin-Yang-based system theory to both consumer’s and producer’s activities through the relational structure of managerial variables. He explains that the Wu-Hsing-based system is a one-way causal cyclical system in which seventeen axioms, three operational definitions, and two theorems are proposed.

Yin-Yang-based system is the passive developmental system of NCST. It can be laid out through related axioms by the order of Earth(地), Man(人) and Heaven(天). Integration of the Yin-Yang-based system and the Wu-Hsing-based system via the related axiom makes five elements of both hsiang-sheng(相生) and hsiang-ke(相剋) of any one-way causal cycle in business and management be able to be drawn. Since those five elements satisfy collective exhaustivity of Wu-Hsing, one can calculate and test the correlation coefficients for each reasonable pair of these elements and, in turn, conclude whether each correlation is significant and whether its corresponding hsiang-sheng or hsiang-ke is functioning. In other words, one can come up with important correct decision-makings based on the realistic sheng-ke(生剋) relationship and the smoothness of Wu-Hsing hsiang-sheng cycle . The author provides the theoretical background for the structure of the Neo-Confucian qualitative decisions. He uses the structure as an analytic method for business management, too. Using the concept of Managerial Control Ratios proposed by Bela Gold(1972), the author deduces eight causal chains from industrial operation data in chapter 3. It can be empirically utilized to find out “critical chain” by performance indices within certain classification/group in an industry for the sake of performance improvement. He also points out the irregular simultaneity of Wu-Hsing Sheng-Ke regression models and the necessity of weighting these models in economic regressions. The important achievements reached in this chapter are：derivation of the unbiased estimators and their variances, derivation of t test-statistics for both regression coefficients and their corresponding correlation coefficients, and the method to measure their corresponding inductive logic probabilities. It seems that the Wu-Hsing Sheng-Ke weighted regressions already depart from the traditional best linear unbiased estimations and bring out the new concept of real degrees of freedom.

Deriving from the ideas of the Neo-Confucian System Theory, the Structure of Qualitative Decision-Making, and the Wuli（物理）- Shili（事理）- Renli （人理）(WSR) approach discussed above, the author works on the mixed analysis of Wu-Hsing and Eight-Trigrams(八卦) in chapter 4. He examines and evaluates the qualitative decision-making of the Industry of Transport Equipments and Precision Instruments Manufacturing in Taiwan Area from the perspective of I(義) and Li(利) using data from the 1996 Census Sampling File. The conclusion ends up with that Jong-I-Ching-Li(重義輕利) in such an industry means private interests must not be the only or major consideration. Thus, good interactions between public benefits and private interests should be the premise of achieving better quality of decision-making and higher level of accountability, which is so-called I-Li-Shuang-Hsing(義利雙行). After clarifying the distinction between I and Li, and defining the tendency of I and Li between both employees and employers, the author has several findings which may serve as references for business practitioners.