台灣半導體業者導入企業內部出口管控制度之研究

Abstract

出口管制為近年來逐漸獲得重視的議題，特別是在發生恐怖攻擊及飛彈試射等重要事件之後。管制必然會對一般民眾及企業造成限制，然而政府機關著重於「國家安全」，與民間機構著眼於「商業利益」的立場必然產生一些問題。如何透過機制的改善與溝通、協調，創造政府、企業雙贏之局面，乃為出口管制制度重要課題之一。儘管企業內部出口管控制度(ICP)的概念形成已超過十餘年，但礙於資源有限，始終難有太大的進展。直到2012年，經濟部國際貿易局透過修法與積極宣傳等方式，吸引不少有意加入ICP的廠商，然而，相關認知不足，讓有興趣導入的企業仍持保留態度。本研究以最迫切需要加入的半導體業者作為研究之對象，先就出口管制形成的背景與其對業界的影響進行了解，依照台灣現行的規範與各國的架構擬定問卷，藉此了解目前發展現況，探討影響導入ICP其重要程度與績效表現，藉此檢視台灣推展ICP的執行方式是否有需檢討之處，進而提出因應對策，做為廠商導入的參考並增加對ICP的認識。

Export control in high tech is a gradually valued issue after terrorists recent years. Some conflicts exit between national security and business interests. A faultless platform between government and corporations is essential and Internal Control Program (ICP) in business seems to the key to cease the concern of government. However, Internal Control Program (ICP) in TW still cannot developed forward even after a decade published by BoFT due to resources restricts of either TW government or corporate. Until recently some corporate are attracted but so far the majority of corporate still keeps conservative views when there is still gap between government and corporate in the control of high tech commodity export. This thesis targets on semiconductor industry which is one of major industries involving high tech production and distribution. The survey focuses on background and influence of export control via a process of quantification study from semiconductor business’ view. Based on current local laws and regulations, a comprehensive questionnaire was built for an investigation of latest situation on ICP’s development. Some issues such as importance-performance analysis, deficiencies of local ICP’s operation, future strategies of ICP, and others are also discussed in this thesis.