摘要
公賣局改制為公營的臺灣菸酒公司後，行政院甄選的首任董事長上任，以預期達到「123」目標，作為推動民營化的變革願景。本研究之目的在個案公司推動民營化時，觀察變革過程事件對目標管理的影響、分析目標管理的影響要素，以及探討管理因應之道。因此，本研究採用的個案研究方法，分成三個研究階段：（1）觀察關鍵的過程事件；（2）分析影響目標管理的模式；（3）探討可行的管理機制。
本研究觀察民營化變革過程，包括啟動變革、建立經營團隊、提出目標、溝通變革願景、創造業績、品牌策略與善盡社會責任，在歷經了13個關鍵的過程事件之後，發現原有目標管理已經有了轉變。又進一步分析影響目標管理的模式，並在模式中歸納出三個構面，包括（1）行政與立法（2）社會與市場（3）員工與工會。接著，再進一步訪談員工的認知，研究發現企業提升競爭力，除了重視目標管理之外，如何善用員工的價值觀管理，將有助於個案民營化的成功。綜合言之，本研究的結論以外部環境來看，主張民營化的真正有意義的作為，在於營造企業的正當性與市場競爭力；而對於組織內部的管理而言，則主張參與式的目標管理，以及員工價值觀移轉的「深層變革」。
最後，對於民營化的變革管理，本研究建議（1）預測與控制，只能達成短期的目標，長期而言需要調適性與開放性的做法；（2）領導人的角色是情境的轉換者；（3）價值觀的移轉，是組織變革成功的關鍵因素。

Abstract
While Taiwan Tobacco and Wine Bureau transformed into Taiwan Tobacco and Liquor Corporation, the first presidency was selected publicly to account for privatization by Executive Yuan. The new president proposed 「123」objectives to be the targets and visions in privatization process. This study observed the influences of the emergent events during change process, analyzed the elements that influenced the objectives, finally proposed some management implications. Thus, there are three stages in this case study: (1) elected critical events in the change process, (2) build the model that influenced the objectives, (3) explored the feasible management action.
We divided the change process into different phases, including initiating change , forming top level managers, proposing objectives of management, communicating the vision, creating new competitive advantages, launching new products and implementing social responsibilities. In the wake of 11 critical process events, the「123」objectives was becoming impossible. We analyzed the influencing model which composed by three elements: (1) Executive and Legislative Yuan, (2) social and market, (3) employees and union. Furthermore, by in-depth interviewing with selected employees, we found that the success of privatizing transformation and the improvement of competitive advantage not only depend on management by objectives but also rely on the management by value.
In summary, from external perspective, the real meaningful management action should focus on building the legitimacy and competitive advantages of corporation. On the other side, from the internal perspective, we suggest the participating management by objective and deep structural management by transferring the value of employee. To effective change management of privatization, we recommend that (1) predict and control only work for short term objectives, (2) the role of leader is the player of context, (3) the change of value is the critical factor of privatization.

目 錄
章節目錄 ………………………………………………………….... 5
表目錄 …………………………………………………………… 7
圖目錄 ………………………………………………………….... 8

第一章 緒論 9
第一節 研究背景……………………………………………........ 9
第二節 研究動機與目的………………………………………… 11
第三節 研究範圍與限制………………………………………… 13

第二章 文獻探討 15
第一節 目標管理相關文獻……………………………………… 15
第二節 民營化相關文獻………………………………………… 29
第三節 組織變革相關文獻……………………………………… 36

第三章 研究方法 43
第一節 個案研究法……………………………………………… 44
第二節 研究設計………………………………………………… 48

第四章 個案分析 52
第一節 產業環境分析…………………………………………… 52
第二節 個案公司分析…………………………………………… 63

第五章 變革過程分析 78
第一節 啟動變革………………………………………………… 78
第二節 建立團隊………………………………………………… 80
第三節 提出目標………………………………………………… 82
第四節 溝通變革願景…………………………………………… 84
第五節 創造業績………………………………………………… 87
第六節 品牌策略………………………………………………… 91
第七節 善盡社會責任…………………………………………… 93
第八節 研究發現………………………………………………… 97

第六章 結論與建議 112
第一節 結論……………………………………………………… 112
第二節 建議……………………………………………………… 117

參考文獻 120
中文部分 …………………………………………………………… 120
英文部分 …………………………………………………………… 121
網路資源 …………………………………………………………… 126

附錄 127
附錄一 事件對123目標的影響…………………………………. 127
附錄二 員工對民營化過程事件與企業經營新理念的認知…… 128
附錄三 員工對民營化過程事件的看法………………………… 129
附錄四 員工對企業經營新理念的看法………………………… 132

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三、網路資源
臺灣菸酒股份有限公司：http://www.ttw.gov.tw