台灣菸酒公司轉型策略與體制變革之研究

Abstract

台灣菸酒公司的歷史可追溯至日治時期，當時的殖民政府為了擴充財源並進行社會控制，因此將重要民生物質如鴉片、鹽、樟腦、菸、酒、火柴、度量衡及石油等統一納入國家管控，並成立專賣機構由政府壟斷生產權及銷售權。這樣的現象在國民政府遷台之後並沒有改變，菸、酒持續由國家施行專賣，行業內只存在一家由政府所設立經營之專賣機構～菸酒公賣局，市場獨占之特性構成唯一廠商等同產業全體，因此產業研究之重點即為體制研究，並且可說，任何以體制作為主題之研究，很大篇章等同研究公營體制之特徵，以及菸酒公賣制度之變革。 國家獨占局面直到上個世紀最後十年始有改變，在全球化、私有化浪潮推波下，台灣於1990年代拉開公營事業民營化序幕，而台灣菸酒公司作為最早推動的單位之一，主管機關卻於2011年作出維持公營體制、暫緩執行推動民營化的決議。事隔十年之後，因為產業環境快速變化，不僅國內菸酒市場總體產值成長趨緩，台灣菸酒公司品牌市佔率亦逐年下滑，因此如何善用優勢公司轉型，成為百年老店再展風華之關鍵。 本研究首先透過文獻資料，針對公營事業之由來與民營化之成因～市場失靈及政府失靈闡述其內涵；採用台灣菸酒公司長達十年之營業數據，以6項財務比率進行經營績效評估，此可視為台酒公司維持公營路線之總體檢；進一步探討經營環境日趨嚴峻下公司的轉型策略，並檢視公營、民營兩種不同體制對轉型之影響；最終以關係人訪談核對經由文獻資料、數據模型所得出的初步結論並進行修正，同時分析台灣菸酒公司重啟民營化的必要性與可行性。 企業每一次的轉型代表面對外在環境變化所作出的回應，轉型成功則企業可從中汲取新的動能持續發展，轉型失敗則企業無力競爭終將走向衰頹。因而，進行體制改革是為了幫助企業的轉型更為徹底，特別就公營事業而言，方向正確的體制改革尤其是事業體轉型成功與否的核心條件。

The history of Taiwan Tobacco and Liquor Cooperation (TTL) can date back to the Japanese colonial period. In order to expand the financial resources and exercise social control, the colonial government at that time included important staple merchandises such as opium, salt, camphor, tobacco, alcohol, matches, weights and measures and oil into its control, and set up a monopoly organization to monopolize production rights and sales rights. This phenomenon had not changed even after the Chinese Nationalist Government relocated to Taiwan, so that tobacco and alcohol still continued to be monopolized. There is only one monopoly agency, Taiwan Tobacco and Wine Monopoly Bureau, established by the government in the industry. The structure of the monopoly market caused the only manufacturer to constitute the entire industry so it can be said that any research which focused on the system of TTL is mostly equivalent to studying the characteristics of the state-owned enterprise system and the transformation of the monopoly system of tobacco and alcohol. The situation of national monopoly has changed since the last decade of the last century. Under the wave of globalization and privatization, Taiwan started the privatization of state-owned enterprises in the 1990s. AS one of the earliest enterprises to be promoted to privatize, TTL was made a decision to maintain the state-owned system and suspend the implementation of privatization in 2011 by its competent authority. Ten years later, because of the rapid changes in the industrial environment, not only the overall output value of the domestic tobacco and alcohol market has slowed down, but the market share of TTL has also declined year by year. Thus, how to use the advantages to transform TTL becomes a key of the reappearing glory of the century-old store. In this study, it first focuses on the origin of state-owned enterprises and the causes of privatization, market failure and government failure, to describe their connotation respectively by using literature. Then, this study uses the ten-year operating data of TTL to evaluate the operating performance with six financial ratios and this evaluation can be regarded as an overall inspection of the enterprise's maintenance of the state-owned system. Furthermore, the study explores the enterprise's transformation strategy in the face of the increasingly severe operating environment, and examines the impact of the two different systems, state-owned and private, on the transformation. Ultimately, the preliminary conclusions drawn from the literature and data models are checked and revised through interviews with related persons of TTL, and the necessity and feasibility of TTL to restart privatization are analyzed simultaneously. Each transformation of an enterprise represents a response to changes in the external environment. If the transformation succeeds, the enterprise can learn from it and continue to develop. If the transformation fails, the enterprise's inability to compete will eventually make the enterprise decline. As a consequent, system reforms are carried out to help enterprises transform more thoroughly. Especially in the case of state-owned enterprises, the right direction of system reforms is the core condition for the success of business transformation.