並前往http://www.sec.ntnu.edu.tw/Monthly/94(276-285)/279-PDF/279-03%E6%BA%AB%E5%AE%A4%E6%95%88%E5%AE%A4%E7%9A%84%E5%8A%9F%E8%88%87%E9%81%8E%E7%A7%91%E5%AD%B8%E6%95%99%E8%82%B2doc.pdf