智慧資本與企業績效關聯性之研究 : 生命週期與供應鏈及其交乘效果之影響

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Title:	智慧資本與企業績效關聯性之研究 : 生命週期與供應鏈及其交乘效果之影響
Other Titles:	The relationship between intellectual capital and business performance : a test of the life cycle, supply chain hypotheses and interactive effects
Authors:	賴呈今;Lai, Cheng-chin
Contributors:	淡江大學會計學系碩士班黃振豊;Huang, Cheng-li
Date:	2005
Issue Date:	2010-01-11 04:32:09 (UTC+8)
Abstract:	不論在國內外，企業帳面價值明顯低於市場價值，其中以高科技產業最為顯著。由於高科技產業特性不同於傳統產業，相較之下，除了有形資產的擁有外，更著重於研發、創新、團隊合作及技術，但其卻未見於財務報表。因此，未來對企業績效之評估，不再是傳統會計財務資訊所能完全涵蓋，應納入智慧資本為衡量標準。故本研究以資訊電子業為對象，並以因素分析及迴歸模式進行實證研究，探討智慧資本與企業績效之關聯性以及不同的生命週期與供應鏈及其交乘效果對企業績效之影響。研究結果發現智慧資本對企業績效具正向關係；更進一步個別探討生命週期與供應鏈及其交乘效果對企業績效之影響性，其實證結果並發現，在生命週期方面，成長公司係數顯著大於衰退公司，驗證生命週期對企業績效具顯著影響，其關聯性在成長（衰退）期最高（低）；在供應鏈方面，上游公司係數顯著大於下游公司，亦即不同價值活動的資訊電子公司對企業績效具顯著影響；在交乘效果方面，實證結果發現上游成長期公司對企業績效具顯著正向影響。 It is apparent that enterprise’s book values lower than market value, especially in Hi-Tech industry. Hi-Tech companies differ from traditional companies. They focus on research and development, innovation, team unity and new technology. However, these activities above have not been seen in their financial statements. To assess a company performance especially a Hi-Tech company, it is very important to contain into intellectual capital. This study covers three years from 2001 to 2003. The samples are from publicly listed information technology companies on the Taiwan Stock Exchange. The study uses factor analysis and regression analysis to analyze the relationship between intellectual capital and business performance, and to test how life cycle, supply chain and interactive effects affect business performance. This study finds that intellectual capital has positive effects with business performance. Joining life cycle, supply chain and interactive effects, we find that they all have significant affect on business performances.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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