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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/95578

    Title: 企業智慧資本績效衡量之研究:生命週期與供應鏈之影響
    Other Titles: Measuring Intellectual Capital Performance:A Test of the Life Cycle and Supply Chain Hypotheses
    Authors: 黃振豊;賴呈今
    Contributors: 淡江大學會計學系
    Keywords: 智慧資本;企業智慧資本績效;生命週期;供應鏈;Intellectual capital;Intellectual capital performance;Life cycle;Supply chain
    Date: 2005-05
    Issue Date: 2014-02-12 15:00:22 (UTC+8)
    Abstract: 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 企業智慧資本績效之關聯性以及不同的生命週期與供應鏈對企業智慧資本績效之 影響。 研究結果發現智慧資本對企業智慧資本績效具正向關係以及生命週期與 供應鏈均對企業智慧資本績效具顯著影響。
    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 public 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 intellectual capital performance, and to test how life cycle and supply chain affect intellectual capital performance. This study finds that intellectual capital has positive effects with intellectual capital performance. Joining life cycle and supply chain, we find that they all have significant affect intellectual capital performances.
    Relation: 2005企業經營管理學術研討會論文集=Proceedings of 2005 Conference on Business Operations and Management (BO&M'2005),16頁
    Appears in Collections:[會計學系暨研究所] 會議論文

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