| dc.contributor.advisor | 吳安妮 | zh_TW |
| dc.contributor.author (Authors) | 許文德 | zh_TW |
| dc.creator (作者) | 許文德 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:26:54 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:26:54 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:26:54 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094353036 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30203 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 94353036 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 在全球化的影響下，許多企業挾帶本身之獨特優勢，在全球各地成立子公司，以結合當地資源為企業創造最大的利潤。中國大陸擁有充沛的人力、廣大的市場，以及各項租稅誘因，吸引世界各國的企業進駐大陸市場，促使近年來大陸經濟蓬勃發展。我國企業也跟隨這潮流，紛紛前往大陸投資設廠。 本研究從智慧資本的觀點來探討在進行海外投資時，企業在台灣所累積的智慧資本是否能帶給海外子公司經營上的優勢及影響海外子公司經營績效？本研究利用實證研究，以大陸台商企業為例，探討台商母公司智慧資本與大陸子公司經營績效之關聯性。 實證結果發現，母公司「員工附加價值成長率」與子公司經營績效有顯著正相關。母公司「研發費用成長率」與子公司經營績效之關係，皆發現有遞延效果。在電子業，對子公司的研發效益出現在第二年及第三年；在非電子業，對子公司的研發效益出現在第三年。母公司「專利權」與子公司經營績效呈現顯著正相關。 | zh_TW |
| dc.description.abstract (摘要) | In the effects of globalization, many enterprises establish the subsidiary around the world to combine their unique advantages with local resources to create the maximum profits. With abundant manpower, large market, and various tax incentives, China attracts business from all around the world to make investment in mainland China in recent years. Taiwan’s enterprises also follow this trend too. This study, in the viewpoint of the intellectual capital, intends to discuss that: Can the intellectual capital accumulated in Taiwan enterprises bring the overseas subsidiaries operating on the edge and influence the performance of the overseas subsidiaries? The study uses the mainland’s Taiwan enterprises as an example to discuss the relationship between the intellectual capital of Taiwan business’s parent company and the performance of mainland China subsidiaries. The empirical results show that: “the growth rate of value added employee” of parent company was positively correlated with the performance of subsidiaries. "The growth rate of R&D" of Parent company and the performance of subsidiaries were found to have delayed effect. In the electronics industry, the benefits of R&D appear in the second year and third year; in the non-electronics industries, the benefits of R&D emerge in the third year. "Patents" of Parent company was significantly related with the performance of subsidiaries. | en_US |
| dc.description.tableofcontents | 壹、緒論 1 一、研究動機與目的 1 二、研究問題 4 三、論文架構 6 貳、文獻探討 8 一、海外投資理論 8 1.國外文獻 8 二、母公司經營管理與子公司經營績效之關聯性 20 1.國外文獻 20 2.國內文獻 31 三、智慧資本分類 42 四、智慧資本資與企業價值及經營績效之關聯性 47 1.國外文獻 47 2.國內文獻 55 四、研究延伸 72 1.本研究擬沿用過去研究之部分 72 2.本研究擬補過去研究之不足部分 73 參、研究方法 76 一、觀念性架構 76 二、研究假說 77 1.母公司人力資本與子公司經營績效之影響 77 2.母公司創新資本與子公司經營績效之影響 79 3.母公司流程資本與子公司經營績效之影響 82 三、變數衡量 84 1.應變數 84 2.自變數 84 3.控制變數 87 四、實證模型 90 五、資料分析 91 六、研究期間與研究樣本 92 肆、實證結果 96 一、敘述性統計分析 96 二、迴歸分析之複共線性檢定 98 1.相關係數檢定 98 2.複共線性檢定 98 3.獨立性檢定 101 三、迴歸分析結果 102 1.母公司人力資本與子公司經營績效之影響 102 2.母公司創新資本與子公司經營績效之影響 105 3.母公司流程資本與子公司經營績效之影響 109 四、敏感性分析 111 1.以修正式資產報酬率探討母公司智慧資本與子公司經營績效之影響 111 伍、結論與建議 122 一、研究結論 122 1.母公司人力資本與子公司經營績效之影響 122 2.母公司創新資本與子公司經營績效之影響 124 3.母公司流程資本與子公司經營績效之影響 125 二、研究限制 127 三、研究貢獻 128 1.對實務界之貢獻 128 2.對學術界之貢獻 128 四、研究建議與未來研究方向 129 1.對實務界之建議 129 2.未來研究方向 130 參考文獻 132 圖目錄 圖1-1 台商海外投資地點統計圖 1 圖1-2 台商海外子公司技術來源統計圖 2 圖1-3 研究流程圖 7 圖 2-1 智慧資本架構圖 43 圖3-1 研究架構圖 76 圖3-2 樣本選取示意圖 92 圖3-3 樣本選取過程圖示 93 表目錄 表2-1 海外投資理論相關研究文獻彚整表 15 表2-2 母公司經營管理與子公司經營績效關係相關文獻彙整表 33 表2-3 智慧資本分類文獻彙整表 45 表2-4 智慧資本與企業價值及經營績效相關文獻彚整表 61 表2-4研究延伸彙整表 74 表3-1 本研究變數名稱及說明彙總表 89 表3-2 樣本公司產業別彙總表 94 在台上市櫃公司家數 94 在台上市櫃家數比例(%) 94 表3-3 本研究變數資料來源 95 表4-1 敘述性統計表 96 表4-2 自變數之相關係數表 99 表4-3 VIF結果-母公司人力資本與子公司經營績效 100 表4-4 VIF結果-母公司創新資本與子公司經營績效 100 表4-5 VIF結果-母公司流程資本與子公司經營績效 100 表4-6 Durbin-Watson檢定結果彙整 101 表4-7 母公司人力資本與子公司經營績效之影響：全體樣本 103 表4-8 母公司人力資本與子公司經營績效之影響：電子業樣本 104 表4-9 母公司人力資本與子公司經營績效之影響：非電子業樣本 104 表4-10 母公司創新資本與子公司經營績效之影響：全體樣本 106 表4-11 母公司創新資本與子公司經營績效之影響：電子業樣本 107 表4-12 母公司創新資本與子公司經營績效之影響：非電子業為樣本 108 表4-13 母公司流程資本與子公司經營績效之影響：全體樣本 110 表4-14 本研究變數名稱及說明彙總表 112 表4-15 母公司人力資本與子公司經營績效之影響-修正式ROA：全體樣本 114 表4-16 母公司人力資本與子公司經營績效之影響-修正式ROA：電子業 115 表4-17 母公司人力資本與子公司經營績效之影響-修正式ROA：非電子業 116 表4-18 母公司創新資本與子公司經營績效之影響-修正式ROA：全體樣本 117 表4-19 母公司創新資本與子公司經營績效之影響-修正式ROA：電子業 118 表4-20 母公司創新資本與子公司經營績效之影響-修正式ROA：非電子業 119 表4-21 母公司流程資本與子公司經營績效之影響：全體樣本 121 表5-1 本研究之研究結論彚總表 126 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353036 | en_US |
| dc.subject (關鍵詞) | 智慧資本 | zh_TW |
| dc.subject (關鍵詞) | 經營績效 | zh_TW |
| dc.subject (關鍵詞) | 台商 | zh_TW |
| dc.title (題名) | 台商母公司智慧資本與大陸子公司經營績效關係之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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