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| Title: | 企業往來關係與組織內知識分享對企業財務績效之影響－以我國上市櫃公司為例
The Impact of Guanxi and Knowledge Sharing on Financial Performance: An Examination of Taiwan`s Stock Exchange Market |
| Authors: | 陳秉煦
Chen, Ping-hsun |
| Contributors: | 吳安妮
Wu, Anne
陳秉煦
Chen, Ping-hsun |
| Keywords: | 關係
知識分享
財務績效
智慧資本
guanxi
knowledge sharing
financial performance
intellectual capital |
| Date: | 2005 |
| Issue Date: | 2009-09-11 17:24:02 (UTC+8) |
| Abstract: | 現今競爭日趨激烈，企業需與外界利害關係人緊密結合，以形成知識充分交流的關係網絡，且若個人的知識與關係深植入組織中，將可累積企業的智慧資本，並增加競爭優勢。既然往來關係、組織內之知識分享對企業如此重要，本研究除單獨討論企業往來關係、組織內之知識分享對企業財務績效的影響外，尚探討自變數對企業財務績效的交互影響。
本研究之樣本來自台灣智慧資本研究中心之「智慧資本企業實地調查問卷」，共172家我國上市櫃公司。本研究以「經常往來供應商」與「經常往來顧客」代理企業往來關係，以「高階主管討論會議頻率」及「整合企業資訊及建立知識庫」代理組織內知識分享，而應變數為總資產報酬率、股東權益報酬率、權益市價淨值比與Tobin`s Q值。研究期間為2004年1月至12月，以線性迴歸方式進行實證分析。
實證結果顯示，對電子產業而言，經常往來供應商愈多，且高階主管討論會議的頻率愈高，對企業的財務績效愈不好；當企業有整合企業資訊及建立知識庫時，對企業財務績效具正向影響。除此之外，更發現二自變數的確對企業財務績效具交互影響及部分遞延效益。
As competitive environment nowadays, corporation need close relationships with its related parties. It is critical that guanxi and relationship root in corporation to share this kind of knowledge, and even spread out the whole corporation for better performance. Shortly, the objective of this paper is to explore the relationship among guanxi, knowledge sharing and financial performance.
The data, which is from the TICRC`s questionnaire, is composed of 172 firms of Taiwan`s stock exchange market and OTC during 2004. This paper used suppliers (LNSUP) and customers (LNCUS) as the guanxi variables respectively, managers’ meeting frequency (FRE_MAN) and database establishment (DABASE) as the knowledge sharing variables separately, and ROA, ROE, M/B and Tobin`s Q as the financial performance independently.
Linear regression model was applied and found that, to the electronic industry, the more suppliers and the higher frequency of managers’ meetings, the worse financial performance. Another finding is the more comprehensive database establishment, the better financial performance. Furthermore, guanxi and knowledge sharing indeed have interaction with financial performance and partially defer its influence to the next period. |
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| Description: | 碩士
國立政治大學
會計研究所
93353037
94 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0093353037 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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