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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/34181
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    Title: 智慧資本創造活動之商業價值:以我國高科技產業訓練活動為例
    Business Value of Intellectual Capital Creating Activities:The Case of Training Activities in Taiwan High-Tech Industries
    Authors: 李貴富
    Contributors: 歐進士 博士
    李貴富
    Keywords: 智慧資本
    訓練活動
    商業價值
    Date: 2002
    Issue Date: 2009-09-18
    Abstract: 摘 要
    在知識經濟時代,智慧資本扮演非常重要的角色,智慧資本推翻了經濟學上邊際報酬遞減法則。而對於企業而言,如何創造智慧資本此課題顯得格外重要,訓練活動正提供智慧資本創造的管道,本研究以智慧資本創造活動中的訓練活動作為研究議題,探討智慧資本創造活動與商業價值的關係。
    本研究以台灣124家資訊電子業上市上櫃公司為樣本,研究期間為民國84年至民國89年,而以迴歸方式對實證資料進行分析,以了解(1)智慧資本創造活動與商業價值的關係、(2)資訊電子業營運特質與商業價值的關係,而資訊電子業營運特質與商業價值的關係又而可衍生出(2.1)資訊電子業資本密集度與商業價值的關係、(2.2)資訊電子業員工薪酬水準與商業價值的關係、(2.3)資訊電子業規模與商業價值的關係及(2.4)資訊電子業企業生命週期與商業價值的關係。
    基本分析實證結果顯示,智慧資本創造活動與商業價值成正向關係,經由進一步實證分析結果可知,(1)訓練活動投資規模不宜過小、投入時間不宜過短、增強作用不宜過弱,否則訓練活動不易產生效果。(2)資訊電子業員工擁有較貴重或較特殊化的設備時,訓練活動始能發揮其功能。(3)資訊電子業在員工素質較佳的情況下,訓練活動始能發揮;反之,在員工素質較差的情況下,投入再多的訓練活動,其成效不易顯現出。(4)訓練活動的效果不受公司規模影響。(5)企業位於成長期時,訓練活動的重要性,而當企業面臨衰退期時,其訓練活動可以延緩企業價值的降低,並有助於組織尋求再成長的機會。(6)訓練活動對員工績效有遞延影響,其遞延影響為當年度及次年度,顯示出訓練活動具有未來經濟效益。(7)訓練費用的變動對商業價值的解釋程度相當高。
    在企業營運特質方面(1)資本密集度與商業價值呈正相關,而在進一步實證分析模式中,達顯著水準。研究結果顯示資本密集度是影響商業價值的原因之一,代表資訊電子業應採用較特殊化或昂貴的機器,或是進行自動化、減少使用勞力。(2)商業價值員工薪酬水準與商業價值呈正相關,在基本分析中,達顯著水準,研究結果證實薪資報酬是影響員工達成績效的誘因之一,高薪資報酬策略的公司也較容易吸引到能力好的員工,而能力好的員工有助於創造較高的績效,(3)規模與商業價值呈正相關,在基本分析中,達顯著水準。研究結果顯示如要提高商業價值,應考慮到規模經濟的效益。(4)企業生命週期與商業價值有顯著相關,在進一步實證分析模式中,達顯著水準。研究結果顯示如要提高商業價值,應考慮到公司處於生命週期何階段,以採取相對因應的管理型態。
    Abstract

    In the era of knowledge economy, intellectual capital plays an important role. It obeys the law of marginal return diminishing in economic. However, it is more important how to create intellectual capital for the companies. In this study, training activities is the representation of intellectual capital creating activities and we study the association between the intellectual capital creating activities and business value.
    The samples of this study consist of 124 companies with the listed and OTC companies in high-tech industry during 1995 and 2000.And this study performs multiple regression analysis to know the association between the intellectual capital creating activities and business value, the association between the operating characteristics and business value. The association between the operating characteristics and business value can be divided into the relationship between the capital intensity and business value, the relationship between the compensations and business value, the relationship between the size and business value, the relationship between the business lifecycle and business value.
    In the basic empirical analysis, we found a positive relationship between intellectual capital creating activities and business value. In the advanced empirical analysis, these results imply that (1) the size of training activities investment is too small, the time of training activities is too short and the reinforcement of training activities is too weak to work. (2) if employees use valuable or specialized equipment, the training activities can work. (3) if employees’ quality is high, the training activities can work. (4) the training activities can work in any size company. (5) in the growth stage, the training activities play important role; in the declined stage, the training activities can slow down decreasing of the business value and can help companies to search for growth opportunities. (6) the intellectual capital creating activities is positively and significantly related to contemporary and subsequent business value. (7) the variation of training expense highly explains business value.
    In the operating characteristics aspect, these results imply (1) capital intensity is one of the factors which affect business value, the companies in the high-tech industry should use valuable or specialized equipment, be automated or use less labor. (2) compensation can affect labor performance, and the companies that use high-compensation strategy can recruiter high quality employees. And then high quality employees can do high performance. (3)the companies in the high-tech industry should think about benefits of economics of scale. (4) the companies in the high-tech industry should know in which stage of corporate lifecycle the company stay, and operate in the right organizational management.
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    Description: 碩士
    國立政治大學
    會計研究所
    89353013
    91
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0089353013
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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