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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/53231


    Title: 台商及大陸企業經營管理與會計研究-子計畫三---台商的公司治理、管理控制系統、及領導風格對經營績效影響之研究
    Other Titles: The Impact of Corporate Governance, Management Control System and Leadership Styles on Operation Performance---The Examination of Taiwanese Enterprises in China
    Authors: 吳安妮;梁嘉紋
    Contributors: 國立政治大學會計學系
    行政院國家科學委員會
    Keywords: 經濟;台商;大陸;企業經營管理;會計研究;公司治理;管理控制系統;領導風格;經營績效
    Date: 2008
    Issue Date: 2012-06-26 14:57:16 (UTC+8)
    Abstract: 在全球化與競爭激烈的環境中,台灣企業為求提升本身競爭優勢,紛紛進行全球佈局,其中,中國大陸由於其低廉的人工與土地成本,及廣大的幅員, 成為台灣企業赴海外投資的首選。近年來,台灣對大陸投資之比重已達70%,因此,吾人有必要對台商的大陸投資績效進行深入且長期性的研究與評估,以瞭解其經營績效情況,俾當為政府制訂對大陸投資政策之參考。Kaplan and Norton (2004) 指出,組織的策略執行之目的在為公司之股東、顧客,及所屬員工創造價值,進而提昇組織之經營績效。而若要對台商的整體績效進行評估,則需從台商投資策略的垂直面著手,即從策略的制定面、執行面及最後的經營績效合併考量,才能深入瞭解台商經營績效之影響因素。因為不良的投資方案,縱使有極佳的執行力,也不能為公司創造利益;反之,有好的投資決策,但無適當的管理控制系統予以配合,也無法為公司謀取最大的利潤。最後,雖然有好的投資決策與管理控制制度,但無優秀的管理人才與配適的領導風格及組織文化,企業的策略目標將無法落實,更枉論經營績效之提昇。 綜上所述,本研究擬運用平衡計分卡之思維來探討與台商整體經營績效相關性的研究,第一年研究將探討良好的公司治理機制,是否能為台商的大陸投資帶來較高的經營績效?及探討投資策略對台商公司影響經營績效的程度為何?是否進入大陸設廠的時間越早,其績效越好,是否投資規模越大績效會越好?第二年研究的主要議題,在於瞭解影響台商採行管理控制制度的因素為何?台商移植管理控制制度至中國大陸之情況為何?以及管理控制制度對經營績效之影響為何?本研究第三年擬探討台商領導風格、組織文化、組織創新、及經營績效之間的關係,俾瞭解領導風格、組織文化因素對組織創新及經營績效的影響程度為何? 有關各年度之相關研究之主題及方向,茲分別說明如下: 1. 第一年之研究主題及方向 (1) 瞭解目前台商企業運用公司治理機制的現狀為何? (2) 發展一套適合台商的公司治理機制之理論模式。 (3) 擬探討公司治理對台商經營績效之影響為何?。 (4) 擬探討影響台商經營績效之因素為何? (5) 擬瞭解台商投資策略對經營績效之影響為何? 2. 第二年之研究主題及方向 (1) 擬發展一套適宜台商管理控制系統的理論架構及理論模式。 (2) 擬深入瞭解台商近年來管理控制系統發展之情況,及未來之努力及改善之方向為何? (3) 擬深入瞭解台商採行管理控制系統之影響因素為何? (4) 深入瞭解台商管理控制系統移植至中國大陸的情況為何? (5) 深入瞭解台商管理控制系統對經營績效之影響為何? 3. 第三年之研究主題及方向 (1) 擬發展一套適宜台商領導風格、組織文化、組織創新、與經營績效的理論架構及理論模式。 (2) 擬深入探討台商領導風格與組織創新的關係如何受到組織文化(包括授權文化及支持創新之文化)的中介影響? (3) 擬深入探討台商領導風格與經營績效的關係如何受到組織文化(包括授權文化等)的中介影響? (4) 擬深入探討台商領導風格與經營績效的關係如何受到組織文化(包括授權文化及支持創新之文化)與組織創新的中介影響?
    Because of the growth of the globalization and keen competition, a lot of Taiwanese enterprises engage in worldwide investment to improve their competitive advantages. Mainland China becomes the first priority of foreign investment for Taiwan enterprises due to its cheap labor, land cost, and large territory. In recent years, the investment in Mainland China is over 70% for overall foreign investment. Therefore, it is very important to conduct a long-term research and examination for the investment performance of Taiwanese enterprises in China in order for the Government to establish investment policy. Kaplan and Norton (2004) point out that the implementation of the strategy is to create the value for shareholders, customers, and employees. We should focus on the vertical perspective of investment strategy to evaluate the integrated performance of enterprises. That is, we should consider the integration between strategy formulation, execution, and operation performance to thoroughly understand the drivers of the operation performance for Taiwanese enterprises in China. The bad investment strategy can not create benefits for the companies even with excellent execution. On the other hand, good investment decision can not create maximum profits for the companies without proper management control systems. Also, good investment decision and management control systems can not guarantee the strategic performance without suitable leadership styles and organization culture. Therefore, this study explores the related issues of operation performance for Taiwan enterprises in China from the view point of balanced scorecard. In the first year, this study will examine the impacts of corporate governance on the operation performance of Taiwan enterprises in China. The first year will also explore the impacts of investment strategy on the operation performance of Taiwan enterprises. In the second year, this study will investigate the influential factors of management control systems for Taiwan enterprises, and will investigate the situation of transferring management control systems from Taiwan to Mainland China. In the third year, this study will investigate the impact of leadership styles and organizational culture on the organizational innovation and operation performance for Taiwan businesses in China. The related topics and directions of this study for each year are illustrated as follows: 1. The first year』s topics and directions are as follows: (1) This study will understand the practices of corporate governance for Taiwanese enterprises in China. (2) This study will develop a set of theoretical foundation of corporate governance for Taiwanese enterprises in China. (3) This study will investigate the impacts of corporate governance on operation performance for Taiwanese enterprises in China. (4) This study will investigate the influential factors of operation performance for Taiwanese enterprises in China. (5) We plan to understand the impacts of investment strategy on operation performance for Taiwanese enterprises in China. 2. The second year』s topics and directions are as follows: (1) This study will develop a set of theoretical foundation of management control systems for Taiwan businesses in China. (2) We plan to understand the development of the management control systems of Taiwan businesses in China in recent years, and the improvement directions in the future. (3) This study will investigate the influential factors of management control systems for Taiwan businesses. (4) This study will investigate the condition of transferring management control systems from Taiwan to Mainland China. (5) We will investigate the relationship between management control systems and operation performance. 3. The third year』s topics and directions are as follows: (1) This study will develop a set of theoretical foundation of leadership styles, organizational culture, organizational innovation, and operation performance for Taiwan businesses in China. (2) This study will investigate the mediated effect of organizational culture (including empowerment and innovation-supporting organizational climate) on the relationship between leadership styles and operation performance for Taiwan businesses in China. (3) This study will investigate the mediated effect of organizational culture (including empowerment and innovation-supporting organizational climate) on the relationship between leadership styles and organizational innovation for Taiwan businesses in China. (4) This study will investigate the mediated effect of organizational culture (including empowerment and innovation-supporting organizational climate) and organizational innovation on the relationship between leadership styles and operation performance for Taiwan businesses in China.
    Relation: 應用研究
    學術補助
    研究期間:9708~ 9807
    研究經費:1103仟元
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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