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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/69655


    Title: 運用會計資訊以評估我國企業研究發展與經營績效之關係
    Other Titles: Using Accounting Information to Empirically Examine the Relationship between R&D and Firm Performance.
    Authors: 歐進士
    Contributors: 會計學系
    Keywords: 會計資訊;會計報告;經營績效;研究發展;科技升級;產業升級;產業政策
    Accounting information;Accounting report;Management performance;Research and development;Technology advancement;Industry advancement;Industrial policy
    Date: 1996
    Issue Date: 2014-09-09 17:36:54 (UTC+8)
    Abstract: 科技升級一直是我國產、官、學界熱烈探討的一個議題。科技升級不但關係到我國企業的生存與茁壯,更影響到我國經濟能否持續成長與繁榮。促進科技升級的方法之一,是投資於研究發展。我國民間企業雖然也投資相當大的金額在研究發展上;但是,我國企業的研發投資是否提升企業的經營績效,卻沒有研究根據企業的實際經營資料加以有系統的分析。現有的研究發展文獻,大多利用總產經濟的資料(Marco data)做分析,以了解研究發展是否帶動一國的經濟成長,研究發展是否提升一國的生產力;但很少以企業個別的實際經營資料(Micro data),分析研究發展與企業經營績效之關係。本研究的目的,是以個別企業的實際經營資料,探討我國企業研究發展投資與企業經營績效之關係。 本研究具有下述的重要性:(一)本研究的結果,幫助我們了解我國企業研究發展投資是否產生經濟效益,亦即研究發展投資大的企業是否有較好的經營績效。(二)本研究的結果也可提供實證資料給政府部門,於制定「促進產業升級及科技升級政策」時參考。本研究發現,我國企業的研發投資確能帶來經濟效益,因此,政府應廣為宣導,讓研發投資不足的企業了解,研究發展是值得投資,因為以我國企業過去的實際經營資料,實證結果顯示研發投資是能提高企業的經營績效。(三)本研究的結果可幫助我們了解,我國過去這十多年來,那些產業的研發投資產生效益,而那些產業的研發投資沒有產生效益。這個研究結果,對政府評估與修正「促進產業升級與技術升級政策」時,將有參考價值。 本研究以我國上市上櫃公司的實際經營資料,運用實證分析的方法,檢驗下列虛無假設:企業的研究發展與其經營績效無關。替代假設是:企業的研究發展與其經營績效有顯著正相關。亦即研究發展投資大的企業其經營績效比較好;反之,研究發展投資小的企業,其經營績效比較差。 實證結果推翻虛無假設,支持替代假設;亦即根據我國上市上櫃製造業公司過去的實際經營資料,整體而言,研究發展投資大的企業其經營績效比較好。但企業研究發展與其經營績效之關聯,有產業差異存在,亦即有些產業,二者有顯著正相關,而有些產業二者並無顯著關係存在。本研究進一步發現,以我國上市上櫃製造業整體而言,企業的研究發展與其經營績效之關聯,僅持續二年,亦即企業研究發展投資大的企業,其當年及次年的經營績效有顯著比較好,以後年度二者並無顯著相關。
    The objective of this study is to use accounting information to empirically examine the relationship between the research and development (R&D) spending of Taiwanese firms and their operating performance. Although there are some studies, using macro economic data, examined the relationship between R&D and industrial productivity, and the relationship between R&D and economic growth, there is no study trying to use firms' actual operating data (based on accounting report) to empirically examine whether no not Taiwanese firms' operating performance are correlated with their R&D spending. This study is trying to do so. This study will make three major contributions. First, this study will add evidence to the R&D literature and help us better understand the relationship between Taiwanese firms' R&D spending and their performance. This study, using micro data at firm level (not aggregated macro data), also pioneer a new research area for R&D research in Taiwan. Second, this study will help Taiwanese firms understand whether or not, over the past 15 years, Taiwanese firms' R&D spending paid off. This study will also tell us what industries' R&D spending paid off and what industries' did not. Third, this study will produce empirical evidence that will help government agency responsible for the technology advancement in shaping up the technology advancement and industry advancement policy regarding R&D in the future. The empirical results show that research and development intensity was significantly and positively associated with operating performance for Taiwanese firms. In addition, the significant and positive association was found for two years. We also found that the association was significant for some industries but not significant for other industries.
    Relation: 行政院國家科學委員會
    計畫編號NSC85-2416-H004-006
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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