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    Title: 海外投資事業盈餘分配對海外子公司經營績效的影響
    The Effects of Overseas Earning Allocation on the Performance Foreign Subsidiaries in Taiwan FDI Manufacturing Industry
    Authors: 吳細
    Wu, Hsi
    Contributors: 翁永和
    Weng, Yung Ho
    吳細
    Wu, Hsi
    Keywords: 對外投資
    經營績效
    盈餘分配
    勞動生產力
    Date: 2015
    Issue Date: 2015-07-27 11:34:50 (UTC+8)
    Abstract: 全球化的趨勢使得企業紛紛前往海外投資,而海外投資事業盈餘處理方式對其經營績效的影響,過去鮮有文獻討論。本研究利用經濟部2007年調查完成之「製造業對外實況調查」資料,以1,224家海外投資事業有盈餘的有效樣本廠商為分析對象,並以海外子公司勞動生產力作為衡量經營績效指標,運用OLS模型進行實證分析,探討廠商特性、營運特性及盈餘運用方式對海外子公司勞動生產力的決定因素,並進一步分析廠商特性、營運特性在「盈餘分配」模式下對海外子公司勞動生產力的影響。經實證結果發現,海外投資事業「盈餘分配」對海外子公司勞動生產力不具顯著影響,「研發密集度」、「進入模式」則在「盈餘分配」交叉模式下,對海外子公司勞動生產力有顯著影響。另就廠商特性而言,「廠商規模」、「產業類別」、「資本密集度」、「國際化程度」是影響海外子公司勞動生產力的決定因素。而營運特性,在不考慮「盈餘分配」交叉模式,「研發密集度」是海外子公司勞動生產力決定因素;「技術來源」則在不考慮「廠商規模」因素下,亦是影響海外子公司勞動生產力的重要因素。
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    Description: 碩士
    國立政治大學
    行政管理碩士學程
    96921048
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096921048
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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