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    Title: 影響海外投資事業盈餘配置的決定因素
    The determinants of overseas earning allocation of Taiwan FDI manufacturing industry
    Authors: 張仁懷
    Contributors: 翁永和
    張仁懷
    Keywords: 盈餘
    海外投資事業
    匯回
    留在海外
    Date: 2010
    Issue Date: 2011-09-29 18:33:40 (UTC+8)
    Abstract: 本研究利用經濟部統計處於2007年4月對有從事對外投資活動之製造業者進行實況調查所完成之「製造業對外投資實況調查」結果之原始資料(有效樣本計1399家),運用Multinomial Logistic Model分析2006年我國製造業廠商,在不同公司規模、不同行業別、不同組織型態、技術密集度相異、最主要投資地區不同、對外投資動機不同以及各國稅率差異的情況下,其對廠商盈餘配置的影響,是「匯回」、「留在海外」或「兼有匯回及留在海外」。研究結果發現,廠商規模,當地市場發展潛力大,利用當地廉價勞工,是顯著影響海外投資事業選擇將盈餘配置傾向於「兼有匯回及留在海外」,而當地市場發展潛力大則是顯著影響廠商選擇將盈餘配置傾向於「留在海外」。
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    .
    Description: 碩士
    國立政治大學
    行政管理碩士學程
    98921036
    99
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098921036
    Data Type: thesis
    Appears in Collections:[Master for Eminent Public Administrators] Theses

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