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    题名: 智慧資本、智慧資本效率與經營績效之關連性—我國半導體產業之實證研究
    The Relationship among Intellectual Capital, Intellectual Capital Efficiency, and Operating Performance: An Empirical Investigation of Taiwan Semiconductor Industry
    作者: 洪錫宇
    Hung, Hsi-Yu
    贡献者: 王文英
    Wang, Wen-Ying
    洪錫宇
    Hung, Hsi-Yu
    关键词: 智慧資本
    智慧資本效率
    經營績效
    Intellectual capital
    Intellectual capital efficiency
    Operating performance
    日期: 2024
    上传时间: 2024-07-01 12:08:10 (UTC+8)
    摘要: 　　以無形資產之價值或其所創造的股票市場價值可見無形資產的重要性，然而，無形資產之評價存有諸多限制並甚為困難。Pulic先提出智慧資本附加價值係數(VAIC)，以智慧資本觀點衡量企業的整體績效，後又提出智慧資本效率(ICE)以衡量智慧資本績效。
    　　本研究以我國半導體產業為對象，透過複迴歸分析及中介效果分析，探討智慧資本、智慧資本效率(ICE)與經營績效間之關係。本研究選取11項智慧資本項目並考量財務及市場績效，實證結果顯示：（一）智慧資本會影響經營績效而具有總效果；（二）有些智慧資本會同時直接且會透過智慧資本效率間接影響績效；（三）有些智慧資本對績效僅具直接影響效果，另有些則僅具間接影響效果。另外，額外測試發現結構資本效率(SCE)並非智慧資本績效之適當指標。本研究結果可作為我國半導體產業之企業於配置資源及評估並管理智慧資本時參考，進而協助企業創造經營績效。
    The importance of intangible assets can be seen in their value or the stock market value they create. However, the valuation of intangible assets is fraught with many limitations and is particularly challenging. Pulic first proposed the Value Added Intellectual Coefficient (VAIC) to measure company overall performance from the point of view of intellectual capital. Subsequently, he introduced the Intellectual Capital Efficiency (ICE) to evaluate the performance of intellectual capital.
    This study focuses on the Taiwan semiconductor industry, using multiple regression analysis and mediation effect analysis to explore the relationships among intellectual capital, intellectual capital efficiency (ICE) and operating performance. The study selected 11 items of intellectual capital and taken financial and market performance into account. The empirical results show that: (1) intellectual capital affects operating performance and has a total effect; (2) some intellectual capital items directly affect performance and also indirectly influence performance through intellectual capital efficiency; (3) some intellectual capital items have only a direct effect on performance and some have only an indirect effect. Furthermore, additional tests revealed that structural capital efficiency (SCE) is not an appropriate indicator of intellectual capital performance. The findings of this study can serve as a reference for companies in Taiwan semiconductor industry when allocating resources, evaluating, and managing intellectual capital, thereby helping firms to enhance their operational performance.
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    描述: 碩士
    國立政治大學
    會計學系
    111353027
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111353027
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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