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    題名: 台商母公司智慧資本與大陸子公司經營績效關係之研究
    作者: 許文德
    貢獻者: 吳安妮
    許文德
    關鍵詞: 智慧資本
    經營績效
    台商
    日期: 2006
    上傳時間: 2009-09-11 17:26:54 (UTC+8)
    摘要: 在全球化的影響下，許多企業挾帶本身之獨特優勢，在全球各地成立子公司，以結合當地資源為企業創造最大的利潤。中國大陸擁有充沛的人力、廣大的市場，以及各項租稅誘因，吸引世界各國的企業進駐大陸市場，促使近年來大陸經濟蓬勃發展。我國企業也跟隨這潮流，紛紛前往大陸投資設廠。
    本研究從智慧資本的觀點來探討在進行海外投資時，企業在台灣所累積的智慧資本是否能帶給海外子公司經營上的優勢及影響海外子公司經營績效？本研究利用實證研究，以大陸台商企業為例，探討台商母公司智慧資本與大陸子公司經營績效之關聯性。
    實證結果發現，母公司「員工附加價值成長率」與子公司經營績效有顯著正相關。母公司「研發費用成長率」與子公司經營績效之關係，皆發現有遞延效果。在電子業，對子公司的研發效益出現在第二年及第三年；在非電子業，對子公司的研發效益出現在第三年。母公司「專利權」與子公司經營績效呈現顯著正相關。
    In the effects of globalization, many enterprises establish the subsidiary around the world to combine their unique advantages with local resources to create the maximum profits. With abundant manpower, large market, and various tax incentives, China attracts business from all around the world to make investment in mainland China in recent years. Taiwan’s enterprises also follow this trend too.
    This study, in the viewpoint of the intellectual capital, intends to discuss that: Can the intellectual capital accumulated in Taiwan enterprises bring the overseas subsidiaries operating on the edge and influence the performance of the overseas subsidiaries? The study uses the mainland’s Taiwan enterprises as an example to discuss the relationship between the intellectual capital of Taiwan business’s parent company and the performance of mainland China subsidiaries.
    The empirical results show that: “the growth rate of value added employee” of parent company was positively correlated with the performance of subsidiaries. "The growth rate of R&D" of Parent company and the performance of subsidiaries were found to have delayed effect. In the electronics industry, the benefits of R&D appear in the second year and third year; in the non-electronics industries, the benefits of R&D emerge in the third year. "Patents" of Parent company was significantly related with the performance of subsidiaries.
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    國立政治大學
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