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    题名: 智慧資本轉換能力與企業績效之關聯性研究—資料包絡分析法之應用
    作者: 謝蕙如
    贡献者: 林良楓
    謝蕙如
    关键词: 資料包絡分析法
    系統理論
    智慧資本轉換能力
    智慧資本增值係數
    Data envelopment analysis
    System theory
    Intellectual capital transform capability
    Value Added Intellectual Coefficient(VAIC)
    日期: 2008
    上传时间: 2009-09-18 20:05:26 (UTC+8)
    摘要: 經濟時代，智慧資本係企業創造競爭優勢及永續經營之核心關鍵，基於有效管理智慧資本，對其進行衡量之應用需求日漸殷切。本研究嘗試利用資料包絡分析法整合系統理論「投入—轉化—產出」之觀念，將智慧資本衡量指標區分為投入與產出項目，建構企業智慧資本轉換能力，並藉複迴歸分析，探討其對企業績效之影響；此外，與另外一項評估工具—智慧資本增值係數比較，探討何者對於企業績效具有相對較高之解釋能力。研究對象為我國2005年至2007年92家資訊電子業上市公司之縱橫資料。
    實證結果發現，智慧資本轉換能力對市價淨值比未達顯著影響，顯示目前大部分投資人進行投資決策時較關注反映企業營運結果之財務產出面向，而不注重過程面資源投入產出間之成本效益分析；智慧資本轉換能力與資產週轉率呈正向相關並達顯著水準，亦即轉換能力越高，企業運用資源的效率越好；而在Vuong test檢測下，智慧資本轉換能力對企業績效解釋能力並未顯著優於智慧資本增值係數。本研究結果顯示，智慧資本轉換能力確實可提供一具體衡量企業智慧資本之指標，作為企業資源配置決策之有用資訊以提升企業經營績效。
    Intellectual capital(IC) is vital to achieving sustainable competitive advantage in the knowledge-based economy. In attempting to effectively managing IC, demands for IC measurement and application are increasing. This study integrates the system theory with Data Envelopment Analysis (DEA) to measure a firm’s intellectual capital transform capability (ICTC). The main purpose of this study is to examine the association between ICTC and corporate performance. Moreover, the study also compares the relative explanatory ability about business performance between ICTC and Value Added Intellectual Coefficient (VAICTM). Samples are drawn from 92 listed firms in Taiwan information and electronics industry, covering a 3-year panel data from 2005 to 2007.
    The result indicates ICTC has a significant positive impact on asset turnover ratio, which suggests that ICTC can be an indicator to measure a firm`s operating capability. However, ICTC is unrelated to market-to-book ratio, which shows that ICTC explains business operating performance better than market performance. The Vuong test reveals that in explaining the performance of a business VAICTM does not have a higher explanatory ability than ICTC. This finding implies that ICTC can provide a valuable indicator for measuring IC, help a firm to efficiently allocate its resource and improve a firm`s operating performance.
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    會計研究所
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