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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/52669


    Title: 影響海外投資廠商固定資產投資之決定因素
    The determinants of fixed asset investment in Taiwan FDI manufacturing firms
    Authors: 王靜芸
    Wang, Chin Yun
    Contributors: 翁永和
    王靜芸
    Wang, Chin Yun
    Keywords: 對外投資
    固定資產
    Date: 2011
    Issue Date: 2012-04-12 14:16:04 (UTC+8)
    Abstract: 本研究利用經濟部統計處於2007年所作之「製造業對外投資實況調查」，分析我國製造業廠商在廠商規模、組織型態、行業類別、投資動機、對外投資年數、獲利情形、盈餘處理方式及稅率差異等不同因素下，影響其固定資產投資之因素。本研究將被解釋變數設定為「增購固定資產」及「未增購固定資產」二種，採用Probit Model進行實證分析，結果發現「廠商規模」、「產業類別」、「當地市場發展潛力大」、「利用當地價廉充沛勞工」、「對外投資年數」、「子公司獲利情形」及「盈餘處理方式」等皆為影響廠商固定資產投資之決定因素。
    Reference: 中文部份
    王文英、張清福（2004），「智慧資本影響績效模式之探討：我國半導體業之實證研究」，《會計評論》，39，89-117。
    林惠玲（2002），「對外投資對國內投資的影響－台灣製造業的實證研究」，《金融投資與經濟發展－紀念梁國樹教授第六屆學術研討會論文集》，179-212。
    林燈煤（1999），《股權結構、投資與公司價值之關係-以臺灣上市公司為例》，中正大學財務金融研究所碩士論文。
    李昭琦（2002），《台灣高科技產業經營績效與大陸投資規模之研究》，成功大學政治經濟研究所碩士論文。
    李馨蘋、莊宗憲（2007），「公司治理機制與公司績效之實證研究」，《東吳經濟商學學報》，57，1~27。
    姚美慧（2000），《台商對外直接投資進入模式與經營績效之研究-以大陸及東南亞為例》，國立成功大學企業管理學研究所碩士論文
    唐筱錚（2006），《海外投資規模與出口績效之影響因素-以台灣TFT-LCD製造商為例》，國立成功大學企業管理學研究所碩士論文
    夏侯欣榮（1987），《在台多國籍企業盈餘處理影響因素之實證研究》，台灣大學商學研究所碩士論文。
    陳忠榮、楊志海（1999），「台灣對外投資的決定因素-擴張型與防禦型的比較」，《經濟論文叢刊》，27（2），215~240。
    楊雅惠、杜英儀與陳保元（1998），「大陸及東南亞台商資金分析」，《台灣銀行季刊》，49（3），63-86。
    劉羽芬（2004），《台商在中國大陸再投資之因素探討》，國立清華大學碩士論文。
    英文部份
    Agrawal, A. and C. R. Knoeber (1996), “Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders,” Journal of Financial and Quantitative Analysis, 3, 377-397.
    Belderbos, P. and L. Sleuwaegen (1996), “Japaness Firms and the Decision to Invest Abroad: Bussiness Group and Regional Core Networks,” The Review of Economics and Statistics, 782, 214-220.
    Buckley, P. J. and M. C. Casson (1976), “A Long-Run Theory of the Multinational Enterprise,” In P. J. Buckley and M. C. Casson, eds., The Future of Multinational Enterprise. London: Macmillan, 32-65.
    Dunning, J. H. (1980), “Toward an Eclectic Theory of International Production: Some Empirical Tests,” Journal of International Business Studies, 11, 9-31.
    Grubaugh, S. G. (1987), “Determinant of Direst Foreign Investment,” The Review of Economics and Statistics, 69, 149-152.
    Harold, D. and V. Belen (2001), “Ownership structure and corporate performance,” Journal of Corporate Finance, 76, 209-233.
    Horst, T. (1972), “Firm and Industry Determinant of the Decision to Invest Abroad: An Empirical Study,” The Review of Economics and Statistics, 54, 258-266.
    Hymer, S. (1960), “The International Operation of National Firms: A
    Study of Direct Foreign Investment,” Ph. D. Thesis, MIT：Published by MIT Press under same Title in 1976.
    Jensen, M. C. (1986), “Agency costs of free cash flow, corporate finance, and takeover,” American Economic Review , 76, 323-329.
    Kojima, K. (1978), Direct Foreign Investment: A Japaneses Model of
    Multinational Business Operations, London: Crom Helm.
    Magnus, B. and K. Ari (2003), “The Economics of Foreign Direct Investment Incentives,” Working Paper 168.
    Mann, C. L. (1989), “Determinant of Japanese Direct Investment in U.S. Manufacturing Industries,” Board of Governors of The Federal Reserve System International Finance Discussion Papers, 365.
    Raymond, V. (1996), “International Investment and International Trade in the Product Cycle, ” Quarterly Journal of Economics, 31(May), 190-207.
    Ruud, A. M. and E. Sjef (2001), “Taxation and foreign direct investment,” CPB Netherlands Bureau for Economic Policy Analysis.
    Swenson, D.L. (2001), “Transaction type and the effect of taxes on the distribution of foreign direct investment in the United States, in J.R. Hines (ed.),” International Taxation and Multinational Activity, University of Chicago Press.
    Vernon, R. (1966), “International Investment and International Trade in the
    Product Cycle,” Quarterly Journal of Economics, 80, 190-207.
    網路部分
    KPMG’S Corporate and Indirect Tax Rate Survey 2007。取自http://www.in.kpmg.com/pdf/CorpTaxRateSurvey2007.pdf
    Description: 碩士
    國立政治大學
    行政管理碩士學程
    98921053
    100
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098921053
    Data Type: thesis
    Appears in Collections:[Master for Eminent Public Administrators] Theses

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