企業績效與智慧資本關係之研究 － 家族與非家族企業之差異

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题名:	企業績效與智慧資本關係之研究－家族與非家族企業之差異 The Research of Relationship between Intellectual Capital and Business Performance – Family Business V.S. Non-Family Business
作者:	楊勝普
贡献者:	會計學系
关键词:	智慧資本資產報酬率企業績效 intellectual capital return on assets enterprise performance
日期:	2014
上传时间:	2014-09-26 10:59:55 (UTC+8)
摘要:	本研究探討智慧資本影響家族與非家族企業績效的差異性，以資產報酬率(ROA)做為企業績效之衡量變數，而智慧資本則以人力資本、顧客資本、流程資本與創新資本四個構面所組成，且分別選取兩個代理變數，作為發展研究假說、建立實證模型與進行實證結果分析的基礎。本研究實證結果發現，智慧資本四大構面除了創新資本，皆對企業績效具有正向影響力。而在家族企業與非家族企業實證結果發現，非家族企業對於創新資本的投入較家族企業多，而家族企業對於流程資本的投入較非家族企業多。由此可知智慧資本對企業績效是具有影響力的，且家族企業與非家族企業所重視智慧資本的方向是不同的，家族企業與非家族企業如為了能夠提升績效，不應只將重點放在單一構面，而是能將四個構面完全掌握，才能更有效的提升企業績效，為企業帶來更多的價值。 This study investigated the effects of intellectual capital related to familial and non-familial business differences, and use ROA as a measure of business performance variables, and the intellectual capital is composed by human capital, customer capital, process capital and innovation capital four dimensions, And two proxy variables were selected as the development of research hypotheses, establish the basis for the empirical model and the empirical results of the analysis. The empirical results of this study were found to have a positive influence on business performance, expect innovative capital. The empirical results in family businesses and non-family businesses found that non-family firms investment in in-novative capital is more than the family business, but the family business for the process of capital investment is more than non-family firms. It can be seen intellectual capital on firm performance is influential, and family businesses and non-family businesses valued in intellectual capital is different. Family businesses and non-family businesses, such as to be able to improve their performance, must not only to focus on a single dimension, but be able to fully grasp the four dimensions, in order to more effectively improve business performance, more value for the enterprise .
显示于类别:	[會計學系暨研究所 ] 博碩士論文

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