台灣企業之研發支出與經營績效的研究

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Title:	台灣企業之研發支出與經營績效的研究 The industrial research on R&D expenditure and operating performance in Taiwan
Authors:	陳宜姍
Contributors:	會計學系
Keywords:	研發支出經營績效董事會特性 R&D operating performance broad of directors
Date:	2015-06
Issue Date:	2015-07-08 15:09:34 (UTC+8)
Abstract:	本研究以我國全產業之上市櫃公司為研究對象，旨在探討研究發展對企業經營績效之關係，並進一步將產業分類為電子業及非電子業，分析電子業及非電子業兩群組其結果之異同。實證結果顯示：全產業之上市櫃公司在當期投入比前期更多研發支出之情形下，研發活動雖然未能立即在當年獲得成果，但隔年呈現之成果確確實能夠獲得績效，即研究發展支出與經營績效呈負相關且具有正向遞延效果。電子業群組方面，電子業之研究發展對經營績效呈負相關但具有正向遞延效果，且在當期投入比前期更多研發支出之情形下，亦可使經營績效增加。非電子業群組方面，非電子業之當期研發費用率及前期研發費用率皆對經營績效呈負相關，表示非電子業之研究發展對經營績效並無正向遞延效果，但若在當期投入比前期更多研發支出之情形下，仍可使經營績效增加。 This study analyzes the enterprises invested R&D expenditure and operating performance in Taiwan and further classified as industrial electronics and non-electronic industry, analysis of similarities and differences between electronics and non-electronics industry. The results show that: business investment in the current period more than the case of the R&D expenditures, we have the negative correlations between the current R&D expenditure and the operating performance but having the positive of deferrable effects to the firm performances. In electronic industry, we have the negative correlations between the current R&D expenditure and the operating performance but having the positive of deferrable effects to the firm performances. In the current period more than the case of the R&D expenditures, it can make increased operating performance. In non-electronic industry, we have the negative correlations between the current R&D expenditure and the operating performance and don’t have the positive of deferrable effects to the firm performances. but in the current period more than the case of the R&D expenditures, it can make increased operating performance.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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