海峽兩岸關係企業經營績效之研究

A Comparative Study of the Performance Measurement for Cross-Straits Enterprises

王姿婷(Tzu-ting Wang)

指導教授 ： 洪秀婉

國立中央大學/管理學院/企業管理學系/碩士(2006年)

摘要

台商到大陸投資，遠較歐美各國與日韓為早。遠在1980 年代大陸改革開放之初，而近年來台商赴大陸投資之發展更是快速，根據經濟部統計，自1991年至 2005 年底，往大陸投資累計金額為美金472.56億美元，約佔台灣海外投資總金額比例為51.49 %。然而在全球化的浪潮下，台灣企業無可避免的轉向生產要素較為低廉的區域發展，中國大陸的崛起，自然吸引了以中小企業為主體的台灣企業轉向發展，這是市場投資環境評比的結果，也是國內外經濟情勢的自然現象。
大多數在大陸投資之台商在台灣都有投資，台商是否能有效運用在台灣經營的知識於大陸投資環境上，或者大陸的經營環境的確提供了台商另創佳績之地區，此為本研究想要深入探討的問題。更進一步，企圖為效率不佳的企業找出經營不善的原因，提出改善的方向與空間。本研究之目的主要探討海峽兩岸關企業之經營效率比較；研究方法採用資料包絡分析法，運用相對效率之觀念，區分出各公司經營效率之相對優劣，並找出標竿企業以供其他公司做為參考。
本研究樣本組合分為大陸台商 500 大企業230筆資料，台方投資企業與集團144筆資料，共計374筆樣本資料，分別估算大陸台商500大企業與台方投資企業之相對效率值，再整合評估兩岸關係企業374筆樣本資料之整體效率值。
研究最後發現，大陸台商之整體平均效率值顯著高於台方投資母公司。而在大陸地區經營之台商，無效率之主要原因來自於純粹技術效率不彰，應該致力於經理人管理能力之訓練，尤其是經理人在投入資源配置上之效率提升為首要任務。在台灣地區經營之企業，最大潛在改善空間在於產出項的稅前純益部分，顯示台灣地區之企業在同樣資源投入下，其獲利能力相對較低。

關鍵字

績效評估 ； 資料包絡分析法 ； 關係企業

並列摘要

Under the globalization tide, Taiwan enterprise inevitably move to the region where the elements of production are more inexpensive. However, the economics of rise of mainland China also attracts the mid- and small-scale enterprise as the main body of Taiwan enterprise to invest and develop in China.

According to the statistics of Minstry of Economic Affair, R.O.C., from 1991 to 2005 year''s end, the accumulation amount of investment in China of Taiwan businessman is 472.56 hundred million US dollar, which approximately composed the Taiwan foreign investment total amount proportion is 51.49 %.

The Purpose of this study is to compare with the investment management efficiency and appraisal of the relational enterprise in the two sides across the Taiwan Strait , and further attempts to propose the improvement direction and the space for the inefficient enterprise.

This research applies the method of Data Envelopment Analysis (DEA) and uses the concept of relative efficiency to distinguish the good and bad managerial efficiency from different enterprises and find out the benchmark enterprise to be a reference of management for other companies.

With a sample of 374 enterprises examined in this research , which consist of Taiwan enterprise in China with 230 samples and their original investment enterprise in Taiwan with 140 samples.

The results of this study indicate that the average efficiency of whole Taiwan enterprises in China is significantly higher than the average efficiency of their original investment enterprises in Taiwan. The main reason of inefficiecy of Taiwan enterprise in China is from the pure technology inefficiency, so it should devote to the training programs of management for managers.Also, the most greatly latent improvement space of the original investment enterprises in Taiwan lies in the fator of Pre-Tax Income, which demonstrates that the ability of profitability of enterprises in Taiwan is relatively lower with the same input of resource.

並列關鍵字

Data envelopment analysis (DEA) ； Performance evaluation ； relational enterprise

參考文獻

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