台灣太陽光電產業經營績效之研究

自工業革命以來，人類對自然資源的仰賴與日俱增。掌控了煤、鐵、石油等自然資源不但能發展國家經濟，並握有政治大權，然而這些資源總有枯竭的一天，在轉換能源的過程中並會產生大量的溫室氣體。因此能源的耗竭及對環境的破壞是現今人類面臨的最大危機，它直接衝擊了經濟發展與氣候變遷。近年來，世界各國均積極投入替代性能源的研發，發展綠能已成全球的一大趨勢，綠能產業中又以太陽能最具有前瞻性，不但資源豐沛、易取得，更是無變量的能源系統，對環境的負擔降至最低。台灣有97%的能源需仰賴進口，然台灣擁有良好的科技基礎，若以此優勢發展太陽光電產業，朝著ＥＴ(Energy Technology)大國前進，不但解決了能源依賴的問題，更有潛力成為下一個全球明星產業的領導者。本研究對象為台灣太陽光電產業二十家上市或上櫃公司，針對其2011年至2012年間的財報資料進行績效評估，研究方法採用資料包絡分析法(DEA，Data Envelopment Analysis)投入導向之CCR及BCC模型，投入變數選定為營業成本、營業費用、固定資產、員工人數；產出變數選定為：營業收入淨額、稅後淨利。從績效分析值中找出標竿企業及績效不佳公司，提出改善績效建言，進而探討台灣太陽光電產業的未來發展前景。

關鍵字

太陽光電；資料包絡分析法；能源科技

並列摘要

Since the Industrial Revolution, the dependence on natural resources has increased dramatically. Gaining control of natural resources such as coal, iron and oil not only helps developing the national economy, but also assists in securing the political power. However, these natural energy resources will be depleted one day. Before completely converting into using renewable energy resources, a lot of greenhouse gases have also been emitted. Therefore, energy depletion and environmental destruction are the biggest crisis human faces today, and have a direct impact on the economic development and the climate change. In recent years, countries around the world are actively involved in the research of the alternative energy technology. Developing the green energy has become a major trend around the globe. Among them, solar energy has the most promising outlook, due to the fact it’s abundant, easily accessible, and greatly reduces the burden on the environment. Taiwan relies on the imported energy resources for 97% of its energy needs. Yet, Taiwan has a world-leading position in technology and innovation. If Taiwan can use the technological advantage to develop the photovoltaic industry, and to transform Taiwan into the major player in ET (Energy Technology), the problem of energy dependence will be solved. Moreover, Taiwan will become the rising star in the photovoltaic industry The study examines the earning data of twenty photovoltaic companies in Taiwan from 2011 to 2012 by using Data Envelopment Analysis (DEA) with CCR and BCC models. The input variables are operating costs, operating expenses, fixed assets, and the number of employees, while the output variables are net operating income and net income. The purpose of the study is to identify the well-performed and the poor-performed companies from the performance analysis, make suggestions to improve the company’s performance, and discuss the future prospects of the photovoltaic industry in Taiwan.