電子資訊業人力資本、管理者品質與經濟附加價值

Human Capital, Management Quality and Economic Value Added-Evidences from Taiwan Electronic Information Industry

陳松山(Sung-Shan Chen) ； 劉振家(Zhien-Chia Liu) ； 王明昌(Ming-Chang Wang) ； 黃德舜(Derek Te-Shun Huang)

《評價學報》 5期 (2011/12) Pp. 35-56

https://doi.org/10.30073/JV.201112.0002

摘要

本研究以1999年到2009年期間台灣上市電子資訊業為樣本，強調用經濟折舊調整後的經濟附加價值之重要性，探討人力資本、管理者品質與經濟附加價值之關聯性。研究結果顯示，員工平均服務年資與教育訓練費用對企業具正向助益，提高經濟附加價值，顯示電子資訊業其經營特色，屬於知識及資本密集產業，年資較深的員工，其研究發展和技術擴散對組織較直接且具正向助益；資深員工之經驗較資淺員工為佳，亦可提高對組織的貢獻度與凝聚力，正面提升企業價值；另外，管理者負責策略制定影響企業營運，其教育程度亦能提升其經濟附加價值，顯示管理者品質與電子資訊業之經濟附加價值息息相關。

關鍵字

經濟附加價值 ； 權益調整項 ； 經濟折舊 ； 管理者品質 ； 人力資本

並列摘要

Using a sample of listed firms from 1999 to 2009 in Taiwan electronic information industry, this study examines the relationship of human capital, management quality and economic value added by stressing the important of economic value added with adjusted economic depreciation. This research proposes a survey and finds that the average years of service from employees and education training costs on enterprise have a positive help for enterprise to enhance its economic value added. The survey shows that electronic information industry with its operating characteristics belongs to an intensive knowledge and aggregative capital intensive industry. Compared with juniors, the senior employee shows his/her research capability on development and technology diffusion at organization and is more directly help to enterprise. Also, managers is responsible for making policy to affect enterprise trading, its education degree can increase their economic value added. The survey also shows that management quality is closely related to economic value added of the electronic information industry.

並列關鍵字

economic value added ； equity adjustment ； economic depreciation ； management quality ； human capital