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  • 學位論文

政府獎勵措施對企業研發創新及人才培訓與經營績效之影響—以我國上市上櫃公司為例

The Influence of Government's Incentive Policies on Enterprise R & D Innovation and Personnel Training and Business Performance:Empirical Analysis for Taiwaness Listed Companies

指導教授 : 林妙雀
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摘要


隨著經濟全球化來臨,國際市場競爭壓力日益增加,產品利潤進入微利時代,發掘及強化企業之競爭力,需要運用「智慧資本」進行有效管理。Stewart(1991)和Edvinsson and Malone(1997)認為智慧資本是企業一切知識與能力的總和,能呈現出企業真正價值,並維持競爭優勢。由於企業投資於智慧資本的比重及重要性日益提高,產官學界逐漸開始重視企業智慧資本所帶來潛在龐大的商業價值。而企業之智慧資本,以「研發創新」及「人力資源」兩者最為重要,為鼓勵企業加速累積智慧資本,目前有愈來愈多先進國家對於研發創新與人才培訓投資提供相關獎勵措施,藉以增加企業之投資意願、創造其競爭優勢,並提升經營績效。   過去探討政府對於企業研發創新及人才培訓獎勵措施相關之研究,多數研究偏重於研發創新之獎勵措施,針對人才培訓獎勵之探討著墨較少;另一方面,獎勵措施則大多單獨針對租稅獎勵或非租稅獎勵為研究範疇,鮮少同時對於兩者加以比較分析,是以無法完整得知政府採行不同之獎勵方法各自之實施效益為何,因此,本研究將建立以「研發創新」及「人才培訓」為自變數、企業經營績效(包含財務績效及非財務績效)為應變數,而政府「租稅獎勵」(包含投資抵減及加速折舊)及「非租稅獎勵」(包含專案補助及融資優惠)為干擾變數,來探討政府獎勵措施對於企業研發創新及人才培訓與其經營績效之影響。   本研究針對1,467家上市櫃公司為研究對象,透過問卷調查方式取得實證資料,有效回收問卷為160份,有效回收率為10.90%,並以多元迴歸分析來驗證本研究架構所推論之各項假說。實證結果顯示,研發創新及人才培訓對企業經營績效之主效果,皆呈現正向顯著之影響;加入干擾變數後,在研發創新方面,除了「投資抵減」租稅獎勵,對於研發創新與「財務績效」呈現不顯著影響外,其他獎勵措施,對於研發創新與經營績效皆呈現顯著正相關;在人才培訓方面,租稅獎勵對於人才培訓與經營績效呈現不顯著影響,而非租稅獎勵唯有在「資本額大於10億元」及「總營業額大於30億元」之大規模企業,始呈現正向顯著關係。   根據此實證研究結果,本研究建議企業應善加運用政府提供之獎勵措施,持續提高研發創新投入比重、加強產業人才培訓,以強化經營績效;此外,建議政府於未來修訂租稅獎勵,應對於研究發展支出之定義更加嚴謹具體明確,並納入研發創新「增額」投資抵減、及保留「加速折舊」租稅獎勵;在非租稅獎勵,則應持續提供專案補助及融資優惠之獎勵政策、簡化專案補助及融資優惠之申請程序,及採取積極輔導措施,建立公平客觀的審查機制。

並列摘要


During economics globalization, the international market competition is increasing, and product profit is into marginal era, to explore and enhance the competitiveness of enterprises needs to use "Intellectual Capital" for effective management. Stewart (1991) and Edvinsson and Malone (1997) indicate that the intellectual capital is sum of all knowledge and ability in the company, able to show the real value of an enterprise and to maintain competitive advantage. As business invest in intellectual capital and the importance is increasing, government and academia is gradually starting to focus on intellectual capital in the potentially huge commercial value. The Intellectual Capital, like " R&D Innovation " and "Human Resources" is the most important, in order to encourage companies to speed accumulated intellectual capital, there are more and more advanced countries, to offer R&D innovation and personnel training investments related incentives, to increase companies investment ,and create their competitive advantage and improve the performance.   Previous studies about government incentives for R&D Innovation and Personnel Training, most of the emphasis on R&D Innovation, and Personnel Training is less discussed. On the other hand, the research area about tax incentives and non-tax incentives are separate, and rarely for the comparative analysis between the two, is not fully informed the implementation of effective if government adopted for different incentives. Therefore, this study will establish "R&D Innovation" and " Personnel Training " as the independent variables, business performance as dependent variables, and the government "Tax Incentives" and "Non-tax Incentives" as a moderating variable, to explore government incentives for business R&D Innovation and Personnel Training and the effect of business performance.   The study samples are selected from listed companies in Taiwan, questionnaires are sent in mail. This study use multiple regression to analyze 160 effective samples. The empirical result shows that R&D Innovation and Personnel Training on business performance were all significant positive related. After adding in the moderating variables, R&D innovation in addition to the "investment tax credit" for R&D innovation and "financial performance" showed no significant effect, the other incentives for R&D Innovation and business performance were all significant positive related. In personnel training, tax incentives for personnel training and business performance, both showed no significant effect, and non-tax incentives only in the large-scale enterprises, such as "capital of more than 10 billion" and "total turnover more than 30 billion" began showing significant positive relationship.   The conclusion suggests that companies should make good use of government of tax and non tax incentives, and improve continuously on the industrial R&D innovation and personnel training in order to enhance performance. In addition, government amend to the tax incentives in the future for R&D expenditures should be more rigorous definition, include R&D "Incremental tax credit", and retain the "accelerated depreciation" of tax incentives. In the non-tax incentives, should continue offering the project grants and financing concessions incentives, simplify application procedures, take positive measures and provide an effective subsidy system, as well as fair and objective review mechanism.

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