本研究之目的為探討中小企業的政策知覺差異對其接受政策意圖之影響,以及廠商接受政策意圖與績效對於廠商調整管理決策行為之影響,採用Ajzen(1991)計劃行為理論為主要架構,透過衡量廠商態度、主觀規範與知覺行為控制,及其所形成的意圖以了解廠商的政策知覺及接受中小企業輔導政策程度與廠商績效之關係,作為產業政策評估參考。本研究的研究對象為台灣地區中小企業,並以「中小企業發展條例」相關政策為例,依產業別比例進行分層抽樣,透過問卷進行資料蒐集。本研究依研究目的對144 份有效樣本進行複迴歸分析,研究結果發現廠商的政策知覺會對接受政策意圖有顯著影響,且廠商接受政策意圖與經營績效對其實際接受政策以調整管理決策方面有顯著影響。
The purpose of this study is inquiring into the relation between perception of the policies of small and medium enterprises(SMEs)and intention of policy acceptance of enterprises, and intention of policy acceptance of enterprises and performance to affection of management behaviors through accepting policies practically. Based on theory of planned behavior(Ajzen,1991), in order to understand the relation among these dimensions of attitude, subjective norm and perceive behavior control, acceptance degree of guidance policies and performance of SMEs, this study measures SMEs intention composed of attitude, subjective norm and perceive behavior control. The objects in this study are small and medium enterprises in Taiwan, and we carry on the collection of the data through the method of the questionnaires mailed. The study draws samples according to the ratio of various industries, and analyzes data through regression, and the major conclusions include: 1. The perception of the policies would affect significantly intention of policy acceptance of enterprises. 2. Intention of the policy acceptance and performance of enterprises would affect significantly management behaviors through accepting policies practically.