技術移轉與經營績效之關係，並兼論國際化程度干擾影響

本研究主旨針對技術移轉、經營績效與國際化程度變項間關係進行探討。研究結果顯示，技術移轉與經營績效整體具有顯著正向關係，技術移轉與經營績效受國際化程度干擾影響獲得支持。研究發現影響企業經營績效技術移轉不在技術提供者以及技術特性，而最重要在於技術接受者吸收能力與學習態度，而國際化程度提升，促成了公司國際市場的擴大，產品達到市場規模經濟，生產成本的降低，提供了價廉物美的產品。公司銷售成長率增長，進而稅後淨利率提升，帶動出口成長，促成了公司國際競爭力的增加，故研究結果可提供企業從事技術移轉的思考方向。

關鍵字

技術移轉；經營績效；國際化程度

並列摘要

This paper intends to examine the relationship among technology transfers, operational performances and degrees of internationalization. There are no specific clarifications or answers available from existing literature; hence, this study aims to clarify the relationship among these three variables. The research findings indicate that there is a significant and positive correlation between technology transfers and operational performances. Also, technology transfers and operational performances are subject to the interference/influence of the degrees of internationalization. The study shows that the influences of technology transfers on operational performances are not due to technology providers or technological characteristics; rather, it is about the absorption capability and learning attitude of technology receivers. The growing internationalization has expanded the size of international markets. The economies of scale has lowered production costs and provided quality products at reasonable prices. Sales grow and after-tax profits rise. The growth in exports enhances the international competitiveness of companies. A continuous flow of newly-introduced technologies is required for the maturity of companies. This maintains the market competitiveness and enhances operational performances. The findings of this research can serve as a reference for technology transfers.