我國產業政策對IC產業績效影響之研究

陳怡潔(Yi-Chieh Chen)

指導教授 ： 柯承恩

國立臺灣大學/管理學院/會計學研究所/碩士(2005年)

https://doi.org/10.6342/NTU.2005.10315

摘要

我國IC產業發展成熟，於國際舞台上有耀眼之表現，IC設計為全球第二，晶圓代工及IC封裝測試為全球第一。我國IC產業能有今日輝煌成就，產業中各企業自身之努力與經營能力固然重要，然回顧其發展歷程，發現政府藉由產業政策之制定與推行扶植其發展，實扮演關鍵性角色。因此，本研究以實證方式評估產業政策對IC產業績效之影響。
本研究首先經由文獻整理，歸納出對IC產業發展至為關鍵之產業政策有「推行科技專案」、「設立新竹科學工業園區」、「實施租稅優惠政策」三項，進而針對此三項產業政策設計假說、建立實證模型並進行統計分析。
統計分析結果如下：
一、政府推行之科技專案顯著提升IC產業勞動生產力、資本生產力、勞動獲利額、股東權益報酬率與每股盈餘，反映政府過去推行之科技專案對IC產業績效存在正向貢獻。在科技專案技術移轉方面，由於我國IC產業獲得技術之管道豐富，又各企業利用技術之能力有別，因而使工研院每年度技術移轉與IC產業績效間未呈現顯著相關。
二、位於新竹科學工業園區內之IC廠商其勞動生產力、資本生產力顯著優於新竹科學工業園區外之IC廠商，反映新竹科學工業園區之設立對IC產業之生產力存在正向貢獻。而是否位於新竹科學工業園區內與其勞動獲利額、股東權益報酬率及每股盈餘未呈現顯著相關，本研究推究其可能原因為生產力之提升未必會使獲利能力亦隨之提升。
三、本研究以有效稅率代表IC產業中各企業受租稅優惠之程度，結果顯示有效稅率之高低與IC產業勞動生產力、資本生產力、勞動獲利額、股東權益報酬率與每股盈餘間無顯著相關，反映租稅優惠政策之實施與IC產業績效間未呈現顯著相關。本研究推究其可能原因是由於IC產業普遍享有租稅優惠，此外有效稅率會為企業其他特性因素所影響，所以產業內績效差異較不顯著。

關鍵字

產業政策 ； IC產業 ； 績效

並列摘要

Nowadays Taiwan's IC industry is mature and performs outstandingly in the whole world. Taiwan has the second largest IC design industry. IC foundry industry, as well as IC packaging and testing, has become the world's largest. By examining its developing process, despite the prominent devotion of individual enterprises, industrial policies established by government have considerable contribution to its success. As a result, this study investigates the effects of industrial policies have on its performance.

Through reviewing relating literatures, this study concludes the most pivotal and most influential industrial policies as below:
1.Technology projects implementation.
2.Establishment of Hsin-Chu Science Park.
3.Preferential taxation policies.
Furthermore, this study proposes hypotheses, establishes models, and inspects how these policies affect the development of IC industry.

The empirical results are summarized as follows:
1. The study finds that direct labor productivity, capital productivity, direct labor earnings, return on equity, and earnings per share of IC Industry prompt up significantly due to the execution of technology projects, which reflects the positive effect of the technology projects on IC industry's performance. Nevertheless, technology transferred by ITRI has limited influence on IC industry's performance, as IC enterprises not only have various channels to obtain technology, but also each enterprise differs in capability of technology utilization.

2. IC enterprises located in Hsin-Chu Science Park have better direct labor productivity, and capital productivity, which indicates that the set-up of Hsin-Chu Science Park has positive effects on IC industry's productivity. However, the fact of IC enterprises being located in Hsin-Chu Science Park is not significantly associated with IC industry's direct labor earnings, return on equity, and earnings per share. This study infers that productivity's growth may not increase profitability simultaneously.

3. In this study, effective tax rate represents the degree of preferential taxation among enterprises. This result shows that effective tax rate does not correlate with IC industry's direct labor productivity, capital productivity, direct labor earnings, return on equity, and earnings per share, which it indicates preferential taxation has limited influence on IC industry's performance. The result may be explained by the facts that preferential taxation is common practice among IC enterprises, and effective tax rate may be influenced by the characteristics of individual enterprises.

並列關鍵字

Industrial Policies ； IC Industry ； Performance

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