研發活動、產業競爭程度與經濟附加價值關係之研究

An Empirical Study of the Relationship between Research and Development, Degree of Industrial Competition and Economic Value Added.

蕭台菁(Tai-Ching Hsiao)

指導教授 ： 黃振豊 ； 曹嘉玲

淡江大學/管理學院/會計學系碩士班/碩士(2006年)

https://doi.org/10.6846/TKU.2006.00156

摘要

本研究主要探討企業研發活動與經濟附加價值間之關聯性，並結合產業競爭程度此項環境變數，來檢視兩者間關係會造成何種影響。研究中採用公司的研發支出和所擁有專利權數分別代表企業研發活動之投入資源和產出成果，並運用實證方法，試圖藉由這兩種衡量研發活動不同層面的指標分析研發活動對於企業經濟附加價值之影響。
本研究主要結論如下:
一、研發活動的投入的確可以為企業帶來經濟附加價值的提升。
二、研究發展支出對經濟附加價值有顯著遞延三期之影響，而專利 數則存有遞延二期及三期之影響。
三、企業在面臨外在環境的產業競爭下，競爭程度確為企業執行研發投資決策之考量因素，且當產業競爭愈高時，所投入的研發活動效率更高，企業價值也為之提升。
四、整體而言，於Voung 檢定中，EVA模式均較 ROA 或 ROE 模式佳；而區分產業別後，明顯證實在電子產業中，EVA 模式優於 ROA 或 ROE 模式。

關鍵字

研發活動 ； 產業競爭 ； 專利權 ； 經濟附加價值

並列摘要

This research mainly discusses the relationship between the research and development activity, the industrial competition degree and the economic value added. The research uses the research and development expenditure and the patent volume separately as proxies of the research and development activity investment resources and the achievement. Through the empirical method, the relationship between these two indices and the enterprise economic value added are analyzed and explained.
There are four main conclusions: Firstly, the research and development investment activity may promote the economic value added. Secondly, the research development expenditure reveals the influences of three years lagged to the economic value added, but the patent volume reveals two and three years. Thirdly, while the enterprise faces the external environment competition, the competition degree becomes the important factor of research and development investment decisions. Besides, the higher the industrial competition, the higher the efficiency of the research and development activity. Finally, as a whole, the EVA approach is a better model than the ROA or ROE approach in Voung test, especially in electronic industry.

並列關鍵字

Research and development activity ； Industrial competition ； Paten ； Economic value added

參考文獻

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