由於產業結構快速變遷,經營環境全球化,企業必須不斷地創新以維持其競爭力,是以科技研發與創新愈顯重要。故「本研究以我國上市資訊電子業為對象,研究期間自民國九十一年至九十五年度,主要探討研究發展活動與企業經營績效間之關聯性。以研發密度及創新速度作為衡量企業投入研究發展活動之變數,分析資訊電子業研究發展活動與其經營績效間之關聯性」。實證結果發現: 一、研究發展活動對提升企業經營績效有顯著正相關 企業研究發展活動對於營業毛利率具有顯著正相關之關係。經比較研發密度與創新速度間對企業經營績效之影響,創新速度對於營業毛利率之影響較研發密度來得不顯著,故研究發展活動中又以研發密度之解釋能力優於創新速度。 二、研究發展活動對企業營業毛利率具有遞延效果 經測試發現,除民國九十四年度之研發密度對於九十五年度之營業毛利率呈負相關外,其餘各年度之研發密度對於九十五年度之營業毛利率皆具有顯著正相關,當中又以九十五年度之研發密度係數最為顯著,因此本研究推論,九十五年度之研究發展活動對於當期之營業毛利率具有顯著影響,惟其他年度之研究發展活動對於九十五年度之營業毛利率之影響則未若九十五年度之研究發展活動來的顯著。 三、平均研發密度高之群組對企業經營績效具有顯著效果 依平均研發密度區分高低群組進行測試後發現,敘述性統計量及實證結果皆顯示,在平均研發密度高之群組,其企業經營績效確實有較為突出之表現。而平均研發密度低之群組則發現,其平均研發密度對其企業經營績效之影響並不顯著,因此建議平均研發密度低之群組,應增加研究發展活動之投入,此將有助於提升其經營績效之表現。
Facing to the changing of industry structure and the globalization of business environment. Technique research and innovation are becoming more and more important. The study focuses on the relationship between R&D Expenditures and Corporation Performance for listed electric industry in Taiwan from period time of 2002 to 2006 and views R&D intensity and innovation speed ratio as variable to measures the relationship of R&D activities and corporation performance. The empirical results are as follows: 1.R&D activity is significant positive associated with corporation performance Gross margin ratio is significant positive associated with R&D activity. The R&D intensity is more significant to gross margin ratio than innovation speed ratio. 2.Gross margin ratio has the deferred effect to R&D activity Gross margin ratio of 2006 is significant positive associated with the R&D intensity on 2002 , 2003 and 2006. R&D activity has a positive effect to the current year. 3.Gross margin ratio is significant positive associated with high average R&D intensity High average R&D intensity group results in high corporation performance. But in low average R&D intensity group, the effect to corporation performance is not significant. The conclusion in this section is that the more R&D activity corporation involves would be helpful for performance promotion.