- 學位論文
產業創新條例實施後對創新資本與經營績效之影響-以工業電腦產業為例
The Enactive Effect of Industrial Innovation Act to the Innovation Capital and Operation Perfromance in Industrial PC Industry
摘要
隨著經濟全球化時代的來臨，國際市場競爭日益增加，電子產品毛利進入微利奈米時代，提升企業之競爭力，需要運用「創新資本」進行有效分配與管理。創新仍是指使用新的知識，提供顧客所需的新產品與服務（Afuah,1998）。創新活動是今日高科技環境下維持長期競爭優勢的原動力，然而《產業創新條例》的實施改善了原本在《促進產業升級條例》中破壞賦稅公平性的問題，但多數的注意力皆放在中小企業或是傳統產業得到改善上，卻鮮少關注昔日受到大幅租稅減免，屬於租稅優惠獎勵主要受惠對象的電子業，反而在《促進產業升級條例》落日後受到不同於其他產業之影響。 過去探討政府對於企業租稅獎勵措施相關之研究，多數研究偏重於租稅研究、應用以及對產業的影響，鮮少針對《產業創新條例》實施後同時對於創新資本與經營績效之影響加以探討。因此本研究以台灣工業電腦產業為例，於《產業創新條例》實施後，對企業創新資本與經營績效的影響進行探討。 本研究針對國內22家工業電腦公司為研究對象，透過問卷調查方式取得實證資料，有效回收問卷為50份，有效回收率為56.82％，並以敘述統計、卡方檢定以及相關分析，驗證本研究架構所推論之各項假說。實證結果顯示： 一、工業電腦產業對《產業創新條例》孰悉程度有顯著瞭解。 二、《產業創新條例》實施前、後，對創新資本與經營績效有顯著影響。 三、《產業創新條例》實施前、後，對公司規模大小之創新資本與經營績有顯著影響。 四、《產業創新條例》實施前、後，創新資本與經營績效有顯著性正相關。 關鍵字：工業電腦、產業創新條例、創新資本、經營績效
並列摘要
Electronic firms have been in a micro margin condition due to globalization of the economy and the dramatic increase of market completion. The resource distribution and management through Innovation Capital are the key elements to enhance the competitiveness of the enterprises. Innovation is to provide new services and new products to customers through new knowledge (Afuah, 1998). Innovation activities stimulate the enterprises to build up their core competence for long term operation. The Industrial Innovation Act is enacted to meet the needs of industrial development and innovation in Taiwan by offering tax incentives to replace those that ceased when the Statute for Industrial Upgrading expires at the end of 2009. The Industrial Innovation Act resolves the unfair taxation problem to society. Yet very few people have noticed the big impact on the electronic firms who had benefited from the tax incentives from the Industrial Upgrading in the decade. In the past, most studies emphasized corporate tax incentives, tax research, application and the industry, and rarely explored the impact of the Innovation Capital and business performance for the implementation of the Industrial Innovation Act. In this study, we take the example of the IPC industry in Taiwan; study the impact on innovation capital and operating performance after implementation of the "Industrial Innovation Act. In this study, we targeted to 22 IPC firms in Taiwan, collected the empirical data through questionnaires, 50 valid questionnaires received, the effective rate is about 56.82. The analysis has been done through descriptive statistics, Chi-square test and correlation analysis to verify the research framework for the inference of the hypothesis. Empirical results show that: 1. The IPC Industry has a significant understanding of the "Industrial Innovation Act." 2. The practice of "Industrial Innovation Act" has a significant influence on innovative capital and operation performance. 3. The "Industrial Innovation Act" has a significant effect on innovative capital and operation performance depending on company size before and after practice. 4. The "Industrial Innovation Act" has a positive correlation with innovative capital and operation performance before and after practice.