政府獎勵措施對企業資源與經營績效之影響－以我國登記立案之表演藝術團體為例

The influence of government's incentive policies on enterprise resource and business performance: Empirical analysis for performing arts organization in Taiwan.

李秉蓉(Ping-Jung Lee)

指導教授 ： 林妙雀

國立臺北大學/公共事務學院/財政學系/碩士(2009年)

摘要

隨著近幾世紀全球經濟的快速發展，人民在日常生活中不僅企求物質的溫飽，更進而追求心靈上的享受，因此開始對消費文化財貨來提升生活品質。透過人們對文化的消費，造就文化產業的興起，促成文化產業迅速的成長，使得文化產業成為二十一世紀各國創造經濟新局的關鍵產業。為了搶食這個文化產業大餅，近年來許多開發中國家都紛紛將文化產業列為國家發展的重要策略，各國政府無不竭盡心力地發展其獨特的文化與藝術，故對文化產業投入大量的獎助、補助、租稅優惠等政策，期望藉由文創獎勵政策的實施，刺激民間的文化產出，以創造經濟產值。

為順應此經濟潮流，促使台灣能在此新興的國際競爭產業中占有一席之地，我國政府也於1995年首次提出「文化產業化、產業文化」的構思，並且擬定多項文創獎勵政策，積極地發展文創產業。根據經濟部工業局的統計，台灣文創產業在2007年的總產值已突破6000億元，總投入人口也高達21萬人，達到此成果看似輝煌，但與歐美已開發國家相比，其數據可說是小巫見大巫。

一般而言影響藝術團體經營績效的因素很多，歸納Wernerfelt(1984)、Grant (1991)、Barney (1991)、Peteraf(1993)、Mahoney and Pandian (1992)等學者之研究結果，得知組織內部資源與能力是影響其績效表現的主要原因。過去政府已提供多項租稅與非租稅獎勵措施予國內的文創產業，期望透過文創文創獎勵政策的實施，提升其內部資源與創造經濟產值，雖然已小有成就，但其經濟成長速度仍不如其他已開發國家，促成本研究對政府所提供之文創獎勵措施對表演藝術團體實質經營績效影響之研究。
回顧過去「政府對於表演藝術團體所提供的租稅與非租稅獎勵政策」之相關研究，大多是單方面地檢測政策工具的適當性，而忽略了表演藝術資源的增加對其經營績效的影響，導致針對表演藝術團體接受政府相關文化獎勵政策後對其實際的經營績效所造成的影響著墨甚少。本研究希望藉由資源結構理論概念，分別探討表演藝術團體接受政府租稅與非租稅獎勵政策後，對其資源、能力的運用與實際經營績效之關係，並且深入了解這兩項獎勵措施對表演藝術團體經營績效之影響程度，以提供表演藝術管理者與政府單位對未來決策與施政的參考。

本研究以636家登記立案之表演藝術團體為研究對象，並以問卷之方式取得實證資料，實際有效問卷為158份，有效問卷回收率為24.8％，並以多元迴歸分析，驗證本研究所推論之假說。實證結果顯示，政府提供之各項租稅與非租稅獎勵措施對大規模表演藝術團之經營績效有顯著的干擾效果，顯示政府所提供之各項文創獎勵措施越能強化企業資源對經營績效之影響。

本研究建議政府，為了全面性的提升我國文創產業產值，可以借鏡歐美國家對文創產業提供之租稅與非租稅獎勵政策。對文創產業研發、文化教育、文化消費、文化軟硬體設施等給予適當之補助，並且提供長期間之輔導計劃，實質提升藝術團體的總體績效表現。企業之經營策略建議方面，建議藝術團體能善用政府所提供之各項獎勵優惠政策，來降低其營運成本與風險，創造永續發展的可能性。

關鍵字

文創產業 ； 表演藝術 ； 資源基礎理論 ； 經營績效

並列摘要

With the economy in the world is growing recent years, people in nowadays not only pursue material goods, but also pursue the mental enjoyments. People began to consume the “culture products”, and the culture industries become popular in 21th century. For the purpose of enlarging this market, there are a lot of developing countries enforce the policies, whose purposes are to develop the culture industries. These countries are eager to build their own unique cultures and arts. They give those culture industries many compensation and tax cuts, hoping those policies can create some economic benefits.

With this trend, Taiwanese government should do some policies to improve our culture industries. In 1995, our government advocated the issue「Cultural industry、industrial culture」. This policy rewarded those culture groups in Taiwan. According to the data of ministry, the output of culture industries in 2007 is up to 600 million NT. The total employees of the industries are about 210,000. It seems that the result of the policy is excellent. Compare the number to western countries, this outcome is still a small deal.

There are many factors which will influence the profits of those artistic groups, such as the theories of Wernerfelt(1984)、Grant (1991)、Barney (1991)、Peteraf (1993)、Mahoney and Pandian (1992). These theories show that organizational resources is a main reasons affecting for the performance. In the past, our government already enforced several tax cuts and non-tax policies for those culture industries in Taiwan. Although those plans have already got some achievements but the growth rate of the profits of our culture industries still cannot compete with those in the foreign countries. The purpose of this study is to explore the impact of government policies on the culture industries in Taiwan.
Most of the studies connected to this topic in the past are talking about the appropriate issues of those policies. They ignore the connection between the resources increasing and the profits. They don’t emphasize the real profits of those culture groups after the government enforced the policies. This study will find out the relationship between the policies and the real beneficial results of those culture groups. The study will also explore the impact of both tax cuts and non-tax policies on the groups. The study can offer some suggestions to our government.

The data of this study includes 636 registered culture groups. This study used questionnaires to get the empirical data. Effective data 158. The recovery rate 24.8％. I used the regression analysis to prove the assumption. The conclusion of my study is that the government's awards can upgrading performance of large scale organization.

The advice of the study is that we can learn the way from western countries. Our government should give some compensations and tax cuts to those culture developing、culture study etc. Our government should offer them some subsidiary courses to enlarge their profits. The suggestion for those culture groups is that they should use the benefits from government well and try to reduce the costs and risks.

並列關鍵字

culture and creative industries ； art performance ； Resource-Based View ； performance

參考文獻

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