台灣資訊電子業之訓練活動的企業價值分析

The Business Value of Training Activities of Taiwan Information and Electronics Industries

歐進士(Chin-Shyh Ou) ； 陳博舜(Po-Shun Chen) ； 李貴富(Guey-Fuh Lee)

《人力資源管理學報》 4卷4期 (2004/12) Pp. 51-72

https://doi.org/10.6147/JHRM.2004.0404.03

摘要

員工訓練是企業長久以來相當重要的管理機制之一，如何讓此一機制在智慧資本或平衡計分卡的運用中，成為對企業具企業價值之研究，實為值得探討之重要課題。本研究旨在探討我國資訊電子公司，智慧資本創造活動中之訓練活動，對企業價值之影響情形，以我國資訊電子公司為研究對象，並以迴歸模型進行實證分析。研究結果發現企業訓練活動愈多者，員工獲利力與員工生產力也愈高；亦即企業愈重視其智慧資本創造活動者，其企業價值愈高。研究結果亦顯示員工薪酬水準愈高與組織規模愈大之企業，其員工獲利力與員工生產力亦愈佳。

關鍵字

智慧資本 ； 人力資本 ； 訓練 ； 企業價值 ； 資訊電子業

並列摘要

Training activities has been one of the firms' critical management mechanisms for long time. Under the intellectual capital or balanced scorecard framework, how to utilizing the training activities to enhance a firm's business value is an important research issue. The goal of this paper is to examine whether the training activity of the intellectual capital is able to enhance business value for Taiwan's information and electronic firms. We collect empirical data from Taiwan information and electronic firms and use regression model to conduct empirical analysis. The empirical results show that firms with higher intellectual capital creating activities (training activities) are associated with higher business value. That is, firms with higher training activities are related to both higher labor revenue generating abilities (labor productivities) and higher labor profit generating abilities (labor profitability). The empirical evidence also shows that firms with higher employee wages and larger firm size are also related to both higher employee productivity and employee profitability.

並列關鍵字

Intellectual Capital ； Human Capital ； Training ； Business Value ； Information and Electronic Industries

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