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研究生:許馨云
研究生(外文):Shin-Yun Hsu
論文名稱:以平衡計分卡觀點探討資訊電子業智慧資本指標與企業經濟附加價值之關聯性
論文名稱(外文):Probing the Correlation between Intellectual Capital Indexes and Enterprise's EVA in opinion of BSC
指導教授:詹乾隆詹乾隆引用關係
指導教授(外文):Chyan-long Jan
學位類別:碩士
校院名稱:東吳大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
論文頁數:76
中文關鍵詞:智慧資本平衡計分卡經濟附加價值企業價值
外文關鍵詞:Intellectual CapitalBalanced ScorecardEconomic Value AddedEnterprise Value
相關次數:
  • 被引用被引用:32
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  • 下載下載:102
  • 收藏至我的研究室書目清單書目收藏:8
論文摘要

隨著知識經濟時代的來臨,智慧資本已成為企業經營中最重要的競爭要素,但卻不容易衡量。而由文獻可知,平衡計分卡(BSC)在未來無形資產的管理與發展上扮演相當重要的角色,若再結合經濟附加價值(EVA)作為績效衡量方法,將可發揮提昇企業價值的效果。是以本研究以我國88年至92年之上市資訊電子業為研究樣本,經濟附加價值為企業價值變數,再依資策會發展之我國產業智慧資本衡量項目,採平衡計分卡觀點選取智慧資本衡量指標,主要有兩個目的:(1)研究智慧資本指標與企業價值間之關聯性為何,(2)探討有效衡量並管理智慧資本指標以作為策略之執行,是否更能創造企業價值。

茲將實證結果彙總如下:
1.資訊電子業之人力資源資本指標與經濟附加價值有顯著關聯。不若傳統產業強調學習曲線,廣納高知識學歷的人才對其企業經營才有明顯的正向幫助。
2.資訊電子業之資訊科技應用資本指標與經濟附加價值有顯著關聯。流程管理對資訊電子業之企業價值確實扮演相當重要的角色。
3.資訊電子業之決策與策略資本指標與經濟附加價值有顯著關聯,其不但可從投資員工的策略來獲得利益,更可藉由策略目標的正確性來提高企業價值。
4.資訊電子業之生產力與品質資本指標與經濟附加價值有顯著關聯,其可藉由重視成本領導策略與差異化策略,取得市場領導者之地位。
5.資訊電子業之創新與創造力資本指標與經濟附加價值有顯著關聯,其可藉由產品創新與流程創新進而創造企業價值。
6.資訊電子業之研究發展能力資本指標與經濟附加價值有顯著關聯。企業需藉由衡量、評估並提高研發流程的投入產出效益,以創造企業之價值。
7.資訊電子業之顧客關係資本指標與經濟附加價值有顯著關聯。對市場競爭激烈之資訊電子業而言,取得市場上大部份客戶是其關鍵成功因素。
8.資訊電子業之企業網路資本指標與經濟附加價值間之迴歸式成立,惟關聯性並不顯著。
9.整體智慧資本指標與經濟附加價值有顯著關聯,智慧資本組成要素間的綜效,能有效地衡量企業價值。
ABSTRACT

As the knowledge-economic era coming, intellectual capital becomes the most important component of business running. But intellectual capital is hard to evaluate. From references we can find that, balanced scorecard is an important part of managing and developing intangible assets in the future, and if it connects with EVA to evaluate business’ performance, the effectiveness of enhancing enterprise value will be elaborate. So this paper adopted Taiwan’s listed information and electronic companies from 1999 to 2003 as samples, EVA as an enterprise value variable, and chose indexes divided into categories that developed by institute for information industry in opinion of BSC. The paper has two purposes: first, investigating the correlation between intellectual capital and enterprise value, and second, probing whether it is better to create enterprise value or not by evaluating and managing intellectual capital effectively to execute strategies.

The empirical results are summarized as follows:
1.The human resource capital indexes of information and electronic industry are significantly correlated with EVA. Unlike traditional industry focus on learning curve, highly educated staffs are obviously helpful to information and electronic industry’s business operation.
2.The information technology application capital indexes of information and electronic industry are significantly correlated with EVA. Process management is a key factor for enterprise value of information and electronic industry.
3.The decision and strategy capital indexes of information and electronic industry are significantly correlated with EVA. Information and electronic industry can make profit from the strategy of investing employees and enhance enterprise value by accurate strategy.
4.The productivity and quality capital indexes of information and electronic industry are significantly correlated with EVA. Companies can become the leader of market by focusing on cost leader strategy and differential strategy.
5.The innovation capital indexes of information and electronic industry are significantly correlated with EVA. Companies can create enterprise value by product innovation and process innovation.
6.The research and development capital indexes of information and electronic industry are significantly correlated with EVA. Companies should evaluate and enhance input-output benefit of research and development process to create enterprise value.
7.The relations with client capital indexes of information and electronic industry are significantly correlated with EVA. Facing keen competition, the key success factor of this industry is to win most customers of the market.
8.The model of enterprise’s net capital indexes of information and electronic industry are significantly correlated with EVA is established, but the correlation between the indexes and EVA is not significantly.
9.All intellectual capital indexes of information and electronic industry are significantly correlation with EVA. The effectiveness from components of intellectual capital can evaluate enterprise value effectively.
目 錄

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與貢獻 3
第三節 論文架構與研究流程 5
第二章 文獻探討 8
第一節 智慧資本 8
第二節 智慧資本與企業價值創造之關聯性 17
第三節 企業價值 22
第三章 研究方法 31
第一節 研究假說與觀念性架構 31
第二節 研究變數與操作型定義 37
第三節 實證設計與模型建立 49
第四節 研究期間、樣本選取與資料來源 52
第四章 實證結果與分析 54
第一節 樣本資料分析 54
第二節 迴歸結果與分析 62
第五章 結論與建議 69
第一節 研究結論 69
第二節 研究限制 72
第三節 研究建議 72
參考文獻 73
參考文獻

中文部份

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