臺灣博碩士論文加值系統

近年來光電產業在政府以及業界的努力下，是繼IC半導體產業後，另一個產值破兆的產業。國內產、官、學界亦積極地投入龐大的資源、進行光電產業相關的技術與產品的研究與發展，光電產業相關的經營績效更是各界研究的熱門焦點。因此本研究之目的在於探討研發費用對於台灣光電產業經營績效之影響。本研究藉由相關資料蒐集，由94年起針對66家上市上櫃的光電產業進行研發費用對其經營績效是否存在遞延性進行研究，績效評估指標之選取主要根據文獻探討所得結果，以員工人數、固定資產、研發費用為投入項，以營收淨額為產出項。並利用迴歸分析法檢視營業收入是否受當期研發費用與前一至四期研發費用影響，其次利用資料包絡分析法（DEA)來進行考慮遞延性與不考慮遞延性之經營績效的變化分析。最後再以統計分析的角度運用無母數分析法進行研發費用遞延性分析的驗證。經實證分析結果發現，研發遞延性為一至二年，在考慮研發遞延性與不考慮研發遞延性之DEA 模式中，其績效值有顯著差異，但績效之排序並無顯著差異。

Recently, the government and domestic industries invested a lot of money and worked very hard to improve and develop the related techniques as well as products in the optoelectronics industry. The fact is that the optoelectronics industry is a critical part of Taiwan’s economics in nowadays. Therefore, the purpose of this study was to explore the effect of delayed performance of R&D expenditure on the optoelectronics industry in Taiwan. Data was collected from 66 the Listed and over-the counter companies of optoelectronics industries to find whether the lagged effect of R&D expenditure affects the operating performance. Multiple regression, Data Envelopment Analysis, and nonparametric statistics were employed to analysis the data. In this study, We find that the lagged effect of R&D expenditure is one or two years. Furthermore consider the lagged effect of R&D expenditure or not the relative efficiencies of these two models are significantly different but the orders of relative efficiencies for these two models are not significantly different.