臺灣博碩士論文加值系統

　　現今競爭日趨激烈，企業需與外界利害關係人緊密結合，以形成知識充分交流的關係網絡，且若個人的知識與關係深植入組織中，將可累積企業的智慧資本，並增加競爭優勢。既然往來關係、組織內之知識分享對企業如此重要，本研究除單獨討論企業往來關係、組織內之知識分享對企業財務績效的影響外，尚探討自變數對企業財務績效的交互影響。
　　本研究之樣本來自台灣智慧資本研究中心之「智慧資本企業實地調查問卷」，共172家我國上市櫃公司。本研究以「經常往來供應商」與「經常往來顧客」代理企業往來關係，以「高階主管討論會議頻率」及「整合企業資訊及建立知識庫」代理組織內知識分享，而應變數為總資產報酬率、股東權益報酬率、權益市價淨值比與Tobin's Q值。研究期間為2004年1月至12月，以線性迴歸方式進行實證分析。
　　實證結果顯示，對電子產業而言，經常往來供應商愈多，且高階主管討論會議的頻率愈高，對企業的財務績效愈不好；當企業有整合企業資訊及建立知識庫時，對企業財務績效具正向影響。除此之外，更發現二自變數的確對企業財務績效具交互影響及部分遞延效益。

As competitive environment nowadays, corporation need close relationships with its related parties. It is critical that guanxi and relationship root in corporation to share this kind of knowledge, and even spread out the whole corporation for better performance. Shortly, the objective of this paper is to explore the relationship among guanxi, knowledge sharing and financial performance.
The data, which is from the TICRC's questionnaire, is composed of 172 firms of Taiwan's stock exchange market and OTC during 2004. This paper used suppliers (LNSUP) and customers (LNCUS) as the guanxi variables respectively, managers’ meeting frequency (FRE_MAN) and database establishment (DABASE) as the knowledge sharing variables separately, and ROA, ROE, M/B and Tobin's Q as the financial performance independently.
Linear regression model was applied and found that, to the electronic industry, the more suppliers and the higher frequency of managers’ meetings, the worse financial performance. Another finding is the more comprehensive database establishment, the better financial performance. Furthermore, guanxi and knowledge sharing indeed have interaction with financial performance and partially defer its influence to the next period.

第一章　緒論 1
　第一節　研究動機與目的 1
　第二節　研究問題 4
　第三節　論文架構 6
第二章　文獻探討 8
　第一節　企業往來關係對績效之影響 8
　第二節　組織內之知識分享對績效之影響 17
　第三節　企業往來關係與組織內知識分享對績效之影響 27
　第四節　研究延伸 32
第三章　研究方法 37
　第一節　觀念性架構 37
　第二節　研究假說 38
　第三節　變數衡量 45
　第四節　實證模型 53
　第五節　資料分析 55
　第六節　研究期間與研究樣本 57
　第七節　資料來源與處理 59
第四章　實證結果 60
　第一節　敘述統計分析 60
　第二節　迴歸分析之基本假設檢定 62
　第三節　迴歸分析結果 68
　第四節　交互作用下之迴歸分析結果 80
　第五節　敏感性分析 95
第五章　結論與建議 106
　第一節　研究結論 106
　第二節　研究限制 111
　第三節　研究貢獻 112
　第四節　研究建議與未來研究方向 113
參考文獻 115

圖目錄
圖1-1　研究流程圖 7
圖2-1　組織整合架構圖 19
圖2-2　水平整合及自治授權的整合圖 19
圖3-1　研究架構圖 37

表目錄
表2-1　企業往來關係對績效之文獻彙總表 13
表2-2　組織內知識分享對績效之文獻彙總表 23
表2-3　企業往來關係與組織內知識分享對績效之文獻彙總表 30
表2-4　研究延伸之彙總表 36
表3-1　與企業往來關係相關之問卷項目 47
表3-2　與高階主管討論會議頻率相關之問卷項目 48
表3-3　與整合企業資訊及建立知識庫相關之問卷項目 49
表3-4　與環境因素相關之問卷項目 50
表3-5　與員工平均流動率相關之問卷項目 51
表3-6　與員工平均年資相關之問卷項目 51
表3-7　本研究各變數一覽表 52
表3-8　樣本公司之市場別資訊 57
表3-9　樣本公司之產業別資訊 58
表3-10　變數資料來源 59
表4-1　敘述統計分析表 60
表4-2　Pearson及Spearman相關係數分析表 63
表4-3　VIF結果－企業往來關係與組織內之知識分享對企業財務績效（全體樣本) 64
表4-4　VIF結果－企業往來關係與組織內之知識分享對企業財務績效（電子產業） 64
表4-5　交互作用下之VIF結果－企業往來關係與組織內之知識分享對企業財務績效（全體樣本） 65
表4-6　交互作用下之VIF結果－企業往來關係與組織內之知識分享對企業財務績效（電子產業） 66
表4-7　迴歸分析結果－企業往來關係與組織內之知識分享對總資產報酬率（電子產業） 69
表4-8　迴歸分析結果－企業往來關係與組織內之知識分享對股東權益報酬率（電子產業） 71
表4-9　迴歸分析結果－企業往來關係與組織內之知識分享對權益市價淨值比（電子產業） 73
表4-10　迴歸分析結果－企業往來關係與組織內之知識分享對Tobin's Q值（全體樣本） 74
表4-11　迴歸分析結果－企業往來關係與組織內之知識分享對Tobin's Q值（電子產業） 76
表4-12　迴歸分析結果－企業往來關係與組織內之知識分享對企業財務績效（全體樣本） 77
表4-13　迴歸分析結果－企業往來關係與組織內之知識分享對企業財務績效（電子產業） 78
表4-14　交互作用下之迴歸分析結果－企業往來關係與組織內之知識分享對總資產報酬率（電子產業） 81
表4-15　交互作用下之迴歸分析結果－企業往來關係與組織內之知識分享對股東權益報酬率（電子產業） 83
表4-16　交互作用下之迴歸分析結果－企業往來關係與組織內之知識分享對權益市價淨值比（電子產業） 86
表4-17　交互作用下之迴歸分析結果－企業往來關係與組織內之知識分享對Tobin's Q值（全體樣本） 88
表4-18　交互作用下之迴歸分析結果－企業往來關係與組織內之知識分享對Tobin's Q值（電子產業） 90
表4-19　交互作用下之迴歸分析結果－企業往來關係與組織內之知識分享對企業財務績效（全體樣本） 93
表4-20　交互作用下之迴歸分析結果－企業往來關係與組織內之知識分享對企業財務績效（電子產業） 94
表4-21　迴歸分析結果－企業往來關係與組織內之知識分享對企業次期的財務績效（全體樣本） 96
表4-22　迴歸分析結果－企業往來關係與組織內之知識分享對企業次期的財務績效（電子產業） 98
表4-23　交互作用下之迴歸分析結果－企業往來關係與組織內之知識分享對企業次期財務績效（全體樣本） 100
表4-24　交互作用下之迴歸分析結果－企業往來關係與組織內之知識分享對企業次期財務績效（電子產業） 102

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