臺灣博碩士論文加值系統

企業在營運之際,對任何一企業來說都需要考量企業所處環境帶給企業的影響,貪污現象可能發生在任何一個國家而且近年來貪污問題逐漸被重視,因此引發本研究欲探討就一多國企業子公司企業來說,在面對貪污現象時,多國企業母公司的貪污經驗是否會對於多國企業子公司的貪污行為造成影響,除此之外,並進一步研究當一企業從事貪污行為後對企業的營運表現會產生何種影響。
本研究利用1999 年之《企業環境與表現調查》資料進行實證分析,所使用的實證方法有二:第一部份在探討母公司是否能將其在母國面對貪污所學的經驗傳遞給子公司並影響子公司本身的貪污行為時,是使用順序多重 Probit 模型;第二部份探討企業的貪污行為對於企業營運表現的影響時,則使用最小平方法多元迴歸模型。
實證結果發現:(1)當多國企業子公司所處環境是屬於高貪污國家時,子公司會有比較高的機率從事貪污的行為;至於母公司貪污經驗對於子公司貪污行為的影響就必須視貪汙類型而定,如果子公司行賄是為了影響法律、政策執行時,母公司貪污經驗越豐富時,子公司越有可能從事貪污行為。(2) 企業從事貪污行為對企業營運表現的影響則發現:企業從事政體虜綁這類貪污行為時,對營運表現沒有顯著的影響; 但是當企業的貪污行為是屬於影響政策執行的這類貪污行為時,則對企業營運表現有較不一樣的影響,對於本土企業來說,本土企業從事貪污行為是傾向追求獲利的增加,但相對於本土企業來說,多國企業會較傾向追求企業銷售的成長。

When multinational enterprises operate,they need to consider the influence arisen from the environment where they are located. The corruption phenomenon may take place in any country,and the corruption issue gradually attracts more attention in recent years. Hence,this thesis investigates how and to what extent the corruption expe-rience of the parent company will cause influence on the corruption behavior of a multinational enterprise’s subsidiary in a corrupt foreign environment. In addition, this thesis examines whether briberybehaviors can improve enterprises’ performance.

Based on the 1999 Business Environment and Enterprise Performance Survey (BEEPS) , we use two empirical approaches. First, we utilize the ordered probit model when we investigate if the parent company would transfer the corruption experiences to its subsidiaries and affect the subsidiaries’ corruption behaviors. Second, we utilize the OLS model when we examine the influence of an enterprise’s bribery behaviors on its performance.

This thesis herein finds several key results. First, multinational enterprise’s subsidiaries tend to have a higher probability of engaging in bribery when they are located in the countries of high corruption. Second, the influence of the parent company’s corruption experiences on its subsidiaries’ bribery is influenced by the types of corruption. A subsidiary is more likely to be influenced by its parent company’s corruption experiences if the subsidiary pays bribes to affect the enforcement of law and policy. Third, an enterprise cannot significantly improve its performance by engaging in state capture. However, when the enterprise engages in bribery to affect the enforcement of policies, namely administrative corruption, it significantly improves its performance. Fourth, regarding the purpose of bribery, multinationalenterprises tend to pursue the growth of sales while local enterprises tend to pursue higher profits.

1 序論................................................8
1.1 研究背景與動機 ...................................8
1.2 研究目的 ........................................10
1.3 研究架構 ........................................12
2 文獻探討...........................................14
2.1 貪污行為 ........................................14
2.2 貪污與外人直接投資 ..............................17
2.3 母子公司互動關係影響 ............................19
2.4 企業營運表現 ....................................20
2.5 貪污與企業營運表現 ..............................22
3 實證模型...........................................24
3.1 BEEPS問卷簡介 ...................................24
3.2 模型設定 ........................................25
3.2.1 國外直接投資子公司貪污行為模型 ................26
3.2.2 企業營運表現模型 ..............................28
3.3 研究變數之定義與衡量 ............................29
3.3.1 國外直接投資企業貪污行為 ......................29
3.3.2 企業營運表現 ..................................33
4 實證結果分析.......................................41
4.1 國外直接投資子公司貪污行為 ......................41
4.1.1 子公司貪污行為以政體虜綁程度衡量 ..............42
4.1.2 子公司貪污行為以貪污支出占營業收入百分比衡量 ..44
4.1.3 小結 ..........................................48
4.2 貪污對企業營運表現之影響 ....................... 49
4.2.1 企業營運表現以每元成本所賺取利潤為衡量 ........50
4.2.2 企業營運表現以過去三年銷售成長百分比為衡量 ... 59
4.2.3 企業營運表現預期未來三年銷售成長百分比為衡量 ..69
4.2.4 小結 ..........................................79
5 結論...............................................84
5.1 結論 ............................................84
5.2 研究限制 ........................................86
5.3 建議 ............................................86
附表.................................................88
參考文獻............................................105

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