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研究生:張耿尉
研究生(外文):CHANG, KENG-WEI
論文名稱:企業基因解碼-以會計資訊驗證企業慣例遺傳之實證研究
論文名稱(外文):Decoding Enterprise Genes: An Empirical Study on the Inheritance of Enterprise Routines through Accounting Information
指導教授:雷漢聲雷漢聲引用關係
指導教授(外文):LEI, HAN-SHENG
口試委員:陳志遠賴其勛黃旭輝紀信義雷漢聲
口試委員(外文):CHEN, CHIH-YUANLAI, CHI-SHIUNHUANG, HSU-HUEICHI, HSIN-YILEI, HAN-SHENG
口試日期:2016-06-28
學位類別:博士
校院名稱:國立雲林科技大學
系所名稱:企業管理系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:中文
論文頁數:75
中文關鍵詞:慣例遺傳組織慣例會計資訊生物性狀
外文關鍵詞:Routines inheritanceOrganizational routinesAccounting informationBiological characteristics
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演化經濟學引用了生物學中演化的概念,其中將「慣例」比擬為企業組織的"基因"。Nelson and Winter(1982)認為,企業的慣例與個人的技巧類似,慣例的執行是自動且程序化的,能以基因引導生物體的相同方式指導企業組織如何處理類似事務,而無須經過深思熟慮的選擇。本研究將利用生物學中基因之性狀(character)概念將會計資訊理論導入演化經濟學之中,在生物學中,性狀乃影響生物的結構與機能並產生於生物體外可見之特徵。對企業組織而言,企業營運產生資訊流最終將至會計單位,而會計單位透過會計制度產生報表資訊供管理階層制定管理決策,提供給投資人或債權人制定投資及授信決策,故會計資訊中隱含著慣例決策所遺留之特徵。本研究以台灣上市集團企業為研究對象,探討集團分子企業間的財務比率是否呈現遺傳基因的特色,採用的財務變數共有五個構面,分別為財務結構、償債能力、經營能力、獲利能力及現金流量,本文採用因素分析將各同一構面之財務比率彙整於同一因素之下,利用產生的因素分數做為新的變數進行迴歸實證。本研究之迴歸分析結果顯示,財務結構、償債能力、獲利能力及現金流量等財務比率,子公司與母公司都存在顯著的正相關,依照本文推論企業決策者財務槓桿、使用營運資本效率、資產使用效果及公司現金流量等四種營運決策,集團企業母公司是有將基因(慣例)遺傳給子公司的,然而在經營能力之財務比率卻不存在顯著相關,亦即對於款項、庫存及資產的控管等營運決策,母公司並未將基因(慣例)遺傳給子公司。因此,本研究主張決策慣例的遺傳是存在於集團企業中,並且可藉由集團企業母公司制定之決策慣例推測子公司可能會制訂之決策慣例。
Adopting the concept of evolution from biology, evolutionary economics considers "routines" as the "genes" of enterprises. Nelson and Winter(1982) asserted that organizational routines are similar to personal skills. The execution of routines is automatic and programmed to instruct enterprises on how to process similar matters, similar to how genes guide organisms without the need for conscious decisions. Based on the biological concept of genetic characteristics, this paper introduces accounting information to evolutionary economics. In biology, physical characteristics originate from the protein expressed by genes, which influences the structure and function of organisms, producing visible characteristics related to an organism's appearance and physical abilities. Regarding enterprises, the operating information is eventually passed on to an accounting office which, in turn, presents the information to managers, investors, or creditors in the form of financial statements. Based on this information, management make business decisions, and investors or creditors make decisions related to investments or credit extensions. Hence, and enterprise's accounting information contains biological information that influences decisions and results related to organizational routines. Listed group enterprised were selected as the research subjects to explore whether the financial ratios of their subsidiary companies exhibited genetic inheritance characteristics. The following five financial variables were adopted: (a)financial structure; (b)debt-paying ability; (c)operating ability; (d)earnings power and (e)cash flow. Based on a factors analysis approach, the financial ratios of the same category were considered under the same factor. Subsequently, a regression analysis was performed using the factors as new variables. The results of the regression analysis revealed that a significantly positive relationship existed between the subsidiary companies and the parent companies in financial structure, debt-paying ability, earning power, and cash flow. Based on the analysis, the subsidiary companies inherited genes from the parent company regarding financial leverage, efficiency of working capital use, effect of assets use, and cash flow. However, a nonsignificant relationship was observed in the financial ratios of operating ability. Thus, the subsidiary companies did not inherit genes related to the control of funds, inventory, and assets from the parent companies. According to the results, we suggest that the presence of genetic inheritance in enterprised. In future, decisions made by a company group can allow that group to speculate on the routines of other companies.
目錄
摘要 ………………………………………………………………… …… ⅰ
ABSTRACT ……………………………………………………………… ⅱ
誌謝 ……………………………………………………………………… ⅲ
目錄 ……………………………………………………………………… ⅳ
表目錄 …………………………………………………………………… ⅴ
圖目錄 …………………………………………………………………… ⅵ
第一章 研究動機與目的 ……………………………………………….. 1
第一節 研究動機 ………………………………………………….. 1
第二節 研究目的 ………………………………………………….. 4
第三節 研究架構 ………………………………………………….. 6
第二章 文獻探討 ……………………………………………………….. 7
第一節 演化經濟學演進歷程文獻探討 ………………………….. 8
第二節 企業基因(慣例)遺傳之相關文獻探討 …………………... 19
第三節 會計資訊具有生物性狀特性 …………………………….. 23
第四節 研究假說 …………………………………………………. 37
第三章 研究方法 ………………………………………………………. 42
第一節 研究樣本 …………………………………………………. 42
第二節 變數衡量 …………………………………………………. 45
第三節 實證模式 …………………………………………………. 50
第四章 實證結果 ………………………………………………………. 51
第一節 敘述統計量 ………………………………………………. 51
第二節 多元迴歸分析 ……………………………………………. 53
第五章 研究結論 ……………………………………………………… 60
第一節 研究結論 …………………………………………………. 60
第二節 研究貢獻 ………………………………………………… 64
第三節 研究限制及未來研究建議 ……………………………… 65
參考文獻 ……………………………………………………………….. 67
附錄 一、樣本公司集團名稱…………………………………………… 75




表目錄

表1:各國使用財務比率的研究文獻統計 ……………………………… 34
表2:常用財務比率表 …………………………………………………… 38
表3:樣本產業年度分配 ………………………………………………… 44
表4:財務變數定義 ……………………………………………………… 46
表5:控制變數定義 ……………………………………………………… 49
表6:敘述統計量和相關分析 …………………………………………… 52
表7:迴歸分析(未分組) …………………………………………………. 54
表8:假說成立彙整表(未分組) …………………………………………. 55
表9:迴歸分析(分組) ……………………………………………………. 58
表10:假說成立彙整表(分組)-電子業 ………………………………….. 59
表10-1:假說成立彙整表(分組)-非電子業 ………….………………….. 59




圖目錄

圖1:研究架構 …………………………………………………………… 6
圖2:文獻探討架構圖……………………………………………………… 7
圖3:企業資訊流 ………………………………………………………… 24
圖4:銷售及收款循環流程圖 …………………………………………… 26
圖5:採購及付款循環流程圖 …………………………………………… 27
圖6:生產循環流程圖 …………………………………………………… 28
圖7:薪工循環流程圖 …………………………………………………… 29
圖8:固定資產循環流程圖 ……………………………………………… 31

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