臺灣博碩士論文加值系統

本研究主要探討新冠疫情爆發期間之供應鏈斷鏈衝擊對企業市場風險的影響。由於新冠疫情是近期爆發，目前國內外有關的研究甚少，而大多評論亦只表面描述疫情對於經濟的影響。2020年爆發新冠疫情引致世界各地都實施緊急封城及邊境管制，各國的經濟受到前所未有的衝擊，生產線停擺、人流物流無法順暢運行、全球供應鏈出現斷鏈的情況，企業面臨現金流、債務違約等的風險。
本文以企業現金流、企業運作以及企業應對新常態三大層面作分析，並利用台灣經濟新報TEJ+ 2018年至2020年的數據以及SPSS的數據分析處理。實證結果顯示，在新冠疫情大流行期間，企業的應收帳款週轉率對於市場風險有顯著影響，衍生性金融資產比率、營運資金亦產生顯著的加乘效果，企業的負債比率則產生負向的加乘效果。此外，企業的研發費用率亦會影響到應變數市場風險的變動。

The purpose of this thesis is to analyze the impact of supply chain disruption during the outbreak of the COVID-19 diseases. As this is a recent outbreak, there are few local and foreign studies, and most of the reviews only describing the impact of the pandemic on the economy. The COVID-19 diseases have led to the implementation of emergency lockdown and border controls all over the world. The world’s economies have unprecedentedly hit, the production lines have been shut down, personnel and logistics cannot run smoothly, and the global supply chains have been disrupted. Many companies face the cash flow risk and breach of debt covenant etc.
This thesis analyze in three perspectives, namely, (1) Corporate cash flow, (2) corporate operation and (3) corporate response to the new norms. It uses the data of Year 2018 to 2020 from Taiwan Economic News TEJ+ and processing the data analysis using the SPSS. The empirical results show that during the COVID-19 pandemic, the company’s account receivable turnover ratio has a significant impact on market risk, the derivative financial asset ratio and working capital also have a significant additive effect, and the company’s debt ratio has a negative multiplier effect. Also, the company’s R&D expenses rate affect the changes in the variable market risk.

中文摘要
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i
英文摘要
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ii
誌謝
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iii
目錄
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iv
表目錄
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v
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----------------------------------------------------------
3
第三節
研究流程----------------------------------------------------------
3
第二章
文獻探討與假說發展-------------------------------------------
5
第一節
新冠疫情(COVID_19)與企業現金流------------------------
8
第二節
新冠疫情(COVID_19)與企業運作---------------------------
9
第三節
新冠疫情(COVID_19)與企業應對新常態------------------
10
第三章
研究方法----------------------------------------------------------
12
第一節
研究模型----------------------------------------------------------
12
第二節
研究期間、資料來源，與限制-------------------------------
17
第四章
實證結果與分析-------------------------------------------------
18
第一節
敘述性統計分析-------------------------------------------------
18
第二節
相關係數分析----------------------------------------------------
22
第三節
迴歸分析----------------------------------------------------------
27
第五章
結論與建議-------------------------------------------------------
32
第一節
研究結論----------------------------------------------------------
32
第二節
研究建議----------------------------------------------------------
33
第六章
參考文獻----------------------------------------------------------
34

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