智慧資本與經營績效之關係：策略的調節作用__臺灣人文及社會科學引文索引資料庫

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題名：	智慧資本與經營績效之關係：策略的調節作用
書刊名：	輔仁管理評論
作者：	郭翠菱／李啟華
作者(外文)：	Kuo, Tsui-lin／Li, Chi-hua
出版日期：	2014
卷期：	21:2
頁次：	頁85-109
主題關鍵詞：	智慧資本；經營績效；策略；大陸臺商；Intellectual capital；Organizational performance；Corporate strategy；Taiwanese enterprises in China
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:1 共同引用:3 點閱:158

本文針對最重要的兩類智慧資本（人力資本及創新資本），探討不同的智慧資本組成要素如何影響大陸台商的經營績效，並檢視台商放眼大陸、佈局全球所採行內外銷策略之調節意涵。本文採用問卷調查與實證資料檢定，以赴大陸投資之台商為研究對象，回收之有效樣本合計共153家，迴歸分析採用八項智慧資本指標與六項績效指標進行驗證。研究結果發現：1.在人力資本方面，管理者的國際經驗對權益報酬率及營業利潤率均具有正效果；員工特質能力則對稅後純益率具有負效果。實證測試策略與人力資本之搭配對台商經營績效影響的結果顯示，越傾向於採行外銷策略之台商對幹部教育訓練（員工特質能力）越重視，則企業財務績效越好(未來的成長機會越高)。越傾向於採行內銷策略之台商對員工特質能力越重視，則企業財務績效越好。2.在創新資本方面，研發技術人員數對總資產報酬率、權益報酬率均具有正效果，但對Tobin’s Q 則具有負效果；研發密集度對 Tobin’s Q 具有正效果，但對總資產報酬率、權益報酬率及市值淨值比則具有負效果。實證測試策略與創新資本之搭配對台商經營績效影響的結果顯示，越傾向於採行外銷策略之台商對其研發技術人員數越重視，則市值淨值比越高。越傾向於採行內銷策略之台商對研發密集度越重視，則企業稅後純益率越好。本文進一步提出理論與實務之管理意涵。

以文找文

Focuses on two major elements of intellectual capital (human capital and innovation capital), this study investigates the relationships between intellectual capital and organizational performance for Taiwanese enterprises in China. We also test the moderating effects of import strategy and export strategy how to create value from intellectual capital in order to generate a competitive advantage in the global context. This study uses both survey and empirical testing. Questionnaire results obtained from Taiwanese enterprises in China with the sample of 153 firms. OLS results obtained from eight intellectual capital indicators and six performance indicators. The influence of human capital shows that manager’s international experience is positively related to ROE and ROS while employee’s characteristic is negatively related to ROS. In addition, export strategy is not only proved to moderate the relations of manager’s training and financial performance but also to the relation of employee’s characteristic and future growth opportunity. Import strategy is moderate the relations of employee’s characteristic and financial performance. The influence of innovation capital shows that the number of R&D employee is positively related to ROA/ROE and negatively related to Tobin’s Q. R&D intensity is positively related to Tobin’s Q and negatively related to ROA/ROE/MB ratio. Moreover, export strategy is proved to moderate the relations between the number of R&D employee and MB ratio. Import strategy is moderate the relations of R&D intensity and after-tax operation income ratio. Implications for research and practice are further discussed.

以文找文

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