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題名：政府獎勵措施對廠商績效之影響--LISREL分析方法之應用
書刊名：臺大管理論叢
作者：王健全／陳厚銘 引用關係
作者(外文)：Wang, Jiann-Chyuan／Chen, Homin
出版日期：2000
卷期：10:2
頁次：頁71-96
主題關鍵詞：研究發展；投資抵減；租稅獎勵；線性結構關係模式；促進產業升級條例；Technological policy measures；R&D；Investment tax credits；LISREL；Statute for Industrial Upgrading and Promotion
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(11) 博士論文(0) 專書(0) 專書論文(1)
  • 排除自我引用排除自我引用:11
  • 共同引用共同引用:17
  • 點閱點閱:94
本文探討政府獎勵措施對研究發展人才培訓與建立國際品牌形象等支出的影響，同時檢視其對廠商研究績效以及經濟效益的衝擊效果。實證設計係根據廠商問卷調查的資料，透過線性結構關係模式 ( LISREL ) 來檢視政府獎勵措施的成效。實證結果顯示：政府的租稅獎勵對業者之研究發展及建立國際品牌形象支出有顯著的誘發效果，同時，廠商研究發展和建立國際品牌形象的努力對其研究績效（新產品及新技術產出）以及經濟效益（含產品附加價值及投資報酬率等）也有顯著的正向影響。上述結果反映出，政府提供的獎勵措施，具有誘導產業界加強研究發展與建立國際品牌形象等活動的功能，同時有助於廠商開發新產品、新技術以及產品附加價值的提高，進而達到促進產業升級的目標。
The purpose of this paper is two folds. First, we present an overview of Taiwan's technological policy measures. Second, we then evaluate the effectiveness of investment tax credits for R&D, personnel training and establishment of an international brand name in the Statute for Industrial Upgrading and Promotion. In the paper, we conduct a survey of 161 Taiwanese manufacturing firms to investigate the effects. Our analysis, using the Linear Structural Relation model (LISREL), suggests that government investment tax credits generate a positive impact on firms' expenditure in the area of R&D and establishment of international brand name. Furthermore, we also find that there exists a positive linkage between firms' expenditure and their profit as well as research efficiency.
期刊論文
1.De Long, J. B.、Summers, L. H.(1991)。Equipment investment and economic growth。Journal of Economics，106(2)，445-502。  new window
2.Berger, Philip G.(1993)。Explicit and Implicit Tax Effects of the R&D Tax Credit。Journal of Accounting Research，31(2)，131-171。  new window
3.Mansfield, E.、Switzer, L.(1985)。The Effect of R&D Tax Credits and Allowance in Canada。Research Policy，14(2)，97-107。  new window
4.Link, A. N.(1982)。An analysis of the composition of R&D spending。Southern Economic Journal，49，342-349。  new window
5.Geringer, J. M.、Herbert, L.(1991)。Measuring Performance of international Joint Ventures。Journal of International Business Studies，22(2)，249-263。  new window
6.Roth, Kendall、Morrison, Allen J.(1990)。An Empirical Analysis of the Integration-Responsiveness Framework in Global Industries。Journal of International Business Studies，21(4)，541-564。  new window
7.Johansson, Johny K.、Douglas, Susan P.、Nonaka, Ikujiro(1985)。Assessing the Impact of Country of Origin on Product Evaluations: A New Methodological Perspective。Journal of Marketing Research，22(4)，388-396。  new window
8.Holemans, B.、Sleuwaegen, L.(1988)。Innovation expenditures and the role of government in Belgium。Research Policy，17(6)，375-379。  new window
9.張慶輝(19850700)。投資租稅抵減之賦稅面與經濟面效果。財稅研究，17(4)，32-52。new window  延伸查詢new window
10.Mansfield, E.、Switzer, L. N.(1985)。How Effective are Canada's Direct Tax Incentive for R&D。Canadian Public Policy，11(2)，241-246。  new window
11.Erickson, Gary M.、Johansson, Johny K.、Chao, Paul(1984)。Image Variables in Multi-Attribute Product Evaluations: Country-of-Origin Effects。Journal of Consumer Research，11(2)，694-699。  new window
12.Mansfield, E.(1986)。The R&D Tax Credit and Other Technology Policy Issues。The American Economic Review，76(2)。  new window
13.孫克難(1991)。試評「促進產業升級條例」的經濟效益。財稅研究，23(1)，97-110。new window  延伸查詢new window
會議論文
1.Willard, G.、Woo, C.(1983)。Performance Representation in Strategic Management Research: Discussion and Recommendation。Dallas。  new window
2.Sullivan, M.、Albert, S. H.、Eisner, R.(1983)。Tax Incentives and R&D Expenditures。沒有紀錄。  new window
研究報告
1.國立中興大學經濟研究所(1986)。工研院工作成效評估之研究。臺北。  延伸查詢new window
2.Hall, Borwnyn H.(1992)。R&D Tax Policy During Eighties: Success or Failure?。0。  new window
圖書
1.Kinnear, T.、Taylor, J.(1991)。Marketing Research: An Applied Approach。Marketing Research: An Applied Approach。New York, NY：McGraw-Hill。  new window
2.Long, Scott(1983)。Covariance Structure Models。Covariance Structure Models。Thousand Oaks, CA：SAGE Publication Ltd。  new window
3.Fornell, Claes(1982)。A Second Generation of Multivariate Analysis。Praeger。  new window
4.Thirlwall, A. P.(1995)。Economic Development with Special Reference to Developing Countries。Economic Development with Special Reference to Developing Countries。London, UK。  new window
5.單驥、Chen, Ying-Chen(1995)。Technology Support Institute and Policy Priorities for Industrial Development in Taiwan, ROC。Technology Support Institute and Policy Priorities for Industrial Development in Taiwan, ROC。Taipei。  new window
6.Nadiri, M. Ishag(1980)。Contributions and Determinants of Research and Development Expenditures in the U. S. Manufacturing Industries。Capital Efficiency and Growth。Cambridge, MA。  new window
7.Brown, K.(1985)。The R&D Tax Credit: An Evaluation of Evidence of Its Effectiveness。The R&D Tax Credit: An Evaluation of Evidence of Its Effectiveness。Washington, DC。  new window
8.Lawrence, Robert Z.、Bailey, Martin Neil(1992)。Tax Incentives for R&D: What Do the Data Tell Us?。Tax Incentives for R&D: What Do the Data Tell Us?。Washington, DC。  new window
9.王健全、馬凱(1990)。政府直接介入民間工業發展活動之方式與成效。政府直接介入民間工業發展活動之方式與成效。臺北。  延伸查詢new window
10.王健全(1993)。政府研究發展租稅獎勵工具與業者反應之探討：以臺灣電子零組件廠商為例。臺北：中華經濟研究院。  延伸查詢new window
圖書論文
1.Arrow, K. J.(1962)。Economic welfare and the allocation of resources for innovation。The Rate and Direction of Inventive Activity: Economic and Social Factors。Princeton, NJ：Princeton Univer­sity Press。  new window
 
 
 
 
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