台商母公司智慧資本與大陸子公司經營績效關係之研究

• Main Author: 許文德
• Other Authors: 吳安妮
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/98654105410181578594

碩士 === 國立政治大學 === 會計研究所 === 95 === In the effects of globalization, many enterprises establish the subsidiary around the world to combine their unique advantages with local resources to create the maximum profits. With abundant manpower, large market, and various tax incentives, China attracts business from all around the world to make investment in mainland China in recent years. Taiwan’s enterprises also follow this trend too. This study, in the viewpoint of the intellectual capital, intends to discuss that: Can the intellectual capital accumulated in Taiwan enterprises bring the overseas subsidiaries operating on the edge and influence the performance of the overseas subsidiaries? The study uses the mainland’s Taiwan enterprises as an example to discuss the relationship between the intellectual capital of Taiwan business’s parent company and the performance of mainland China subsidiaries. The empirical results show that: “the growth rate of value added employee” of parent company was positively correlated with the performance of subsidiaries. "The growth rate of R&D" of Parent company and the performance of subsidiaries were found to have delayed effect. In the electronics industry, the benefits of R&D appear in the second year and third year; in the non-electronics industries, the benefits of R&D emerge in the third year. "Patents" of Parent company was significantly related with the performance of subsidiaries.