| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 96 === Considering the fact that most researches on brands all focused on the relevance between financial performance and brand equity, which did not take into account the effects of the performance for other operational aspects, this report, therefore, will take the approach of Balanced Score Card, which was asserted by Kaplan and Norton in 1992, to study the relevance between brands and overall business performance from the views of finance, customer, internal process, and organization’s learning and growth. It will also gain more in-depth understandings in the influences that brand equity and business performance have on business value and stock equity. This research is to prove that strengthening brand equity can enhance overall business performance and stockholder’s value, using HIROSE Brand Valuation Models and regression analysis on the industry of semi-conductor in Taiwan, to provide the reference for Taiwanese enterprises when launching their home brands. This research concludes the following：
1.Overall business performance is crucial to brand equity, for that it has considerable effects on brand equity.
2.Brand equity, financial performance and R&D performance have positive effects on business value.
3.Brand equity, financial performance, R&D and employees’ productivity have positive effects on stock equity.
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