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E88041
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004
我國企業研發支出與其競爭力績效之實證研究
The Empirical Study on the Relationship of Taiwanese Enterprise\'s R&D and its Performance
1.馬嘉應
1.Chia-ying Ma
1.東吳大學會計學系
1.Department of Accounting, Soochow University
001,002,003,004
1.東吳大學會計學系
1.Department of Accounting, Soochow University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1998-07-01
A.14 計畫執行期間(訖):1999-07-31
1995-01-011997-12-31
A.16 收到日期:1999-10-29
2
從事研究發展活動之公司

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23
001,003
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C.2 聯絡日期:1999-11-15
2
1.東吳大學會計學系
1.Department of Accounting, Soochow University
1
C.7 資料公開日期:1999-08-01
2
008
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1
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001
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1.技術服務
2.技術創新管理
3.研究發展
4.研發支出
5.基礎研究
6.製程改進
7.應用研究
8.競爭力
1.Applied Research
2.Basic Research
3.Competitiveness
4.Operating Performance
5.Process Development
6.Product Development
7.Productivity Growth
8.R&D
9.Research and Development
10.Technical Service
11.Technological Innovation Management
科技發展是新興產業之運用,尤其是在電子商務盛 行的時代,一切均以人力智慧之結合為主,企業研究發展之投入愈多,其於複雜的國際競爭環境中愈見有競爭力。研究結果發現樣本之企業均有研究發展支出投入之 意願,惟拘於國內產業發展之特性及企業經營之風格,大多數之研究發展較著重短期之成效,所以均集中於\"產品發展\"及\"製程改進\",為主要之研發目標。稅負 獎勵似乎對國內研發支出之影響並不很顯著。企業已逐年重視研究發展之法律保障問題,此外大多數的受訪者均將研發支出資料視為商業機密而不願提供,此應是學 術研究上應另思考與克服之課題。

Technical development especial the combination of artificial intelligence is an important part of the E-Commerce business environment. The more the firm\'s R&D inputs, the more competitive the firm will be in the international complex environment. From our empirical analysis, the research finds that the sampling firms all have the willingness to put money in R&D. However, it is limited by the characteristic of Taiwanese industry development and the style of business operation, most of the research and developments are emphasized on short-term effect. As a result, their main goals of R&D are centralized on product development and process development. On the other hand, the effect of tax reward to Taiwanese R&D seems not to be significant. Recently, the firms have put more emphasis on the protection in law. Besides, most of the interviewees regard the information of R&D as business secrets and they don\'t want to offer. This should be the topic for consideration and resolve in academic research.

D.16 完成檢誤日期:2000-11-27
D.17 預定釋出日期:2000-12-15
D.18 初次釋出日期:2000-12-29
D.19_1 最新版釋出日期:2000-12-29
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10.6141/TW-SRDA-E88041-1
https://efenci.srda.sinica.edu.tw/webview/index.jsp?object=https://efenci.srda.sinica.edu.tw:80/obj/fStudy/E88041
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