兩岸IC設計產業競合及經營績效分析

Abstract

台灣IC設計業面對主要出口市場-中國大陸之紅色供應鏈的崛起、紅色資本進行併購、人才挖角等衝擊，產業面臨嚴峻考驗，政府及業者均需審慎思考未來產業的發展方向，並積極改變，因應時代之變革，開創產業永續經營之路。 本研究係以鑽石模型理論的四大要素、兩大變數為架構，以專家問卷及訪談結果，分析兩岸IC設計業之競爭能力，另加以中國大陸競爭策略情境分析，以了解其可能採取之競爭策略。再以財務報表分析，檢視兩岸IC設計產業之經營績效，並分析其產業特性及未來的發展方向。 分析後發現，中國大陸IC設計產業，在政府國家資金支援、租稅優惠、補助款等積極的扶植和強大的內需市場機會呈現明顯優勢，未來相關及支持性產業、國際競爭力則有成長的空間。台灣IC設計業目前除了保有多年累積之技術、支持之上下游產業、群聚之優勢，部分業者並透過多元國際投資降低賦稅成本創造自我優勢，未來主要市場及競爭者的變化更是即刻須面對的課題。本研究最後提出，可從企業內部效率提升或外部競合之建議。台灣面對中國大陸IC設計業的崛起及市場內化之威脅，政府及業者應刻不容緩地尋求解決之道。

With the rise of the red supply chain, red capital mergers and acquisitions, and the poaching of its talent from its main export market, China, Taiwan’s IC design industry faces severe challenges. Both the government and the industry must carefully consider the direction of future developments in the industry and make positive changes, both as a response to the changing times, and in order to create a sustainable path of operations for the industry. In this study, we adopted the four main components and two main variables of the diamond theory model as a framework, supplemented it with the results of questionnaires for and interviews with experts, and analyzed the competitive capabilities of the IC design industry in Mainland China and Taiwan. In addition, we analyzed Mainland China’s competitive environment to further understand the competitive strategies that it may adopt. We then used financial statement analysis to examine the business performance of the cross-strait IC design industry. We also analyzed industry characteristics and the direction of future development. The results of our analysis show that Mainland China’s IC design industry benefits from the country and government’s active support in the forms of funding support, tax concessions, and subsidies; and market opportunities arising from strong domestic demand. There is room for growth in related and supporting industries, and in international competitiveness in the future. Taiwan’s IC design industry currently benefits from accumulated years of technical skills, supporting upstream and downstream industries, and cluster advantages. Sections of the industry have also created a competitive advantage by diversifying international investments to reduce taxation costs. The most immediate issues that must be faced are anticipated changes in its primary market and competitor. Finally, this study proposes that enterprises should either internally increase efficiency or externally employ co-opetition. Faced with the threat of the rise of Mainland China’s IC design industry and its market internalization, Taiwan’s government and industry must immediately seek a solution.