企業資源優勢與無形資產關係之研究-以我國上市資訊電子產業為例

Abstract

台灣廠商在半導體、主機板、筆記型電腦等領域，是全球的生產重心。面對新經濟時代來臨，台灣應重新思考資源投入配置的問題，將有限的資源投注在更能提升附加價值的活動上。

本研究的目的，透過實證研究，探索企業資源優勢要如何配置才能提升台灣資訊電子業無形價值，進而幫助管理者發展出策略。同時根據供應鏈位置及產業分類的不同來檢視促使無形資產提高的資源配置是否不同。

本研究以資訊電子業上市公司為主要研究對象，並透過台灣經濟新報系統、公開資訊觀測站來取得2000~2004年台灣資訊電子產業上市公司資料共1380筆。並按照不同位置（上、中、下游）或分類不同（半導體產業、電子零組件、光電元件、電腦及週邊設備、網路通訊、軟體服務、消費性電子、通路）進行階層線性模式分析。

最後本研究的結果為： 1. 整體資訊電子產業之研發能力及資產利用效率是提升無形資產的重要資源。 2. 相對於中、下游而言，若上游能好好發展資產運用能力及研發能力，對於日後的無形價值，有較大的影響 3. 半導體產業仍然是以研發能力為主要核心資源。光電元件主要著重在資產運用的能力。網路通訊應在行銷能力投注資源，有助於增加企業的無形價值。

The IT industry in Taiwan has gained a good reputation of rapid growth and global competitive capabilities. In the face of new economic era, Taiwan should consider the redistribution of resource.

The purpose of this research is to investigate the relationship between the resource advantage and the intangible value of the IT industry in Taiwan. Therefore, this study hopes to find what kind of resource advantage could increase the intangible value of the IT industry in Taiwan and help management to develop the future strategies.

This research regards listed company of information electron industry as the main research object. Data have been retrieved from the database of the Taiwan Economic Journal (TEJ) and Market Observation Post System (MOPS) during the period 2000-2004. The Hierarchical linear model is used to examine all the hypotheses.

The result is that R&D ability and assets utilization efficiency are the most important resources which could increase the IT company intangible value in Taiwan. As to midstream and downstream, the R&D ability and assets utilization efficiency of the upstream is of great impact to the future intangible value. According to the IT classification, the key resource for the semiconductor industry is R&D ability and the industry of network and communication should focus more on the marketing ability.