無形資產、研發投入與公司財務危機預警模型之研究

Research of Intangible Assets, R&D and Financial Crisis Warning Model

連志剛(Chih-Kang Lien)

研發投入 ； 無形資產 ； 財務危機預警 ； R&D ； intangible assets ； financial crisis warning

人文暨社會科學期刊

9卷1期（2013 / 06 / 01）

21 - 33

繁體中文

財務危機預警一直是學術以及實務上相當重要的議題，過去學者大多從公司治理、公司信用、會計師意見書、總體環境等變數來作為財務危機之預測因子，然而近年來無形資產與研究發展對於公司競爭力的影響越來越大，於是本研究從公司無形資產與研發投入來作為財務危機之預測因子，希望能提供管理者在做資產投資時的判斷依據以及投資大眾了解公司經營狀況的另一項指標。

Financial crisis prediction is extremely vital issue to academic and practical. Many scholars used to take corporate governance, credit, accountant's opinion and environment as the factor of prediction. However, the influence of intangible assets and research development to the company's competitiveness is increasing in recent year. Therefore, in this study, we take intangible assets and R&D as predictive elements of fiscal crisis. Hope it will provide managers with judgments when they make the decisions; moreover, it will also render the publics understand the condition of company.

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