無形投資與創新績效之研究–臺灣製造業之驗證

A Study of Intangible Investment and Innovation Performance - Evidence from Manufacturing Industry in Taiwan

10.6342/NTU201904160

華德翰

無形投資 ； 創新 ； 品牌 ； 二元選擇模型 ； 追蹤資料模型 ； intangible investment ； innovation ； brand ； panel data ； binary choice model

國立臺灣大學經濟學系學位論文

2019年

碩士

林惠玲

繁體中文

本研究主旨在探討臺灣製造業無形投資對創新績效及品牌經營之影響，首先利用行政院主計總處2006年、2011年及2016年「工業及服務業普查報告」資料，討論與比較臺灣製造業十年間無形資產投資規模成長的概況。 接著本文利用二元選擇模型 (Binary Choice Model) 與追蹤資料模型（Panel Data），分兩部份進行實證研究。第一部份探討四位數字細類行業無形投資對「有無推出新開發或功能顯著改良之產品」、「有無導入全新或技術顯著改良之製程或產品運送儲放方式」、「有無導入全新或顯著改良之行銷、組織策略或管理方式」三種創新績效之影響效果。第二部份則先探討四位數字細類行業無形投資對「有無自有品牌經營」之影響因素，接著進一步分析製造業四位數字細類行業無形投資對製造業「自有品牌產品銷售收入比率」、「產品創新收入比率」之影響。 實證結果主要發現：1.製造業及電子業對內部研發及外部技術購買的投入越高，越有利於進行三種創新。2.員工訓練的投入對製造業、電子業之創新活動存在負向或不顯著的關係。3.市場行銷的投入對「自有品牌建立」、製造業「自有品牌產品銷售收入比率」的影響效果最大。4.研究發展投入對製造業「產品創新收入比率」的貢獻最為顯著。5.產業內大規模的企業，越可能有創新成果。6.越競爭的產業，越可能有創新活動。 本研究發現，我國企業已進行許多創新活動，且無形投入支出費用也與日俱增。然各產業間的屬性相異，無形投入的資源配置，亦會產生不同的創新成果，本文的研究發現，希望能提供予國內企業經營與政策之參考，提升臺灣產業及廠商的競爭力，以面對日趨嚴峻的國際競爭及創新革命。

The purpose of this paper is to analyze firms’ innovation activity in Taiwan and discuss the growth of intangible assets investment in Taiwanese manufacturing industry in ten years. This study is based on the 2006, 2011 and 2016 Industry, Commerce and Service Census. The analysis applies two models for the empirical research, including binary choice model and panel data model. The first model is to discuss the relationship between intangible investment and firm’s innovative activity ; the further model is to find out the determinants of setting up firm’s own brand and innovation performance. Our results indicate that：(1) R&D and technology purchase both promote innovation in manufacturing industry and electronics industry. (2) On-the-job training has negative or nonsignificant impacts on innovation in manufacturing industry and electronics industry. (3) Marketing has significantly positive impacts on brand building in manufacturing industry. (4) R&D promotes income from innovation in manufacturing industry. (5) Enterprise scale is an important determinant of innovative activity. (6) The more competitive the industry, the more likely there are innovative activities. According to the paper, accumulating industrial strength is the solution for keeping the competitiveness of Taiwan’s enterprises.

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