博碩士論文 944307008 詳細資訊




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姓名 曾淑惠(Shu-Hui Tseng)  查詢紙本館藏   畢業系所 人力資源管理研究所在職專班
論文名稱 人力資本、創新資本與組織財務績效關聯性之研究
(The Relationship between Human Capital, Innovation Capital and Organizational Performance)
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摘要(中) 本研究係以1998年至 2005年台灣上市之科技產業為研究對象,共五十家樣本公司,樣本期間共計八年,觀察值共計 400 個。本研究採用多元迴歸統計方法,透過研究發展的投入及產出,探討創新資本對組織財務績效的影響,進而探討創新資本對組織財務績效是否具有遞延效果;最後探討人力資本與創新資本二者相互間之交互作用,了解創新資本對組織財務績效的影響,是否會受人力資本投入的高低而有所影響。
經分析之後,實證結果分述如下:
一、創新資本對組織財務績效的影響
(一) 科技產業之研發密集度對於每人營收及人力資本報酬率呈顯著之當期效果,對附加價值具有三年之遞延效果。
(二) 科技產業之專利權數量對於附加價值呈顯著之當期效果,對附加價值、人力資本報酬率及每人稅後淨利具有三年之遞延效果。
二、人力資本對於創新資本與組織財務績效間存在調節關係
員工平均薪資與專利權數量的交互作用項對每人營業收入及人力資本報酬率呈現正向顯著關係。
三、結論
由研究結果可知,科技產業之研究發展投入及產出對於組織財務績效有一定程度之效益存在,同時具有遞延效果,即企業的創新資本程度越高,則組織財務績效越佳。且人力資本(薪資)會強化創新資本與組織財務績效的關係,高薪資群組,其創新資本與組織財務績效的關係,要比低薪資群組與依變數間的關係來得強。當企業擁有越多的創新產出(專利權數量)時,會因企業在人力資本投入(薪資)的增加,而對組織財務績效產生更大的影響。
摘要(英) The research examined the relationship between human capital, innovation capital and organizational performance for fifty tecnnology companies listed on TSE from 1998 to 2005, totally 400 observations. The research used the R&D intensity for input index and the number of patents for output index to measure the impact of innovation activities on business value. The research also analysed whether human capital had the interactive impact value between innovation capital and organizational performance.
The main findings of the research are listed as follows. (1) R&D intensity and the number of patents have significant effects upon organizational performance with current year and a lag of three years after current year. (2) The interactive impact between the number of patents and salary per employee is significantly related to organizational performance.
關鍵字(中) ★ 創新資本
★ 人力資本
★ 組織績效
關鍵字(英) ★ Organizational Performance
★ Innovation Capital
★ Human Capital
論文目次 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第二章 文獻探討與研究假設 6
第一節 組織財務績效 6
第二節 人力資本之定義、衡量及其對組織財務績效之影響 8
第三節 創新資本之定義、衡量及其對組織財務績效之影響 16
第四節 人力資本對創新資本與組織財務績效間關係之影響 24
第三章 研究方法 27
第一節 研究架構 27
第二節 研究假設 29
第三節 資料分析方法 37
第四章 研究結果 38
第一節 敘述性統計分析結果 38
第二節 相關性分析結果 41
第三節 多元迴歸分析結果 43
第五章 結論與建議 54
第一節 研究結論 54
第二節 管理意涵與建議 58
第三節 研究限制與未來研究方向 60
參考文獻 63
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指導教授 林文政(Wen-jeng Lin) 審核日期 2007-7-13
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