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

NCUIR > School of Management at National Central University > Executive Master of Human Resource Management > Electronic Thesis & Dissertation > Item 987654321/10759

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/10759

Title:	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
Authors:	曾淑惠;Shu-Hui Tseng
Contributors:	人力資源管理研究所碩士在職專班
Keywords:	創新資本;人力資本;組織績效;Organizational Performance;Innovation Capital;Human Capital
Date:	2007-06-28
Issue Date:	2009-09-22 14:06:18 (UTC+8)
Publisher:	國立中央大學圖書館
Abstract:	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。 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.
Appears in Collections:	[Executive Master of Human Resource Management] Electronic Thesis & Dissertation

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