企業產值、研發投入與智慧資產關係之研究
-- 以台灣高科技產業為例

中文摘要

本篇論文提出一個新的智慧資本的模式，這個模式有別於先前許多學者所提出的許多架構，本篇論文所提出的架構是從價值鏈的觀點所建立的，因為企業的績效應該建立在市場價值與產品價值上，而非只是從企業內部環境的整體面來探討，必須細分其智慧資本構面內部的因素，以真正了解企業產生市場與產品價值的原因，進而完成正確的企業決策。因此本篇論文提出兩大構面及六大元素，包含基礎建設構面與文件內容構面。基礎建設構面包含財務成本、人力成本以及設備成本。文件內容構面包含實驗元素、經驗元素與知識元素。本篇論文利用此架構來分析我國高科技產業包含積體電路、電腦資訊、通訊電訊、光電、精密機械以及生物科技產業智慧資本的開發與應用及產出的關聯性。另外並針對電腦資訊產業與光電產業做實證研究以驗證新模式之實用性，並試圖找出我國高科技產業智慧資本對提升企業全球競爭力的實質影響與決策。

A Study on the Relationship of Production Value, R & D Investment, and Intellectual Property
in High Technology Industries

Chih Chin Yang* and Ping-Yi Chao**

Department of Business Administration, National Sun Yat-sen University, Kaohsiung, Taiwan, Republic of China

Abstract

Intellectual capital is often defined as a belief that is true and justified. This defined has led to its market and product values. This study of the valuation proposed a new model of intellectual capital including content classification with experiment, experience, and knowledge elements and infrastructure classification with finance, human, and facility elements.
This thesis proposed a new theory of intellectual capital and a valuation approach with production and market. After an in-depth review and case analysis of leading firms in this field, a holistic intellectual capital model is discussed, which involves transport, delivery supporting, and interface and systems of on intellectual capital. Through a quantity study and empirical study, it is found that there is a significant relationship between the six intellectual capital elements, including three elements of content and three elements of infrastructure in a company, and its market and product values.
The purpose of this study is to investigate the six elements of intellectual capital, ie experiment, experience, knowledge, finance, human, and facility elements, and their interrelationships within all high-technologies in Taiwan. The main conclusions from this particular study are that: positive relationship between infrastructure of enterprise and content of enterprise is important regardless of all high-technology industries type; the relationship between infrastructure and product value is positive and significant; the relationship between content of enterprise and product value is important for high-technology industries. The final specified models in this study show a robust explanation of business performance in product value within the high technology industries in Taiwan.
















*Graduated student
**Advisor

CONTENT

Acknowledgements
Abstract
Content
Table Captions
Figure Captions
Chapter 1 Introduction
1-1 What roles for the Intellectual Capital and Intellectual Property?
1-2 What is the knowledge in Intellectual Capital?
1-3 Intangible assets for Intellectual Capital
1-4 Why do Intellectual Capital need such a new model?
Chapter 2 Literature review
2.1 Literature review of Intellectual Capital
2.2 Literature review of Intellectual Capital Value model
2.2.1 Model of intangible Value
2.2.2 Model of Intellectual Capital Value
2.3 Summary
Chapter 3 Construction of a New Model for Intellectual Capital
3.1 Intellectual Capital Organization Theory
3.2 Intellectual Capital Structure Concept and Strategic Roles
3.3 The Core Processes of Intellectual Capital Value Chain
3.4 The Framework of Intellectual Capital
3.5 Content Application and Infrastructure Access Duopoly
3.6 The Research model and hypotheses of Intellectual Capital
Chapter 4 Research design
4-1 Data Collection
4-2 Quantitative study
4-3 Qualitative study
Chapter 5 Research and Application of the Framework for Intellectual Capital in High Technology Industry
5-1 Description statistic of Sampling
5-2 Description statistic of Sampling in R&D expenditures
5-3 Description statistic of Content of Research and Development
5-4 Description statistic of Developed product Value by Content and Infrastructure
5-5 Co-relational and Regression Analysis between Content and Infrastructure, Production Value
5.5.1 Hypothesis and Test between Content and Infrastructure
5.5.1-1 Relation between Content and Infrastructure
5.5.1-2 Co-relational Analysis between Content, Infrastructure, and Product Value
5.5.2 Hypothesis and Test between Research Reports and Infrastructure.
5.5.2-1 Hypothesis between Research Reports and Infrastructure
5.5.2-2 Regression Analysis between Research Reports and Infrastructure
5.5.3 Hypothesis and Test between Patent Permission and Infrastructure
5.5.3-1 Hypothesis between Patent Permission and Infrastructure
5.5.3-2 Regression Analysis between Patent Permission and Infrastructure
5.5.4 Hypothesis and Test between Research Papers and Infrastructure
5.5.4-1 Hypothesis between Research Papers and Infrastructure
5.5.4-2 Regression Analysis between Research Papers and Infrastructure
5-6 Relational Analysis of Value by Infrastructure Variables
5-7 Relational Analysis of Value by Content Variables
5-8 Relational Regression Analysis of Value by Content and Infrastructure Variables
Chapter 6 Empirical Research of New Model on Intellectual Capital
6.1 The Semiconductor Opto-electronic Industry
6.1.1 Introduction to Semiconductor Opto-electronic Industry in Taiwan
6.1.2 Brief of L Semiconductor Opto-electronic Company in this Case Study
6.1.2.1 Visions of L Company
6.1.2.2 Management Philosophy of L Company
6.1.3 The Results of Case Study
6.2 The Computer Industry
6.2.1 Introduction to Computer Industry in Taiwan
6.2.2 Brief of U Computer Company in this Case Study
6.2.3 The Results of Case Study
6.3 The Semiconductor Integrated Circuit Industry
6..3.1 Introduction to Semiconductor Integrated Circuit in Taiwan
6..3.2 Brief of W Semiconductor Integrated Circuit Company in this Case Study
6.3.2-1 Establishment
6.3.2-2 Business Review
6.3.2-3Future Prospect
6.3.3 The Results of Case Study
Chapter 7 Results and Discussion
Chapter 8 Conclusions
Bibliography
Questionnaire
Autobiography
Publication List
Chinese Abstract












Table Captions:
Table 2.2-1 Value chain (Source:Porter and Millar, 1985)
Table 2.3-1 Comparison of the literatures in structure of intellectual capital with market value
Table 5.1-1Description statistic of sampling. (Source: Indicators of Science and Technology R.O.C.and this study)
Table 5.2-1 R&D expenditures by industry ,2001 in Taiwan. (Source: Indicators of Science and Technology R.O.C. and this study)
Table 5.2-2 Human resource expenditures of R&D by industry ,2001 in Taiwan. (Source: Indicators of Science and Technology R.O.C. and this study)
Table 5.2-3 Facility expenditures of R&D by industry ,2001 in Taiwan
Table 5.2-4 Total expenditures of developed new product by industry, 2001 in Taiwan
Table 5.3-1 Content of R&D in research reports from experiment by industry, 2002 in Taiwan.
Table 5.3-2 Content of R&D in patent permission from experiment by industry, 2002 in Taiwan
Table 5.3-3 Content of R&D in research paper from experiment by industry, 2002 in Taiwan.
Table 5.4-1 Developed product value by content and infrastructure from experiment by industry, 2002 in Taiwan.
Table5.5.1-1 The analysis between contents and infrastructure by industry, 2002 in Taiwan
Table 5.5.1-2 Co-relational Analysis between Content and Infrastructure, 2002 in Taiwan.
Table 5.5.1-3 Co-relational Analysis between Content, Infrastructure, and Product Value
Table5.5.2-1-1 The analysis between research reports and infrastructure by industry, 2002 in Taiwan.
Table 5.5.2-2-1 Regression analysis between research reports and infrastructure.
Table5.5.3-1-1 The analysis between patent permission and infrastructure by industry, 2002 in Taiwan.
Table 5.5.3-2-1 Regression analysis between patent permission(X5) and infrastructure
Table5.5.4-1-1 The analysis between research papers and infrastructure by industry, 2002 in Taiwan.
Table 5.5.4-2-1 Regression analysis between research papers(X6) and infrastructure.
Table5.6-1The analysis between product values and infrastructure by industry, 2002 in Taiwan.
Table5.6-2 The regression analysis between product values(Y) and infrastructure by industry, 2002 in Taiwan. Table5.7-1 The analysis between product values and content by industry, 2002 in Taiwan.
Table5.7-2 The regression analysis between production value(Y) content by industry, 2002 in Taiwan.
Table 5-8-1 Relational regression analysis of product value (Y) by content and infrastructure variables.

Figure Captions:
Figure 2.2.1-1 The 2-3-6 value chain concept in Electronic Commerce: Two strings, three stages, and six sets of value-adding activities. (Source：Schlueter, C and Shaw,M.J.,1997)
Figure 2.2.2-1 Skandia IC model, (Source: Zhou, 2003)
Figure 2.2.2-2 Company model (Source: Systematic, 2000, p.8)
Figure 3.4-1 The value model for Intellectual Capital.
Figure 4-1 The Study Design of intellectual capital model.

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