【作者】 余宙辉；

【导师】 胡玉明；

【作者基本信息】 暨南大学 ， 财务管理， 2008， 博士

【摘要】 本研究以臺灣光電業為研究物件,試圖瞭解技術戰略、績效評價與績效之涵義的關係為何,主要研究目的包括:藉由實證研究瞭解不同技術創新戰略下,著重的研發重點為何?是否存有差異?探討不同技術戰略下,對財務、顧客、企業内部程式及學習與成長四個構面,研發指標之重視程度是否不同?分析技術創新戰略與研發績效指標之績效評價配合之程度,對企業績效之影響為何?基於本研究之動機與目的,對臺灣與國外相關文獻進行了探討。探討了研發與技術創新之涵義;產品創新與制程創新之區別和關係;技術創新戰略之含義及分類;也探討了研發績效評價之概念及評價指標,研發績效評價模型,戰略與績效評價之關係以及戰略、績效評價與績效之間的關係;還探討了平衡計分卡之觀念及相關文獻等,根據文獻探討内容,本研究重新對技術創新、研發、績效評價加以理解,建立了本研究的研究假設。為檢定研究假設,達到本研究之目的。本研究過程中,利用EXCEL及SPSS等統計軟體,首先對樣本進行描述性統計分析,然後分析研究問卷的信度和效度。通過因數分析後,各構面均能提取出一個至三個有效因數,其特徵值均大於1,累積可解釋變數均大於50%,顯著性水平均小於0.001,由此說明本問卷設計各變數之有效性較好,即整個問卷效度較好。之後對所搜集數據加以因數分析、回歸分析等方法進行分析,得出相應結論。本研究之主要結論在技術戰略、對財務構面及學習與成長構面研發績效指標的重視程度與實際績效之關係上,發現技術積極度高的積極型廠商,並非較技術防禦者重視財務構面及學習與成長構面的研發績效指標時,實際績效較佳,顯示臺灣光電業廠商的技術創新戰略與平衡計分卡的觀點相悖,技術開創者應降低對財務構面研發績效指標的重視程度,並提高對學習與成長構面研發績效指標的重視程度,才有助於實際績效的提升。根據本研究之結論,最後對後續研究提出了相應的建議,並指出本研究的局限與貢獻。更多还原

【Abstract】 This research is carried through the LED industry of our nation is taken as the research object. In this research, the meaning and relationship of technology strategy, Performance Measurement and the performance are intended to find out. The research aims include that to find out what are the emphases and if there is difference of research & development in different technology strategies through demonstration research; to probe into if the important degree of the research & development indexes is difference to financial, customers, internal business and learning and growth perspectives in different technology strategies; to analyze the cooperating degree between the technology innovation strategies and the research & development performance indexes and how about the influence to the business.Based on the research motivation and aims, the related internal and international literatures are reviewed. They include the meaning of research & development and the technology innovation; the differentiate and relationship between the product innovation and manufacture progress innovation; the meaning and the classify of technology innovation strategy; the concept of research & development performance evaluation and the measurement indexes; the conception and the related literatures of the balanced scorecard and so on. And then, the research hypotheses are set up based on the literature review. In order to check the research hypotheses and achieve the research aim.The EXCEL and SPSS are used in the research to analyze the data. At first, the stylebooks are analyzed by the Descriptive Statistic Analysis method, and then the reliability and the validity of the questionnaires are analyzed. The result indicate that the Cronbachaof every surfaces variable in the questionnaires are larger than 0.6, and all of the Item to Total Correlations are not less then 0.35. So it is shown that the questionnaire is high reliability. Through the Factor Analyze, one to three effective factors can be picked up in every surfaces and the eigenvalue of which is larger than 1, the Cum Pct are higher than 50%, the P value are less then 0.001, so the variables of the questionnaires in this research are designed availably, namely the validity of the whole questionnaire is preferably. Then, the Factor analysis and Regression analysis are used to analyze the data and made out the corresponded conclusions.The conclusion is regarding the relationship between the important degree of the technology innovation strategy, financial surface and the learning and growth surface performance indexes and the real performance, it is shown that the high enthusiasm enterprises which didn’t have higher regard for the financial surface and the learning and growth surface performance indexes than the technology defenders have better performance. It indicate that the technology innovation strategy of the Light Emitting Diode industry of our nation does not accordant to the point of the balance scorecard, so the technology inaugurators should decrease the important degree to the performance indexes of the financial surface and increase the important degree to the performance indexes of the learning and growth surface. Which can helpful to improve the real performance.Finally, some advices of the following-up researches are brought forward according to the conclusion and the restrictions of this research are pointed out.更多还原