頁籤選單縮合
題名 | 印刷電路板產業生態效益績效與經營績效相關性之研究=A Study of the Relationship between Eco-Efficiency Performance and Operating Performance on Taiwan's Printed Circuit Board Industry |
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作者 | 刁冠超; Diau, Guen-chau; |
期刊 | 德明學報 |
出版日期 | 20060600 |
卷期 | 27 民95.06 |
頁次 | 頁105-122 |
分類號 | 484.51 |
語文 | chi |
關鍵詞 | 生態效益; 經營績效; 財務比率; 環境保護; 主成分分析; 相關係數; Eco-efficiency; Operating performance; Financial ratio; Environmental protection; Principle component analysis; PCA; Correlation coefficient; |
中文摘要 | 早期的經濟理論認為環境保護和產業競爭力之間存在替換的關係,Michael Porter等人對此論點提出強烈的質疑,他們認為這二者應是相輔相成,本文乃以我國的印刷電路板產業為例,探討環境保護和產業競爭力的相關性。生態效益指標是近年來國際間常用以評估企業環境績效的工具,其能充分表示「以少生多」與「提升資源生產力」的概念,強調企業在追求利潤的同時,也能善盡環境保護的社會責任,目前生態效益指標已為許多大型的跨國企業所採用,因此本研究以生態效益指標作為評估企業環境績效的工具;至於公司的經營績效,乃選取適合且具代表性的財務比率來衡量。為解決個別指標項目間加總權重的問題,利用多變量之主成份分析法分別找出公司的生態效益績效分數以及經營績效分數;而後,運用相關係數檢定兩績效分數之間的相關性,以檢驗企業生態效益績效與經營績效具有正相關性的假設。研究結果顯示,生態效益績效與經營績效之間具有顯著的正相關性,顯示印刷電路板產業環境與經濟可以同時兼顧。 |
英文摘要 | In the earlier economic theory, the relationship between environmental protection and competitiveness in the industries was regarded as substitute, but Michael Porter thought that they both complemented each other. This research explores the relationship between environmental protection and competitiveness on Taiwan's circuit-board industry. Eco-efficiency indicator has become a useful tool to evaluate the environmental performance. The essences of Eco-efficiency concept are “producing more from less” and “resource productivity.” Specifially, the industries should be responsible for consequential environmental problems raised from the producing process. As to the operating performance we use the financial ratio as indicator since financial ratio is a normalized indicator and has been widely used in economical field. Then, the Principle Component Analysis (PCA) was used to calculate the scores of Eco-efficiency indicators and financial ratios. In the final step, we use correlation coefficient to measure the relationship between Eco-efficiency and operating performance. The results of this research can be summarized as below: Eco-efficiency performance was positively correlated with operating performance on Taiwan's circuit-board industry. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。