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題 名 | 營運當地化與研發支出:以臺商至中國投資為例=Operational Localization and R&D Expenditure: Evidence from Investment in China by Taiwanese Firms |
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作 者 | 林家慶; 林昱君; | 書刊名 | 經濟與管理論叢 |
卷 期 | 10:1 2014.01[民103.01] |
頁 次 | 頁69-90 |
分類號 | 563.52 |
關鍵詞 | 對外直接投資; 營運當地化; 研究發展; 臺商; FDI; Operational localization; R&D; Taiwanese companies; |
語 文 | 中文(Chinese) |
中文摘要 | 現有文獻普遍忽略台商 中國 子公司 營運當地化狀況對母R&D R&D之影響。因此, 之影響。因此, 本研 究以子公司 四種營運當地化 指標 為切入點, 為切入點, 並以台灣上市公司為研究對象 。實證結果 發 現,台商 ,台商 中國 子公司 營運 當地化 狀況,對母公司 狀況,對母公司 狀況,對母公司 的 R&D R&D決策是相當重要的 。綜合 而言, 當地化程度提高,對母公司 R&DR&DR&D支出 會有 負面 影響,尤其以銷售當地化的程度最大。 |
英文摘要 | The existing literature contains very few studies on the impact of operational localization by the China-based subsidiaries of Taiwanese business enterprises on the R&D activities of the Taiwan-based parent company. In an attempt to fill this gap in the literature, the present study uses four indicators that can be employed to gauge the degree of operational localization of China-based subsidiaries, focusing on the subsidiaries of Taiwanese companies that are listed on the stock market in Taiwan. The empirical results obtained in the study show that the degree of operational localization existing in the China-based subsidiaries has a major impact on R&D-related decision-making in the parent company in Taiwan. Broadly speaking, higher levels of localization in China are associated with reduced R&D expenditure in the Taiwan parent company. This relationship is particularly marked with respect to the localization of sales operations in China. |
本系統中英文摘要資訊取自各篇刊載內容。