我國產業政策對IC產業績效影響之研究
Date Issued
2005
Date
2005
Author(s)
陳怡潔
DOI
zh-TW
Abstract
Nowadays Taiwan's IC industry is mature and performs outstandingly in the whole world. Taiwan has the second largest IC design industry. IC foundry industry, as well as IC packaging and testing, has become the world's largest. By examining its developing process, despite the prominent devotion of individual enterprises, industrial policies established by government have considerable contribution to its success. As a result, this study investigates the effects of industrial policies have on its performance.
Through reviewing relating literatures, this study concludes the most pivotal and most influential industrial policies as below:
1.Technology projects implementation.
2.Establishment of Hsin-Chu Science Park.
3.Preferential taxation policies.
Furthermore, this study proposes hypotheses, establishes models, and inspects how these policies affect the development of IC industry.
The empirical results are summarized as follows:
1. The study finds that direct labor productivity, capital productivity, direct labor earnings, return on equity, and earnings per share of IC Industry prompt up significantly due to the execution of technology projects, which reflects the positive effect of the technology projects on IC industry's performance. Nevertheless, technology transferred by ITRI has limited influence on IC industry's performance, as IC enterprises not only have various channels to obtain technology, but also each enterprise differs in capability of technology utilization.
2. IC enterprises located in Hsin-Chu Science Park have better direct labor productivity, and capital productivity, which indicates that the set-up of Hsin-Chu Science Park has positive effects on IC industry's productivity. However, the fact of IC enterprises being located in Hsin-Chu Science Park is not significantly associated with IC industry's direct labor earnings, return on equity, and earnings per share. This study infers that productivity's growth may not increase profitability simultaneously.
3. In this study, effective tax rate represents the degree of preferential taxation among enterprises. This result shows that effective tax rate does not correlate with IC industry's direct labor productivity, capital productivity, direct labor earnings, return on equity, and earnings per share, which it indicates preferential taxation has limited influence on IC industry's performance. The result may be explained by the facts that preferential taxation is common practice among IC enterprises, and effective tax rate may be influenced by the characteristics of individual enterprises.
Subjects
產業政策
IC產業
績效
Industrial Policies
IC Industry
Performance
Type
other
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