李書行2006-07-262018-06-292006-07-262018-06-292002http://ntur.lib.ntu.edu.tw//handle/246246/18403R&D 攸關企業之長期發展與成長，故企業每年均編列一定比重之R&D 預算，但實務上 對R&D 之管理卻缺乏一套有效之方法，往往造成R&D 支出之浪費。學術上亦開始重視無形 資產之研究，其中有關R&D 支出大家已一致認為不應全部視為期間費用，但如何提列作為 長期性之資本支出或資產，則仍無定論。本研究以台灣電子業之上市公司及IC 設計公司 作為研究對象，探討影響R&D 成效之重要因素。此研究結果將有助於發展有效的R&D 實務 管理，就學術上亦將有助於瞭解R&D 如何影響公司之無形資產評價及如何認列R&D 之資本 性支出。R&D affects a firm’s long-term development and growth. Most of the firms routinely assess a certain percentage of sales as the annual R&D budget. Although R&D expenditure is a huge spending number, an effective R&D management tool is not developed in practice. On the other hand, the intangible asset valuation research has gained its popularity in academic. Among of the intangible research topics, R&D valuation is considered very important. This line of research has concluded that R&D expenditure shall not be recognized as a pure periodical expense as required by the current GAAP. How to capitalize the R&D expenditure, however, is not concluded? By using the computer related companies and IC design companies listed in Taiwan Stock Exchange as the sample, this study investigates factors contributing to R&D effectiveness. The results of this study can help the development of a sound R&D management practice. In addition, they can contribute to the intangible asset valuation research.application/pdf414174 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所R&D 成效指數R&D 管理科技價值層級創新無形資產評價期間費用資本支出R&D Effectiveness IndexR&D ManagementR&D Value PyramidInnovationIntangible Asset ValuationPeriodical ExpenseCapital Expenditurereporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/18403/1/902416H002007.pdf