世界及台灣科技百大企業其特質為何?何者之無形資產價值較高?而無形資產價值高低和入選科技百大企業是否有關聯?本研究以科技百大企業中的電腦與週邊產業為研究對象，採用 Sveiby 提出的評價方法，市價/帳面價值(MVIBV)、Tobin's Q 、智慧資本附加價值係數(VAICTM)三種方法，計算國內外電腦與週邊企業的無形資產價值，並進一步探討影響企業無形資產價創造之組成因素，瞭解其無形資產價值差異的原因。實證結果：國外電腦與週邊企業無形資產創造的價值明顯優於台灣企業，其中獲利能力為國內外企業影響無形資產價值創造的共同因素，但因為對長期投資的看法不同、研發投入認列等問題，導致無形資產價值創造影響因素有所差異，而影響台灣企業能否追上國外企業的關鍵因素則為研發。

Business Week and Business Next ranked the wor1d Info Tech 100 and Taiwan Info Tech 100 firms by financial data. What the traits of the Info Tech 100 firms? Did they create more intangible asset value? We chose the Computer & Peripheral industry from the Info Tech 100 for the objects of study and used three methods, MVIBV, Tobin's Q, VAICTM, to evaluate their intangible asset values. Then compare the difference between foreign and domestic firms. The work is to find out the key factors for intangible asset value creation and analyze why the difference existed. The value of foreign firms is significant different from that of the domestic firms and foreign firms' value is higher than domestic firms'. Although financial performance is the same factor of foreign and domestic firms for creating intangible asset values, it the attitude about long term investment and inputs for innovation made the disparities of intangible asset values between foreign and domestic firms. R&D is the key point to short the distance between foreign and domestic firms.

電腦與過遺產業、無形資產、價值創造、智慧資本、科技百大企業

Computer and Peripheral Industry, Intangible Asset Value Creation, Intellectual Capital, lnfo Tech 100