在科技日新月異變遷快速，產品的生命週期短，企業為了提升產業的競爭力不墜，持續的不斷挹注大量的資金(研究發展支出、資本支出)、人力技術(專利權)的同時，企業是否能獲得相對的經營績效。
故本研究期間為2006至2012年，以台灣光學元件上市公司共五家為研究資料，採用複迴歸進行分析。實證結果發現：台灣光學元件上市公司中，研究發展費用對於資產報酬率(ROA)、股東權益報酬率(ROE)呈現顯著正向的影響；對於營業利益率、純益率呈現顯著負向的影響；資本支出對於資產報酬率(ROA)、股東權益報酬率(ROE)呈現顯著負向的影響；專利權核准數對於企業經營之績效是無直接明顯的效益。總結來看，台灣光學元件上市公司屬於高度資本密度之產業，其研發活動對於經營績效是有一定的顯著影響，在企業大量投入研究發展費用、資本支出的同時，但仍須適當控制成本費用，不要造成過度的浪費而衝擊當期利益，並持續加強提升研發人員之素質，同時擴大累積專利權數在市場上運用之深度與廣度而提升該產業其附加價值。
Technology changes rapidly and product life cycle is short. Enterprises, in order to increase industrial competitiveness, keep injecting tremendous amount of capital (R&D and capital expenditures) and human technology(patents), but whether they can obtain relatively operational performance or not?
This study adopts five Taiwan optical components listed companies as the research sample from 2006 to 2012. Multiple regression analysis is used to investigate whether the R&D activities (R&D and capital expenditure, employee productivity and patents right ) of optical components listed companies in Taiwan have significant influences on operational performances (total return on assets, return on equity, gross profit margin, operating profit margin, and net profit margin).
The empirical results indicate that, five Taiwan optical components listed companies, R&D expenses are significantly positively related to return on assets (ROA) and return on equity (ROE); R&D expenses are significantly negatively related to operating profit margin and net profit margin; capital expenditures have significantly negatively related to return on assets (ROA) and return on equity (ROE); patent approval cases are not directly and significantly related to operational performances. To sum up, Taiwan optical components listed companies are highly capital-intensive industry. Their R&D activities have certain significant influences on operational performance. Those companies are investing large amounts of R&D and capital expenditures, while they should still appropriately control cost and expenses, do not cause excessive waste and the impact the current interest. They should continue to strengthen the quality of their research and development personnel, while expanding the cumulative number of patents on the market use the depth and breadth of the industry and enhance their added value.
