Nowadays R&D expenditure is one of the important factors for companies to develop sustainably and increase their own competitive advantages, especially in the electronic industry and biotechnology industry, their R&D expenditure as a percentage of revenue is usually higher and more important than other industries. Therefore, this re-search uses multiple linear regression analysis, taking Taiwan's electronic industry and biotechnology industry as samples, to explore whether there is a relationship between R&D expenditure to performance and value of corporate. Using Taiwan's listed electronic industries and biotechnology industries companies from 2016 to 2020 as an empirical sample. Using return on assets (ROA) and return on equity (ROE) as proxy variables to measure the performance of corporate and using Tobin's Q value as a proxy variable to measure the value of corporate. The empirical results of this study show that (1) R&D expenditures have a significant and positive correlation between the performance to electronic industries. (2) The R&D expenditure has a significant but negative correlation between the performances to biotechnology industries. (3) R&D expenditure has a significant and positive correlation between the value of cor-porate to electronic industries and biotechnology industries. In this study the main reason why the R&D expenditure is different for the electronic industry and the bio-technology industry is that biotechnology industries require higher R&D expenses and resources than the electronic industries, and R&D also requires much time to generate benefits and recover the expenses indeed, so its benefits cannot be manifested too quickly. Although R&D expenditures have a significant impact on the performance of corporate in the biotechnology industry, there is usually a negative correlation of R&D expenditures initially. According to this study, it is inferred that there is a strong and significant relationship between R&D expenditures on performance and value of corporate.
