無形資產評估與管理-以生物科技業為例

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题名:	無形資產評估與管理-以生物科技業為例 Determinants of Intangible Asset Valuation: An Empirical Study on Biochemical Technology Industry
作者:	吳秉翰
贡献者:	會計學系
关键词:	生物科技產業無形資產價值創造套所回歸分析研發成果 Biotechnology industry Intangible Assets Value creation Lasso regression analysis R&D Achievement
日期:	2024
上传时间:	2024-08-02 15:06:07 (UTC+8)
摘要:	隨著當前商業環境競爭激烈，實質資產的作用在評估企業真實價值時逐漸降低，取而代之無形資產的重要性日益突顯。生物科技產業成為政府重點培育產業，除醫療領域外，追蹤應用等新領域發展迅速，預示著其持續成長。生物科技產業以研發創新、專利權保護及培養高度專業人才為核心競爭優勢，直接影響市場地位及長期價值。本研究旨在探討台灣生物科技公司無形資產價值的主要創造因素及其對經營績效影響，採用財務資料分析及不同評價模式評估智慧資產價值。本研究首先以因素分析從眾多指標中萃取出八個無形資產價值關鍵因素，接著將其作為輸入變數，並透過Lasso迴歸分析進行篩選。實證結果顯示研發投入及成長性是影響我國生技產業無形資產價值創造的最主要因素，研發投入和研發成果顯示公司的創新能力，成長性展示公司的未來發展潛力。此外，員工生產力和償債能力也被選入，這些因素共同影響公司的綜合競爭力和市場價值，表明公司市場價值不僅取決於財務資本，還深受無形資產的影響。 In the contemporary competitive business environment, the significance of intangible assets has grown considerably, given the inherent limitations of the value of physical assets. The biotechnology industry has become a priority sector for the government, and the rapid development of new areas such as tracking applications, in addition to the medical field, indicates that it will continue to grow. The biotechnology industry's core competitive advantages of R&D and innovation, patent protection, and highly specialised human resources have a direct impact on market position and long-term value. The objective of this study is to examine the primary drivers of the value of intangible assets in Taiwanese biotechnology companies and their impact on operational performance. Additionally, the study assesses the value of intellectual assets through financial data analysis and the application of various valuation models. Eight key factors of intangible asset value were initially extracted from a vast array of indicators through factor analysis, and subsequently subjected to Lasso regression analysis in order to filter them as input variables. The findings indicate that R&D investment and growth are the primary determinants of intangible asset value creation in the Taiwanese biotechnology industry. R&D investment and R&D results indicate the company's innovation capability, while growth indicates its future development potential. Furthermore, employee productivity and solvency are also selected. Collectively, these factors affect a company's overall competitiveness and market value, suggesting that a company's market value is not solely dependent on financial capital, but is also significantly influenced by intangible assets.
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