本研究利用「台灣地區第二次產業創新活動調查研究」合併民國95年台灣製造業廠商資料，探討廠商從事研發、創新活動的決策因素，以及創新活動對廠商績效之影響。實證結果顯示，規模越大以及主要市場包含國外的廠商越會選擇投入研發活動；而有外界資金援助以及技術購買的廠商，其投入研發的比例愈高。在創新活動的決策因素方面，市場來源的資訊對產品與製程創新皆有正向顯著影響，而公司內部資訊來源與其他資訊來源則僅有助於產品創新的投入。至於創新活動對績效的影響部分，廠商採取製程創新對勞動生產力的提升具顯著正相關，其中又以配送與補給類型之製程創新型態最為顯著。另外，產品創新中的貨物類型的創新，以及製程創新中的生產與補給類型的創新對公司各層面之效益都有顯著正向影響。合作單位的選擇上，廠商與政府單位的合作對公司之績效為正向顯著影響。本項結果具有政策意涵，除了可以提供廠商於進行創新活動之決策考量外，亦可作為政府制定相關產業及創新政策之參考。

In order to investigate the decision factors of manufacturers engaging in Research and Development (R&D) and innovation activities, as well as the relationship between innovative methods and profit performance, I used the data, which includes Taiwan Technological Innovation Survey 2(TTIS-2) and Taiwanese manufacturing data in 2006.
The result of this study showed that the companies would be more likely to engage in the R&D activities if the scale is lager or the firms have overseas markets. Moreover, funding and technology import would increase the percentage of R&D expenditure. In terms of the decision-making factors of innovation activities, market information had positive impact on both product and process innovations. Internal and other information only contributed to product innovation. As for the effect of innovation activities on performance, manufacturers adopted process innovation, which significantly promoted the labor productivity, especially for the type of supply and delivery. In addition, both product innovation of goods and process innovation of supply had positive effect on each aspect. With regard to the selection of cooperation partners, government agencies were important for the manufacturers. This result had policy implications that could serve as the suggestion for government formulating policies and providing manufacturers to make innovation strategies.

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