無形資產與台灣經濟成長之研究

台灣經濟由早期農業生產朝向工業社會轉型，傲人的經濟奇蹟背後一大功臣，就是創新的商業模式與生產上的代工模式。但隨著全球化的發展與推動，許多成本更為低廉的國家投入競爭，使台灣經濟的進一步成長與發展面臨瓶頸。

Nowadays, the creation, utilization and dissemination of the value of intangible assets have become the key elements of competitive advantage for both nation and enterprises. Therefore, the public policies of innovation of intangible assets should enhance the interaction between industrial development and innovation capability of private sector. At first, we should assess the importance of intangible investment on economic growth. This project adds three types of intangible asset, including software expenditure, R&D expenditure and advertisement expenditure, to the standard growth accounting framework used by Corrado, Hulten, and Sichel (2005). Our finding is that, the economic growth rate increased by 0.09%-point for 1982~1993, and by 0.02%-point between 1994 and 2005, and whole-period (1982~2005) economic growth rate increased by 0.06%-point. The decomposition of economic growth rate contribution from various intangible capital components, over the period 1982~1993, the contribution made by intangible capital was 0.68%-point, over the period 1994~2005, the contribution made by intangible capital increased to 0.81%-point. The decomposition the growth rate of labor productivity, over the period 1982~1993, the contribution made by intangible capital was 0.62%-point, over the period 1994~2005, the contribution made by intangible capital increased to 0.79%-point. Due to intangible capital contribution to economic growth increased over time, intangible investment shown to be important in the future for Taiwan.