擁有好的企業競爭力，對於公司的生存與發展皆有正面的影響。除了有形資產外，企業聲望也同時扮演了企業與社會大眾之間的重要訊號，也成為另一項重要的無形資產（Shapiro, 1983）。藉由此訊號社會大眾可以更了解企業的經營方式，也願意接受及消費該企業之產品或服務。企業也可藉由企業聲望的建立，獲得更多投資者的投資、更佳的貸款機會及條件，以及吸引較優秀的應徵者。影響組織績效的原因有很多，本研究由企業聲望的角度出發，探討T期企業聲望指標得分較佳的公司，其T+1期的營運績效上是否也有較佳的表現。 本研究使用天下雜誌調查2000-2004年之標竿企業及2001-2005年之千大企業調查次級資料作為樣本資料，共蒐集500筆資料，利用相關及迴歸進行分析，結果發現：對整體產業而言，T期財務能力、科技運用能力及企業公民責任對T+1期總營收有正向影響，創新能力則存在負影響；對資產報酬率有正向影響的聲望指標有管理能力或營運績效及長期投資價值兩項，有負向影響的指標為前瞻能力及國際營運能力；在員工產值指標方面，能產生顯著正影響的聲望指標為企業公民責任。 以產業別探討，對高科技產業而言，財務能力及國際營運對於總營收存在正向影響，管理能力與人才培育能力對於其ROA存在正向影響，對員工產值有正向影響之指標為國際營運能力。在傳統製造業中，財務能力及管理能力分別對次年之總營收及ROA有正向影響，可預測員工產值之指標為企業公民責任及財務能力。對服務業而言，企業公民與科技運用對次年總營收存在正向影響，科技運用對於員工產值亦有正向影響。在金融業方面，提高企業公民責任與長期投資價值可增加次年之總營收及員工產值。 Gaining competition advantage has a positive impact on survival and development of an enterprise. In addition to the tangible, the reputation plays a major role as the signals between a company and the community and becomes the intangible asset. Through the signal, people will know the operation of a corporate and be willing to consume the products and service of it. Enterprises will benefit from good reputation, too. For example, to get more investment, the better loaning conditions and attracts potentials. This study aims to confirm the relationship between reputation and next year’s performance of a company. Using 500 samples which are second-hand data-the survey of Top 1000 and Benchmark of 《CommonWealth Magazine》, the important results of the study are as follows: 1. For overall industry: The ability of financial and technology application and company social responsibility(CSR) of period T are positively influence next year’s total revenue, but the ability of innovation has negative impact on it. The ability of management, operation performance and the value of long tern investment have affirmative effect on ROA of period T+1 while the ability of forecast and international operation are conflicting with ROA. Company social responsibility of period T is a plus factor to next year’s productivity of each employee. 2. For different industries: As for high-tech industry, the ability of financial and international operation have positive impact on total revenue. The later also work on the productivity of each employee. The ability of management and potential cultivation are plus to ROA. The ability of financial and management are individually forceful to total revenue and ROA on traditional manufacture industry. CSR and financial ability have positive influence on productivity of each employee. For service industry, CSR and the ability of technology application have definite effect on total revenue. The later also has positive impact on productivity of each employee. CSR and the value of long tern investment have convinced effect on total revenue and productivity of each employee in financial industry.
