摘要
近年來廠商在綠色科技上愈來愈願意投入資金，本研究認為績效評估時必須考慮廠商在經營管理上的綠色努力，尤其上市、櫃塑膠業公司除重視企業形象與聲譽，也具有研發能力，並常投資在改善環境的生產設備、方法及替代品等研發，且成果對公司的生存與營收也有幫助。因此，本研究認為「研發費用率」可視為綠色管理指標，配合利用資料包絡分析法以評估綠色經營績效。實證結果發現：
- 均無顯著差異。
- 上顯著優於「上市類」，這是因台灣中油公司歸在「上櫃及公開發行類」所致。
- 則表現顯著較差，這值得塑膠業公司參考。
關鍵詞：資料包絡分析法、綠色績效、研發費用率、塑膠業
Abstract
In recent years, manufacturers are increasingly willing to invest in the green technology. This study considers that the performance evaluation must take into account the green efforts of the manufacturers in the management, especially the listed plastic companies. They not only pay attention to the corporate image and reputation, but also have research and development capabilities, and often invest in the production equipment, methods and substitutes of the improving environment. The R & D results on the company's survival and revenue also help. Therefore, this study considers that the "R & D expense rate" can be regarded as green management indicator and uses the Data Envelopment Analysis to evaluate the green business performance. The empirical results found:
1. There are no significant differences in the green performance indexes (PE, SE, and TE) between the "plastic materials" and the "plastic products" in the plastic industry.
2. The "OTC and Public Offering" in the plastic industry is significantly better than the "listing" in the PE index, which is due to the Chinese Petroleum Corporation (Taiwan) classified in "OTC and Public Offering".
3. The PE index of the "large scale" in the plastic industry is significantly better than the "small and medium scale", but the SE index is significantly worse. This result is worth the reference of the plastic companies.
Keywords：Data Envelopment Analysis, Green Performance, R & D Expense Rate, Plastic Industry