科技產業的社會貢獻(英漢對照)

■ 吳思華 Wu, Se-hwa In the last decade, the Taiwan's high-tech industry has played a leading role in the country's economic development. In more recent years, the emerging markets in both China and South East Asia have given rise to rigorous competition worldwide; the speed of technological development has outpaced the growth of consumers' demand, rendering the once popular IT industry towards an era of low profit margins. Since the government has constantly been encouraging the development of high-tech industry by providing large subsidies, whether or not the industry's performance and social contribution meet public expectation has been the center of discussion. Generally speaking, the common index of evaluating an industry's social contribution is by measuring the added value. The method calculates the value each industry creates domestically based on the GDP concept. The common formula for calculating added value under an ordinary economy is : Added value = Total Output – Intermediate Inputs ( raw materials and outsourced businesses of foreign countries and other industries). In other words, the added value of an industry is the sum of wages, rental income, interest, profit, depreciation, and net indirect tax. This calculation method can generally reflect an industry's contribution to the society. However, because of the changes in the business environment as well as the heightened public demand for quality of life and social justice, the equation must be slightly modified to fairly evaluate an industry's social contribution. 1.The Taiwanese businesses are becoming more internationalized, and therefore the profit earned abroad can be incorporated into the calculation; wages given to nationals working abroad should be considered while those to labors of foreign nationality should be excluded. 2.Raw material purchasing and outsourced activities are disregarded in the past, however they should be considered as social contribution and measured if the buyer is (entirely or partly) a domestic company. 3.Taxation is the major contribution of a corporation to the society. Although the direct tax contribution of the high-tech industry is not significant due to the incentive policies, the successful enlisting of many high-tech companies in the stock market has generated a sizable amount of stock transaction tax. 4.For the general public, their concern is how companies' services and products can improve the quality of life. Taiwan's electronic products are mostly exported, generating additional currency exchange income. Furthermore, Taiwan's stimulating partake in the IT industry has brought about the pervasiveness of IT products among common households and benefit mankind. Taiwanese people enjoy the convenience that technology brings but they do not immediately recognize their own IT industry's contribution since most products are OEM manufactured goods. Most importantly, since Taiwan's IT industry plays a critical role in the world's industrial value chain, it raises Taiwan's importance and visibility in the international society, enabling Taiwan to become an important partner in the world's economy. All of the above are the high-tech industry's significant contributions to the society. （Dean of College of Commerce and Director of Center for Creativity and Innovation, NCCU） 最近十餘年來，高科技產業在台灣的經濟發展中一直扮演火車頭工業的角色，高科技產業的績效表現受到社會的普遍關注。近年來，由於中國大陸及東南亞地區快速崛起，國際競爭強烈，消費者需求成長又不及技術開發的速度，使得過去大家爭相參與的資訊電子業，逐漸走向微利時代。由於政府對高科技產業的發展一直有較優厚的獎勵政策，因此相對的，高科技產業是否產生符合社會大眾期待的經營績效與社會貢獻，是近日來輿論討論的焦點。 一般而言，評量產業的社會貢獻最常用的指標是附加價值。附加價值是根據GDP概念所計算出個別產業在國內（包括本國人及外國人）所創造出來的價值。在一般經濟附加價值計算公式通常如下： 總產出（來自其他產業部門與國外）─ 中間投入（原料與外包業務）涗 附加價值 換言之，產業的附加價值是「工資＋租金＋利息＋利潤＋折舊＋間接稅淨額」。 這個計算方式大抵能夠反映一個產業對社會的貢獻，但是隨著經營環境的改變與社會大眾對切身生活品質及社會公平的期待，評量產業對社會的貢獻時，應將上述公式做小幅的修正： 1.台灣企業逐漸走向國際化，企業在海外的獲利應可合併計算；在海外所雇用的台籍幹部薪資應計入；反之，雇用外籍勞工的工資應扣除較合宜。 2.在外購原料與外包業務方面，原不計算該產業之附加價值，但是如果這兩項活動的採購對象均為（或有部分）國內企業，自應視為是對社會的貢獻，應予計入。 3.納稅是企業對社會的最大貢獻。高科技產業雖因政府獎勵政策，直接繳交的稅賦不多，但是，因為許多高科技公司的成功上市，帶動股市的蓬勃發展，所衍生的證券交易稅金額其實是相當大的。 4.對社會大眾而言，最關心的是企業的產品或服務能否提昇本身的生活品質。台灣的資訊電子產品以外銷為主，直接增加許多外匯收入。另外，由於台灣資訊電子業的參與，驅動了資訊電子產品成為廉價普及的商品，造福全人類，台灣人民同樣分享了科技帶來的生活便利，祇是台灣的資訊電子業多是OEM產品，一般民眾在使用資訊產品時，較不容易感受到它的直接關連！ 更重要的是，因為資訊電子業在全球產業分工鏈上所扮演的關鍵角色，提高了台灣在國際社會中的重要性與能見度，讓台灣成為世界經濟體系中重要的夥伴。這些，都是科技產業對社會的重大貢獻。 （作者是政大商學院教授兼院長、創新與創造力中心主任） 【2005/03/27 經濟日報】