無形資產之研究發展與創新活動不但能提升產業的績效，更是獲取市場競爭
優勢的主要來源，也是成為支持國家經濟不斷發展的動力來源。同時，廣告行銷
對於企業形象與市場占有率有正面的效果。
發光二極體(LED)是台灣光電產業中最具競爭力的產品之一。未來台灣LED
產業的發展關鍵，將是在藍光LED 的研發技術。本研究採用迴歸方法，探討發光
二極體研發投入、廣告行銷與資產規模對於發光二極體企業利潤是否帶來正面的
效果。根據本研究實證結果顯示，若以簡單迴歸方法分析，研發支出及其遞延對
於企業績效確實有正面的影響；同時，企業規模與廣告行銷支出也確實對企業績
效有正的效果。然而，若以多元迴歸方法分析，研究結果顯示研發支出及其遞延
對於企業績效並沒有顯著的正面的影響，反而是負的效果；另外，企業規模與廣
告行銷支出仍然對企業績效有正的效果。

The intangible assets of research development and innovation not only can
promote industrial performance, but gain the market competition advantage and become the engine of supporting nation economic development. Moreover, the advertisement marketing has the positive effect regarding the enterprise image and the market share.
Light Emitting Diode (LED) is the most competitive products among electronic parts and components. In the future, the key role of Taiwan LED industry development will be in the blue light LED research and development technology. By using the regression method, this paper examines the effect of industry research and development, advertisement expense and asset scale on LED industry performance. The results show
that according to the simple regression, the research and development and deferred effects have the positive influence regarding the industry profits. At the same time, the asset scale and the advertisement marketing disbursement also truly have the effect to the enterprise performance. However, if by using multiple regression method, the findings demonstrated the research and development and its deferred effect has not certainly showed the positive influence on industry performance, instead of the negative influence. Moreover, the asset scale and the advertisement marketing disbursement still have the effect to the enterprise performance.