隨著科技與知識不斷地演進，市場對於企業價值已不再僅僅注重過去所謂有形的價值創造因素如土地、廠房、機器設備等固定資產，而近年來網際網路新興科技股價飆漲，即反映出資本市場對於價值的評量標準已經更加著重於領先的技術和創新的概念。
透過財務資訊瞭解企業的價值是最直接的方式，財務報表記錄了企業之經營過程，並且可將企業之財務資訊傳達給企業關係人，是掌握企業動態之最佳利器。然而財務報表之數字常常過於繁雜，運用財務比率將煩瑣且金融巨大之數據予以簡化，可作為診斷企業財務狀況之重要指標。
　　自Tobin（1968）提出的q 值，即公司市值與重置成本（Replacement Cost）之比，利用公司的市場價值與重置成本的比例來衡量公司內部無形資產的價值與未來的成長機會。本研究以國內上市上櫃股票公司之電子業公司為研究對象，利用Tobin’s q 值做為衡量公司價值的指標，以及十四項財務比率做為財務管理之變數，藉由整合歸納以及因素分析萃取，定義出財務管理功能面影響公司價值之主要評估構面，作為模糊集群分析的特徵向量空間，主要在探討財務管理功能對電子業公司價值之影響。最後，從財務管理功能面探討各集群型態特性與公司價值之關係，以提出經營改善的建議。

non

【中文部份】
林燈煤，民國88 年，「股權結構、投資與公司價值之關係—以台灣上市公司為例」，中正大學財務金融研究所碩士論文。
姜義軒，民國90 年，「台灣電子產業與非電子產業Tobin's q 之差異及其成因之研究」，國立交通大學經營管理研究所碩士論文。
吳娟娟，民國91 年，財務績效指標之重要性分析研究—以台灣化學工業上市公司為例—，中原大學會計研究所碩士學位論文。
廖世義，民國90 年，臺灣製造業企業功能對生產力績效之影響，國立成功大學工業管理研究所博士論文。
林志聰，民國85 年，模糊集群分析之研究--以台灣地區上市及上櫃商銀企銀之經營績效為例，國立成功大學統計研究所碩士論文。
邱豐彬，民國84 年，競爭性市場結構分析--品類轉換比率之估計，國立成功大學工業管理研究所博士論文。
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經濟日報，民國91 年，電子資訊產業年鑑，經濟日報出版。
台灣經濟部技術處資訊產業知識庫，http://mic.iii.org.tw/itis/
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