Abstract

As the technology credit fund is available to support SMEs which have intangible technology assets, many organizations are involved in technology evaluation with various factors. Technology evaluation has worth when the evaluation result can be related to financial performances of the recipient of credit funds. In this study, we propose a structural equation model (SEM) to analyze the relationship between technology evaluation factors and the financial performances by developing financial performance index (FPI). It is expected for the proposed model, which will be evaluated for the technology evaluation of enterprises, to be applied not only for the effective management of the technology credit funds for SMEs, but also will be used to evaluate financial performance of SMEs.

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