臺灣博碩士論文加值系統

本研究探討智慧資本管理、組織學習與組織績效關係之關聯性，並進一步研究智慧資本管理對組織學習與組織績效的影響。智慧資本管理包含人力資本、內部關係資本、組織資本；而組織學習包含承諾學習、系統透視、開放性和實驗、知識傳輸，組織績效則由天下雜誌調查的企業獲利率、股東權益報酬率、資產報酬率資料進行資料蒐集。

本文使用問卷調查法，以天下雜誌「2000大企業」製造業、服務業、金融業挑選200家為對象，有效回收樣本為52家企業共104份問卷，透過迴歸方式進行驗證。實證結果發現智慧資本管理對於組織學習有部分正向影響成立，表示企業如果注重智慧資本管理將有助於企業進行組織學習。其次智慧資本管理對組織績效的影響則為不顯著，主要是因為組織績效受影響的變數太多，即使智慧資本管理有助於組織績效提升，也可能因為其他因素影響而減弱最終的組織績效；第三組織學習也未能對組織績效的影響也不顯著，因為組織學習的成果通常先反應在個人工作任務表現上，再藉由員工的績效表現進一步影響組織績效，故未來企業若要推動組織學習，應以員工個人績效表現為衡量的標準較為適合。

This study discusses the relevance of intellectual capital management, organizational learning and Organizational Performance, and also goes a step further to study the impact of intellectual capital management to organizational learning and organizational performance. Intellectual capital management includes human capital, internal relations capital, organizational capital; and organizational learning involves commitment to learning, the system perspective, openness and experimentation, knowledge transfer.
Organizational performance data is based on the survey about business profitability, return on equity, and return on assets which are collected from Common Wealth Magazine.
This study uses the questionnaire survey procedure and targets to Taiwan Top 200 companies in manufacturing, services, financial areas which defined by Common Wealth Magazine "Top 2000 Enterprises,". 104 valid questionnaires were recovered from 52 different companies. The questionnaire information has confirmed after the return analytic method, obtains the following conclusions：First of all, Intellectual capital management has a positive effect to organizational learning, indicating if an enterprise focusing on intellectual capital management will help enterprises organizational learning.

Second, the impact of intellectual capital on organizational performance management is not significant, mainly because there are too many variables can affect organizational performance. Even intellectual capital management can help enhance organizational performance, however, may also be weakened final organizational performance by other factors.

Third, the impact of organizational learning on organizational performance is also not significant, because the outcomes of organization learning usually shown on the individual task performance first, and then influence organizational performance via employee’s performance. It is appropriate if enterprises or organizations are willing to promote organizational learning should be based on individual performance criteria to measure performance.

論文審定書............................................................................................................. i
中文摘要 ....................................................................................................................... ii
英文摘要 .............................................................................................................. iii
目錄 ...................................................................................................................... v
圖目錄 ...................................................................................................................... vii
表目錄 ...................................................................................................................... viii
第一章緒論 ................................................................................................................................... 1
第一節研究背景與動機 ........................................................................................................... 1
第二節研究目的 ....................................................................................................................... 2
第三節研究流程 ....................................................................................................................... 3
第二章文獻探討 ........................................................................................................................... 5
第一節智慧資本管理 ............................................................................................................... 5
第二節組織學習 ..................................................................................................................... 11
第三節組織績效 ..................................................................................................................... 13
第三章研究方法 ......................................................................................................................... 15
第一節研究架構與假設 ......................................................................................................... 15
第二節研究變項與衡量方法 ................................................................................................. 16
第三節研究對象與程序 ......................................................................................................... 17
第四節研究分析方法 ............................................................................................................. 19
第五節量表信度檢定 ............................................................................................................. 20
第四章研究結果分析 ................................................................................................................. 21
第一節組織層次變數之相關分析 ......................................................................................... 21
第二節智慧資本管理對組織學習迴歸分析 ......................................................................... 23
第三節智慧資本管理對組織績效迴歸分析 ......................................................................... 26
第四節組織學習對組織績效迴歸結果分析 ......................................................................... 27
第五節智慧資本管理、組織學習和組織績效相關性驗證 ................................................. 28
第五章結論與建議 ..................................................................................................................... 32
第一節研究結論 ..................................................................................................................... 32
第二節管理意涵 ..................................................................................................................... 34
第三節研究限制和後續研究建議 ......................................................................................... 35
參考文獻 ..................................................................................................................................... 36
一、 中文部分 ................................................................................................................... 36
二、 英文部分 ................................................................................................................... 38
附錄 ............................................................................................................................................. 44

參考文獻
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