臺灣博碩士論文加值系統

在知識經濟時代中，企業競爭的優勢不再只是利用資金及土地等傳
統生產要素，更來自於無形資產及知識創造的機制。這些因素一般稱之
為智慧資本。如何有效創造、評估與運用智慧資本創造價值將是企業決
勝的關鍵。這顯示智慧資本的管理與評量是知識經濟中的一個重要課題
。
　　目前智慧資本評估模式大部份是以財務表現為主的量化指標來進
行，但構成智慧資本的要素除了顯性的財務指標外，更重要的是隱性之
核心能力如人力、顧客、流程更新與產品開發等因素。這些潛在因素具
有抽象、不易量化、無法應用財務數據予以評估其優劣等特性，使得傳
統評估模式無法有效衡量智慧資本的良窳，也是造成智慧資本管理困難
的主因之一。
　　而模糊理論具有處理自然語意表達不易量化與抽象描述之主觀評
量。為此，本研究乃以模糊理論為基礎，利用自然語意評估不易量化與
具主觀意識之質化指標評估，再結合量化指標評估，建構一個智慧資本
整合型評估模式，此模式結合有效率模糊權重平均(Efficient
Algorithm for Fuzzy Weighted Average；EFWA)與層級分析法
(Analytic Hierarchy Process；AHP)用來衡量智慧資本管理上的優劣，
以使智慧資本評估達到有效整合主客觀、顯隱性、過去及未來等相關因
素，提高評估的有效性。
　　另為達成理論與實務結合，本研究將實際應用於高科技公司之智慧
資本評估，再將驗證結果，修正模式，藉以提高智慧資本評估模式的正
確性與可行性。本研究除建構智慧資本整合型評估模式外，為消除評估
專家耗用大量時間於模式之模糊運算，將開發操作簡單、彈性又易懂，
功能強之電腦決策支援分析系統，讓專家參考使用手冊，只要輸入有關
之語意評估及相關必要之參數，即可獲得智慧資本評估結果及分析有關
資訊。

　　As knowledge economy age comes, knowledge instead of
traditional productive essentials like land and capital,
becomes the most important determinant for businesses to
retain their competitive advantage. Generally speaking,
knowledge and other intangible assets are regarded as
intellectual capital in businesses. It will be a crucial issue
for businesses to manipulate intangible intellectual capital
and to create benefit in a knowledge economy age.
　　Thus far, financial and quantitative indicators are
generally applied in most intellectual capital evaluation
models. Besides conventional explicit financial indicators,
the composition of intellectual capital contains several
implicit core abilities such as human resource, customer,
processes and product development. Due to characters of
intellectual capital like abstract and non-quantity, it is
hard for conventional evaluation models to evaluate them
according to general financial data efficiently. That is one
of primary reasons for businesses managing their intellectual
capital so difficultly.
　　Using nature linguistic term, fuzzy set theory can be
applied to process abstract and non-quantitative evaluative
value. In this study, the nature linguistic term based on
fuzzy set theory is applied to represent the evaluative value
of non-quantitative and subjective qualitative indicators. On
the other hands, general quantitative indicators are also
incorporated into the integrated intellectual capital fuzzy
evaluation model. A model combining Efficient algorithm for
Fuzzy Weighted Average (EFWA) with Analytic Hierarchy Process
(AHP) is proposed to evaluate the degree of intellectual
capital management. It is applicable for businesses to
integrate those considerable components and improve the
efficiency of performance evaluation for intellectual capital.
　　In order to demonstrate the validity of the proposed
intellectual capital evaluation model, an experimental
evaluation process is taken in a high technology company.
Furthermore, an easy, flexible, and accessible integrated
intellectual capital fuzzy evaluation system is built to save
the time and effort for experts processing the computation in
the proposed evaluation model. According to experimental
results, both accuracy and feasibility of this proposed
intellectual capital evaluation model are demonstrated.

封面內頁
簽名頁
授權書......................................................iii
中文摘要......................................................v
英文摘要....................................................vii
誌謝.........................................................ix
目錄..........................................................x
圖目錄......................................................xii
表目錄......................................................xiv
第一章　緒論
1.1 研究背景................................................01
1.2 研究動機................................................01
1.3 研究目的................................................03
1.4 研究範圍................................................05
1.5 研究流程................................................05
第二章　文獻探討
2.1 智慧資本................................................09
2.2 模糊理論................................................19
2.3 層級分析法..............................................24
第三章　智慧資本評估系統架構
3.1 評估架構................................................29
3.2 評估指標之收集、分類流程................................31
3.3 智慧資本整合型評估模式..................................32
3.4 智慧資本整合型評估程序..................................33
第四章　系統設計
4.1 系統架構................................................48
4.2 系統環境建構............................................49
4.3 系統功能................................................50
第五章　個案研究
5.1 個案企業................................................57
5.2 智慧資本評估............................................59
5.3 系統運作流程............................................67
5.4 評估結果與系統效益......................................80
第六章　結論與建議
6.1 結論....................................................83
6.2 後續研究建議............................................85
參考文獻.....................................................86
附 錄.....................................................91
圖目錄
圖1-1 研究流程..............................................08
圖2-1 正三角模糊數..........................................20
圖2-2 正三角模糊數的T-a截集.................................21
圖3-1 智慧資本評估架構......................................30
圖3-2 評估指標收集、分類流程................................31
圖3-3 智慧資本整合型評估模式................................33
圖4-1 通知評估人員評估之email畫面...........................46
圖4-2 前端web介面評估系統主畫面.............................47
圖4-3 後端管理系統主畫面....................................47
圖4-4 軟、硬體架構..........................................48
圖4-5 系統功能架構..........................................50
圖4-6 系統檔案結構..........................................51
圖4-7 系統之使用角色與功能..................................52
圖4-8 系統活動順序..........................................54
圖4-9 系統作業程序..........................................54
圖5-1 受評估企業基本資料維護................................68
圖5-2 評估人員基本資料維護..................................69
圖5-3 智慧資本評估專案資料維護..............................69
圖5-4 專案評估人員資料維護..................................70
圖5-5 專案評估構面資料維護..................................71
圖5-6 專案評估指標資料維護..................................71
圖5-7 評估指標語意評估資料維護..............................72
圖5-8 評估構面權重兩兩比較資料維護..........................73
圖5-9 專案評估指標平均評估模糊數計算........................74
圖5-10 專案評估指標評估......................................74
圖5-11 專案構面評估模糊數計算................................75
圖5-12 專案評估構面評估......................................76
圖5-13 專案構面權重值計算....................................77
圖5-14 質、量化性質評估模糊數計算............................77
圖5-15 專案整體評估結果計算..................................78
圖5-16 專案構面改善優先順序..................................79
圖5-17 專案評估人員指標評估..................................79
圖5-18 專案整體評估結果......................................80
圖5-19 專案整體評估結果 (量化性質權重偏重)...................81
圖5-20 專案整體評估結果 (質化性質權重偏重)...................81
表目錄
表2-1 智慧資本定義..........................................10
表2-2 智慧資本分類與內容....................................13
表2-3 智慧資本衡量方式比較..................................15
表2-4 質、量化性質指標分類..................................19
表2-5 層級分析法的基本假設..................................25
表2-6 層級分析法評估尺度的意義..............................26
表2-7 隨機指標表............................................28
表3-1 智慧資本整合型評估模式說明............................32
表3-2 指標評估、指標權重語意變數............................39
表3-3 構面兩兩比較評估尺度..................................39
表4-1 系統使用角色與功能說明................................53
表4-2 系統元件功能說明......................................55
表5-1 評估構面、指標........................................60
表5-2 量化指標相關數據......................................60
表5-3 評估人員對評估指標表現之模糊評估......................61
表5-4 評估人員對評估指標權重之模糊評估......................62
表5-5 整合評估人員之平均評估、權重模糊數....................63
表5-6 各構面評估模糊數、權重值..............................64
表5-7 質、量化性質之評估模糊數..............................66
表5-8 綜合評估與評估語意模糊數相似度........................67

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