臺灣博碩士論文加值系統

在知識經濟時代的來臨，資產的價值從有形的資產轉變成無形的資產，而企業的價值也轉變為以智慧資本為主，而企業智慧資本該怎麼衡量，至今還沒還有一定的衡量方式，所以本研究以資源基礎理論的觀點來探討知識的特性，探討文化創意產業自身所擁有的資源，以及該如何運用及配置，本研究透過引文分析法與因素分析法來彙整與建構衡量文化創意產業之衡量指標，而文化創意產業有十六類，本研究以探討表演藝術類與工藝類為主，其原因為，工藝類為文化創意產業中是唯一一個較偏向工業卻又沒有工業特質、流程的產業，而產品是有形的工藝產品結合無形的文化特色與創新的想法，而表演藝術類的產品通常為無形的肢體表演結合無形的文化特色與創新的想法，故選擇此兩類作為本研究之研究對象。以層級分析法問卷實際訪談文化創意產業業者，藉由問卷分析結果，來建立文化創意產業的代表性衡量指標，讓文化創意產業業者可以透過這些代表性衡量指標來做自身企業的資源分配與未來發展。

In the coming era of knowledge economy, the value of the assets from tangible assets into intangible assets, and the value of the business also changed to intellectual capital based. How to measure intellectual capital of the enterprise, still no definite way to measure. Therefore, this study views resource-based theory to explore the characteristics of knowledge to explore the cultural and creative industries has their own resources, and how to use and configure. Through citation analysis and factor analysis to organize and construct the index to measure the cultural and creative industries. Cultural and creative industries sixteen categories, and this study to explore the performing arts category and handicraft category. The reason for this, the handicraft of cultural and creative industries in the class is the only one but no more oriented toward industrial industry characteristics and process industry. The product is a tangible handicrafts products combine intangible cultural characteristics and innovative ideas. And performing arts class usually combined with the idea of intangible cultural characteristics and innovation intangible limb performances. It was chosen as the research object of the two types of research. In AHP questionnaire actual interviews CCIs industry. By results of the analysis questionnaire to establish a representative measure index of cultural and creative industries. And cultural and creative industries so that the industry can measure the allocation of resources to do their own business and future development through these representative.

第一章、緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 4
第四節 研究流程 5
第二章、文獻探討 6
第一節 知識特性與知識價值 6
第二節 企業價值與智慧資本 8
第三節 知識資產的類型 17
第四節 資源基礎理論(Resource-based Theory, RBT) 18
第五節 無形資產衡量種類與方式 24
第六節 文化創意產業 28
第三章、研究方法 36
第一節 研究架構 36
第二節 研究對象 37
第三節 智慧資本指標建構 38
第四節 研究工具 38
第四章 資料分析與討論 44
第一節 衡量指標建構 44
第二節 AHP問卷資料分析權重評估 58
第五章 結論與建議 96
第一節 研究限制與未來研究方向 96
第二節 結論 98
參考文獻 100
附錄 110

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