臺灣博碩士論文加值系統

本研究以國內某航太公司為例，探討科技研發機構智慧資本衡量指標之建立，並以個案公司知識管理專案室成立時間為分水嶺，分析個案公司對各項智慧資本衡量指標過去重視程度及現在重視程度之差異，藉以建構具攸關性之衡量指標。研究結果顯示：（1）除「員工教育程度」及「員工年資」外，各構面之衡量指標受重視程度均有明顯提昇，顯示所建立之指標確實可用來衡量公司之智慧資本，且知識管理專案室的成立確實有助於公司更重視財務報表外之因素。（2）從因素分析中發現，各構面萃取出之共同因素對智慧資本之負荷並非相同，因此個案公司在累積智慧資本時必須先掌握攸關之重要因素。（3）就個案公司目前狀況來看，最重視市場資產及基礎設施資產，而對整體智慧資本相對重要程度最高者為基礎設施資產及人力中心資產，此現象顯示個案公司雖重視對外合作之經營策略，但在執行成效上卻仍有改善空間；而人力中心資產雖最不受重視，但其相對重要程度卻位居第二，這顯示個案公司人力資源豐沛，必須妥善管理，才不致平白浪費，因為證諸國內外實務之經驗，人力資產實為整體智慧資本發展之根源，個案公司民營化後，必須盡快掙脫法令之束縛，修正對人力資產之管理觀念，如此才能使整體智慧資本齊頭並進，共同提昇公司的整體競爭力。本研究結果除可供個案公司參考外，並可供其他事業機構建立智慧資本衡量指標之參考。

This research explores the construction of intellectual capital（INTCAP）indicators by thoroughly examining a state owned R＆D oriented aerospace institute as a study case. In order to construct relevant measurement indicators, we analyze the differences in emphasis levels to each indicator before and after the Knowledge Management Office (KMO) was established. The findings show that：（1）except employees’ education and seniority levels, the importance of all indicators obviously has increased after KMO was established for all employees. This reveals that the indicators we suggest are appropriate to measure intellectual capital；（2）from the results of factor analysis, we conclude that the weighting of all factors extracted from four INTCAP perspectives（human-centered assets, intellectual property assets, market assets, and infrastructure assets）are not equal. Hence, more attention shall be paid in mastering the relevant factors when accumulating intellectual capital stock；（3）from the company’s present condition, market assets and infrastructure assets are the most important ones to the case institute among four INTCAP perspectives, but infrastructure assets and human-centered assets contribute mostly to INTCAP stock. The phenomenon reveals that although the case institute emphasizes international cooperation strategy, it still has to improve its implementation effects. Comparatively, the human-centered assets seem receive less attention, though they own most part of INTCAP stock. This signifies that the case institute has abundant human resources. To prevent from wasting the resources, the case institute needs to manage and best utilize its human resources since human resources are central part of INTCAP from academic and practical point of view. Thus, we suggest that the case institute shall pay more attention on human-centered assets after privatization. Only if the four perspectives of INTCAP are equally emphasized, can it raise corporate competitive abilities. Our findings are not only helpful for the case institute to construct the INTCAP indicators, but also are worthwhile referring to for other companies.
Key words：Technology R＆D institute, Intellectual capital, Human-centered assets, Intellectual property assets, Market assets, Infrastructure assets.

目 錄
摘要 I
Abstrct II
誌 謝 IV
目 錄 V
圖　目　錄 VIII
表 目 錄 IX
第一章 緒論 1
1.1 研究背景 1
1.2 研究動機 2
1.3 研究目的 5
1.4 研究架構及流程 5
第二章 文獻探討 7
2.1智慧資本之起源 7
2.1.1知識經濟時代，新衡量方法的需要 7
2.1.2智慧資本之起源 8
2.2智慧資本之創造 19
2.3.1知識的意涵 19
2.3.2知識的創造與管理 21
2.3智慧資本之衡量 24
2.4智慧資本之管理 27
2.5智慧資本在科技研發機構的運作 32
2.6.1科技研發衡量方法之沿革 32
2.6.2知識經濟時代科技研發的衡量 33
2.6本章小結 36
第三章 研究方法及個案公司簡介 38
3.1研究方法 38
3.1.1研究設計 38
3.1.2 資料分析方法 38
3.2個案公司簡介 41
3.2.1航太工業特性描述 41
3.2.2個案公司現況及內外部環境分析 44
3.2.3個案公司未來發展及經營策略 55
第四章 個案公司智慧資本衡量指標之發展 59
4.1個案公司智慧資本衡量之參考 59
4.2智慧資本衡量指標形成及問卷發展 59
4.3 抽樣過程及問卷發放 68
第五章 資料分析及研究結果 72
5.1 回收樣本統計 72
5.2 資料效度及信度分析 73
5.3 智慧資本各構面指標敘述統計分析 73
5.5 智慧資本各構面受重視程度差異分析 76
5.5 智慧資本各構面指標受重視程度分析 81
5.6 智慧資本各構面之因素分析 92
5.6.1 人力中心資產因素分析 92
5.6.2 智慧財產資產因素分析 94
5.6.3 市場資產因素分析 96
5.6.4 基礎設施資產因素分析 98
5.7 智慧資本高階因素分析 101
5.8 開放式問項分析 102
第六章 結論與建議 107
6.1 結論與建議 107
6.2 未來研究方向 109
6.3 研究範圍與限制 109
參考文獻 111
一、中文部份（依筆劃順序） 111
二、英文部份（依英文字母順序） 112
附錄
本研究問卷…………………………………………………………………………..i

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