智慧資本是企業在知識經濟時代獲勝的關鍵，其重要性也受到廣大的研究討論。但以往對智慧資本的實證研究多著墨於高科技產業，甚少研究智慧資本對傳統產業的影響。
台灣車輛工業總產值在2002年排名第五，加上業者多年之努力，台灣汽車業的製造水準已接近先進國家水準，近年來更大力投入研發設計，推出符合本地消費者需求的差異化產品，並致力於提升客戶服務滿意度後，國產車已普遍獲得國人之肯定，2002年的市場佔有率甚至達到86.54%。
因此，本研究乃針對汽車業的智慧資本作一完整探討，希望藉由以往的實證研究與汽車業未來的經營動向，利用公開資訊觀測站的次級資料，透過統計分析研究，建構出汽車業智慧資本的模式，以利業者未來經營管理的參考。
最後，透過智慧資本構面與變數間之主成份分析與迴歸分析建構一智慧資本解釋模型，本研究發現台灣汽車業對智慧資本的兩個重要認知：
一、汽車業整體的智慧資本可分為顧客資本、流程資本、更新與開發資本、與人力資本等四個構面共15項指標。
二、透過智慧資本的衡量指標，可以合理預測公司整體的智慧資本。

New industries and new management theories constantly appear in knowledge economic times, so the intellectual capital is the primary efficient instrument of the business competition and profitability, and its importance is widely discussing. However, empirical researches in intellectual capital are always focused on high tech industries, seldom refer to the influence on traditional industries.
The net domestic product in automobile industry places to the fifth in 2002. By the manufacturers’ effort, the manufacturing level in Taiwan automobile industry ap-proaches the advanced countries’. In recent years, the manufacturers invest a lot of money in research and development, promote new product matching with consumers’ demand, and devote to promoting the customer service degree of satisfaction. Thus, the domestically produced automobiles have generally obtained the consumers’ affirmation, and the market share even achieved 86.54% in 2002.
Therefore, this study makes a complete discussion in intellectual capital of auto-mobile industry, hoping to construct a model by the secondary data in market observa-tion post system through the empirical researches in the past and operating trend in the future.
Through the model of intellectual capital, the results indicate the two findings are as follow:
First, intellectual capital in automobile industry can be classified as four dimen-sions: customer capital, process capital, renewal and development capital, and human focus capital, including 15 indicators.
Second, we can use the 15 indicators to predict the companies’ whole intellectual capital.

內容目錄
中文摘要　．．．．．．．．．．．．．．．．．．．．． iii
英文摘要　．．．．．．．．．．．．．．．．．．．．． iv
誌謝辭　　．．．．．．．．．．．．．．．．．．．．． v
內容目錄　．．．．．．．．．．．．．．．．．．．．． vi
表目錄　　．．．．．．．．．．．．．．．．．．．．． viii
圖目錄　　．．．．．．．．．．．．．．．．．．．．． ix
公式目錄　　．．．．．．．．．．．．．．．．．．．． x
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．．．．．．．．．．．．．．． 2
　　第四節　　論文章節架構．．．．．．．．．．．．． 4
第二章　　文獻探討．．．．．．．．．．．．．．．．． 6
　　第一節　　智慧資本的基本觀念．．．．．．．．．． 6
　　第二節　　智慧資本管理．．．．．．．．．．．．． 17
　　第三節　　智慧資本評價與企業價值報告．．．．．． 19
第三章　　台灣汽車業之分析．．．．．．．．．．．．． 27
　　第一節　　台灣汽車業之概述．．．．．．．．．．． 27
　　第二節　　汽車業之市場分析．．．．．．．．．．． 30
　　第三節　　汽車業之特性．．．．．．．．．．．．． 37
第四章　　研究方法．．．．．．．．．．．．．．．．． 42
　　第一節　　研究架構．．．．．．．．．．．．．．． 42
　　第二節　　研究對象．．．．．．．．．．．．．．． 43
　　第三節　　資料蒐集．．．．．．．．．．．．．．． 44
　　第四節　　統計分析方法．．．．．．．．．．．．． 48
　　第五節　　分析結果．．．．．．．．．．．．．．． 51
第五章　　結論與建議．．．．．．．．．．．．．．．． 60
　　第一節　　研究發現．．．．．．．．．．．．．．． 60
　　第二節　　研究限制．．．．．．．．．．．．．．． 61
　　第三節　　建議．．．．．．．．．．．．．．．．． 62
參考文獻　．．．．．．．．．．．．．．．．．．．．． 65

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