臺灣博碩士論文加值系統

知識經濟時代，資訊科技投資金額日益龐大，但企業是否能透過完善地運用
資訊科技，讓企業能夠提供更好的生產及服務品質，進而有效整合地管理公司內
部的知識，從而建立競爭優勢，並可因此而增加利潤。當企業的知識資產藉由資
訊科技被開發利用時，企業就能提高在變遷的環境中快速回應的能力，以提昇企
業價值。因此，隨著智慧資本已成為企業發展的核心競爭力，企業有必要以更有
效的資訊科技應用，俾捕捉智慧資本的貢獻。
有鑑於此，本研究之目的即在探討企業發展資訊科技應用與智慧資本水準及
企業績效間的關聯性。本研究以台灣上市、上櫃公司之總經理為調查對象，透過
問卷調查方式蒐集資訊科技應用及智慧資本構念之資料，並採用結構方程模式
（SEM）分析來檢測假說。研究結果發現：資訊科技應用對企業績效沒有直接效
果，但是透過根本的人力資本與組織資本便能正向影響顧客資本，再透過顧客資
本正向地影響企業績效。此結果顯示企業採用支持智慧資本的資訊科技應用程度
越高，企業的智慧資本水準越高，進而企業的績效越佳。期能透過本研究的成果，
來幫助實務界更了解資訊科技可提升智慧資本之水準，並進而提升企業經營績效
及競爭能力。

The investments in information technology of today’s enterprise had become
hugeness in the information-age. Would the enterprises provide better deliveries and
customer services by using these technologies? If they could do more effectively on
managing their own knowledge through information technologies, they would become
more competitive and profitable. At the same time, enterprises would have the ability
to reply customers’ need more quickly, and enlarge their corporate value.
Our research is focus on the relationship between information technology
application, Intellectual Capital (IC) and corporate performance. We examined the
large enterprises in Taiwan’s open market by giving their C.E.O questionnaires and
collected from their opinions on IT and IC relationships. After we collected the
questionnaires, we used Structure Equation Model (SEM) to Analysis and approve
our hypothesis. The results of LISREL analysis show that Information Technology
applications do not have directly impressions to enterprise performances. However,
human capital and fundamental capital elements influentially affects on customer
capital, customer capital has positively affect business performances. This output
shows that if the enterprises invest more information technology on creating
Intellectual Capital, they get more on business performances. Hope our research can
give some help to Taiwan’s corporate on investing IT and IC.

第壹章 緒論...........................................1
第一節 研究背景...................................1
第二節 研究動機...................................2
第三節 研究目的...................................4
第四節 研究流程...................................6
第貳章 文獻探討...................................8
第一節 資訊科技應用與生產力矛盾...8
一、 資訊科技的定義...........................8
二、 資訊科技應用與企業績效.........11
第二節 智慧資本與企業績效.............21
一、 智慧資本的定義與組成要素.....21
二、 智慧資本相關研究.....................29
三、 智慧資本與企業績效.................33
四、 智慧資本與企業價值創造.........36
第.章 研究方法與設計........................39
第一節 研究架構.................................39
第二節 研究假說之建立.....................41
第三節 變數衡量與問卷設計.............51
第四節 資料來源與樣本選取.............56
第五節 資料分析方法.........................58
第肆章 實證結果..................................60
第一節 敘述性統計.............................60
第二節 多變量分析.............................67
第三節 結構方程模式分析.................73
第伍章 結論.........................................82
第一節 研究結論.................................82
第二節 研究限制.................................84
第三節 研究建議.................................85
參考文獻.........................................................87
中文資料.....................................................87
英文資料.....................................................88
附錄一：資訊科技應用與智慧資本創造關聯性之研究問卷.....98

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