臺灣博碩士論文加值系統

過去幾年來的研究中發現，有形資產的重要性式微，並且逐漸轉移到依賴知識與智慧資本之上，知識管理是企業競爭的重要策略，而組織可以創造知識並累積無形的智慧資本。因此，本研究整理出學者對知識創造與智慧資本的定義與衡量指標，並編製問卷對我國銀行進行研究，瞭解我國銀行中知識創造的來源與智慧資本的關係，以及智慧資本中各要素之間的關係，並提出建議，以提供我國銀行管理上的參考。
研究結果發現，知識創造對人力資本有顯著的影響，而知識創造的三個來源中，以資訊認知影響最大，其次為團隊連結，自我塑成最小；另外，研究結果亦發現，人力資本對結構資本有顯著的影響；人力資本對顧客資本有顯著的影響；顧客資本對結構資本有顯著的影響。

Over the past years, the results of the research indicate that the importance of the tangible assets decline, and rely on knowledge and Intellectual capital gradually. Knowledge management is an important tactic for enterprise's competition, and the organization can create knowledge and accumulate intangible intellectual capital. This study used questionnaires to clean out scholars’ definition on knowledge creation and intellectual capital of the bank. I try to find out the relationship between knowledge creation and intellectual capital and the relationship among the key elements in the intellectual capital. Finally, I propose the suggestion to offer the bank for managerial reference.
The results of the research indicate that knowledge creation has significant influence on human capital. In three sources of knowledge creation, cognitivists has the greatest influence, secondly is connectivists, and autopoetics has the minimum influence. In addition, the results of the research also indicate that the human capital has significant influence on structural capital and customer capital. The customer capital has significant influence on the structural 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
第一章　　緒論．．．．．．．．．．．．．．．．．．． 1
　　第一節　　研究背景與動機．．．．．．．．．．．． 1
　　第二節　　研究目的．．．．．．．．．．．．．．． 3
第三節 研究流程．．．．．．．．．．．．．．． 4
第二章　　文獻探討．．．．．．．．．．．．．．．．． 6
　　第一節　　智慧資本之定義．．．．．．．．．．．． 6
　　第二節　　智慧資本之構成要素．．．．．．．．．． 10
　　第三節　　知識創造之定義．．．．．．．．．．．． 14
第三章　　研究方法．．．．．．．．．．．．．．．．． 19
　　第一節　　研究架構．．．．．．．．．．．．．．． 19
　　第二節　　操作定義．．．．．．．．．．．．．．． 21
　　第三節　　問卷設計．．．．．．．．．．．．．．． 25
　　第四節　　抽樣方法．．．．．．．．．．．．．．． 30
　　第五節　　資料分析方法．．．．．．．．．．．．． 31
第四章　　實證分析．．．．．．．．．．．．．．．．． 35
　　第一節　　敘述統計分析．．．．．．．．．．．．． 35
　　第二節　　信度與效度分析．．．．．．．．．．．． 37
　　第三節　　相關分析．．．．．．．．．．．．．．． 39
　　第四節　　結構方程模式分析．．．．．．．．．．． 40
第五章　　結論與建議．．．．．．．．．．．．．．．． 50
　　第一節　　研究結果．．．．．．．．．．．．．．． 50
　　第二節　　管理建議．．．．．．．．．．．．．．． 53
　　第三節　　研究限制與建議．．．．．．．．．．．． 54
參考文獻　．．．．．．．．．．．．．．．．．．．．． 57
附錄 　　研究問卷．．．．．．．．．．．．．．．．． 67

表目錄
表 2- 1 智慧資本以知識觀點定義彙總表．．．．．．．． 9
表 2- 2 智慧資本以無形資產定義彙總表．．．．．．．． 9
表 2- 3 智慧資本構面彙整．．．．．．．．．．．．．． 13
表 3- 1 知識創造的構面定義．．．．．．．．．．．．． 23
表 3- 2 智慧資本的構面定義．．．．．．．．．．．．． 25
表 3- 3 知識創造之量表內容．．．．．．．．．．．．． 27
表 3- 4 智慧資本之量表內容．．．．．．．．．．．．． 29
表 4- 1 填答者之性別．．．．．．．．．．．．．．．． 35
表 4- 2 填答者之年齡．．．．．．．．．．．．．．．． 36
表 4- 3 填答者之婚姻狀況．．．．．．．．．．．．．． 36
表 4- 4 填答者之服務年資．．．．．．．．．．．．．． 37
表 4- 5 填答者之教育程度．．．．．．．．．．．．．． 37
表 4- 6 構面之信度彙總表．．．．．．．．．．．．．． 38
表 4- 7 知識創造與智慧資本的相關分析．．．．．．．． 40
表 4- 8 路徑分析觀察變項衡量結果．．．．．．．．．． 42
表 4- 9 測量模式參數估計表．．．．．．．．．．．．． 43
表 4-10 測量模式測量誤參數估計表．．．．．．．．．． 44
表 4-11 結構模式參數估計表．．．．．．．．．．．．． 46
表 4-12 路徑分析模式整體配適度結果．．．．．．．．． 48


圖目錄
圖 1-1 研究流程．．．．．．．．．．．．．．．．．．． 5
圖 2-1 斯堪地亞智慧資本架構．．．．．．．．．．．．． 11
圖 2-2 知識創造模式．．．．．．．．．．．．．．．．． 15
圖 2-3 知識創造的來源．．．．．．．．．．．．．．．． 18
圖 3-1 研究架構．．．．．．．．．．．．．．．．．．． 19
圖 3-2 結構方程模式的基本程序．．．．．．．．．．．． 34
圖 4-1 路徑分析模式概念圖．．．．．．．．．．．．．． 41
圖 4-2 路徑分析標準化參數估計圖．．．．．．．．．．． 45

ㄧ、中文部份

王文英，張清福(2004)，智慧資本影響績效模式之探討：我國半導體業之實證研究，會計評論，第39期，89-117。

林燦螢(2001)，智慧資本發展模式之研究，國立臺灣師範大學工業教育研究所之未出版博士論文。

邱皓政(2003)，結構方程模式：LISREL的理論、技術與應用。台北市：雙葉書廊。

吳安妮(2002)，剖析智慧資本，會計研究月刊，第204期，57-66。

吳安妮(2003)，智慧資本的類別與評價機制之探討，智慧資本的創造與管理研討會。

吳明隆(2003)，SPSS統計應用學習實務。台北：知城數位科技股份有限公司。

吳思華(2000)，網際網路智慧資本衡量與發展措施研究計畫，資策會資訊市場情報中心。

陳美純(2001)，資訊科技投資與智慧資本對企業績效影響之研究。國立中央大學資訊管理研究所之未出版博士論文。

黃芳銘(2004)，社會科學統計方法學－結構方程模式。台北市：五南。

曾俊堯(2004)，創新資本對經營績效與公司價值影響之研究，國立台北大學企業管理研究所之未出版博士論文。

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