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標題: 智慧資本與企業績效之關聯性探討
The Relationship Between Intellectual Capital and Corporation Performance
作者: 李怡靜
Lee, Yi Jing
關鍵字: Intellectual Capital
Human Capital
Customer Capital
Innovation Capital
Process Capital
Corporation Performance
出版社: 會計學研究所
摘要: 企業在營運環境上面臨許多革命性的挑戰,無形資產的運用往往比投資、管理有形資產更具關鍵性。因而對智慧資本善加管理和運用,已成為所有企業的當務之急。本研究藉由Edvinsson and Malone (1997) 所建議的智慧資本觀念架構,以我國上市櫃公司為研究對象,利用複迴歸、偏迴歸分析、及線性結構方程模式法,以探討智慧資本與企業績效間之關聯性。 實證結果發現,智慧資本各個要素對企業績效多具有顯著正向影響外,並會透過智慧資本各個構面之交互作用而間接影響企業績效。其中,人力資本無法直接影響企業績效,而需間接地透過顧客資本、流程資本進而影響企業績效。即智慧資本間具相互影響關係,且人力資本是整個組織的心臟、也是唯一能夠觸摸到所有智慧資本各個領域的行動力量,但其卻無法直接影響企業績效,需透過顧客資本、流程資本才能對企業績效產生影響,故企業需設法將人力資本所隱含的知識,轉換為屬於企業自身的資源,以免當人才流失時,組織的智慧資本也跟著消逝;此外,顧客資本可直接影響企業績效,亦可透過流程資本進而對企業績效產生影響,代表企業應比競爭對手提供更能滿足顧客現在或未來的需求的服務,與廠商、顧客建立長期關係,或透過累積流程資本進而影響企業績效。總括而言,本文的實證結果建議,只擁有單一資源的企業是無法形成競爭優勢,企業對智慧資本之管理重點應在其彼此間互動性與交互效果,才能真正為企業創造最大的效益。
When the corporations face revolutionary challenges in their operational environment, it is vital to know how to manage intangible assets than to tangible assets. This study uses the notions of intellectual capital suggested by Edvinsson and Malone (1997) and applies multiple regression, partial least squares analysis and structural equation modeling method to investigate the relationship between intellectual capital and corporation performance for the Taiwan semiconductor industry. The empirical results show that each intellectual capital element not only has positive influences on performance, but also indirectly affects firms' performance through the cross effects of intellectual capital elements. Human capital can't directly influence performance but indirectly influence performance through customer capital or process capital. Because human capital is the heart of the whole organization and it also touches all elements of intellectual capital, company must try to transfer the implicit knowledge of human capital into resources which belong to the company itself and avoid intellectual capital disappeared as employees leave. In addition, customer capital is able to directly influence corporation performance or indirectly affect corporation performance through process capital. It implies that company should provide more service than other competitors to satisfy customers' needs, establish long-term relationship among manufacturers and customers or accumulate process capital to enhance corporation performance. This empirical result implies that company that has single resource cannot achieve competitive advantages, hence they should focus on bring out the benefits of the interaction effects of intellectual capital.
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