| 摘要: | 企業漸漸將智慧資本作為公司獲利成長的動力，智慧資本管理不僅攸關組織價值，且為企業成長之重要關鍵。研究樣本選自台灣服務業作為研究對象。從服務業有別於其它產業出現下滑現象而呈現逐年上升之趨勢可知，我國產業結構已轉成以服務業為主。研究首先求出產業中，各公司的智慧資本價值衡量指標，來作為應變數，再將以財務及智慧資本構面構成的變數，透過因素分析，萃取因素並為其命名，作為自變數，最後透過逐步迴歸，找出對產業最重要的影響因素進行分析比較。研究結果指出，成本費用控制能力、員工獲利能力、員工生產力、員工資源分配、員工平均營收、公司資產等，於逐步回歸分析時，被三種以上的智慧資本衡量指標所列入，為最攸關之智慧資本，顯示企業有效率的運用資產及人力將創造智慧資本價值。但目前「研發投入」並不是服務業的智慧資本主要價值創造因子，尚待台灣服務業未來繼續努力。希望後續研究可利用更多智慧資本評價法，來衡量企業智慧資本價值，進行更深入的研究。
Enterprise intellectual capital as an engine of growth of company profits, intel-lectual capital management organization at stake not only value, and is the key of enterprise growth. Research samples are selected from Taiwan service industry as a research object. Services different from other industry appears to be falling and rising trends year after year, had turned into a service-oriented industry structure in China. Research first of all find out in the industry, the company's intellectual capital value pointers, as variable dimensions variable consisting of financial and intellectual capital, through factor analysis, extraction of principal components and give it a name, as an argument, and finally by stepwise regression, identify industry analysis and comparison of the influence of the most important factors. Study concludes, cost control, profitability of employees, employee productivity, resource allocations, employee average earnings of employees, assets of the company, at the time of stepwise regression analysis, being the intelligent capital measuring more than three pointers are included, for the most of intellectual capital at stake, show enterprise's efficient use of assets and manpower to create intellectual capital value. But “investment” is not a service of intellectual capital value creation factors have yet to be Taiwan service industries continue to work in the future. Hope that follow-up studies using more intellectual capital evaluation method for measuring Enterprise intellectual capital value, for more in-depth study. |
