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系統識別號 U0002-0903201116252200
中文論文名稱 人力資本、顧客資本與企業經營績效之研究-以某貿易商為例
英文論文名稱 A Study on the Relation between Human Capital, Customer Capital and Firm Performance- A Case Study in A Trading Company
校院名稱 淡江大學
系所名稱(中) 會計學系碩士在職專班
系所名稱(英) Department of Accounting
學年度 99
學期 1
出版年 100
研究生中文姓名 林倖如
研究生英文姓名 Hsing -Ju Lin
學號 794470228
學位類別 碩士
語文別 中文
口試日期 2011-01-13
論文頁數 54頁
口試委員 指導教授-林谷峻
中文關鍵字 人力資本  顧客資本  企業績效 
英文關鍵字 human capital  customer capital  performance evaluation 
學科別分類 學科別社會科學商學
中文摘要 以往衡量企業的價值,大多是以企業的財務指標來衡量;但在今日之科技和知識經濟爆發的環境下,人才是創造及維持企業競爭優勢最重要的一環,也是企業成長之必要因子,而優秀人才,更是企業成敗之關鍵因素。因此傳統以衡量有形資產為核心的財務報表,已經無法完整的評估企業的真實價值,往往忽略了企業內部許多的無形資產,例顧客資本亦是如此,因而導致對企業的評價結果產生很大之偏差。
本研究以某中小型貿易商為研究對象,研究期間為1995年至2009年,期望藉由探討人力資本及顧客資本與企業經營績效之關係,以利企業進行有效率之資源分配。實證結果發現人力資本對於企業績效有正向的影響力,亦即人力資本的提升有助於企業的發展,假說一成立;且本研究證實顧客資本對於企業績效亦有正向的影響力,因此,假說二亦成立。
英文摘要 In the past, a company’s value was usually based on its corporate financial indicators. However, with today’s fast-growing technology- and knowledge-based economy, talent is also one of the key factors in maintaining the company’s competitive advantage. In-house talent has thus become essential to business growth, for it can lead the business to success or failure. Therefore, financial statements have been unable to completely assess the true value of firms. Evaluations based on financial statements and human capital are unable to fully assess the true value of the firm.
In this study, we will focus on a small and medium enterprise (SME) as our subject. Our study period is from 1985 to 2009. By investigating the relationship between human capital, customer capital, and firm performance, companies may gain a better idea regard-ing efficient allocation of resources. Empirical results indicate that human capital is di-rectly proportional to the firm performance of SMEs. Therefore, the hypothesis that human capital has a positive influence on the organization was formed. Moreover, this study demonstrates that customer capital also has a positive influence on firm performance, and this is the second hypothesis that the study established.
論文目次 目 錄
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 研究流程及架構............ 5
第二章  文獻探討................. 7
第一節  產業概述.............. 7
  第二節  人力資本.............. 8
  第三節  顧客資本.............. 14
  第四節  企業經營績效............ 16
第三章  研究方法................. 22
  第一節  研究假說............... 22
  第二節  變數衡量與建立迴歸式......... 24
  第三節  研究檢定方法............. 28
第四章  實證結果與分析.............. 30
  第一節  變數敘述統計............ 30
  第二節  人力資本與企業經營績效之關係..... 36
  第三節  顧客資本與企業經營績效之關係..... 38
第四節  敏感性測試.............. 41
第五章  結論................ 44
  第一節  研究結論............ 44
  第二節  研究限制及未來研究建議 45
參考文獻 .................... 47

表 目 錄
表 2-1 人力資本衡量指標〃〃〃〃〃13
表 2-2 顧客資本衡量指標〃〃〃〃〃〃〃〃〃〃16
表 2-3 企業經營績效衡量指標〃〃〃〃〃〃〃〃21
表 4-1 相關變數之敘述統計量〃〃〃〃〃〃〃〃31
表 4-2 迴歸變數相關矩陣—企業績效與人力資本之關係 33
表 4-3 迴歸變數相關矩陣—企業績效與顧客資本之關係 35
表 4-4 人力資本與企業經營績效之關係〃〃〃〃〃〃38
表 4-5 顧客資本與企業經營績效之關係〃〃〃〃〃〃40
表 4-6 人力資本與遞延企業經營績效之關係〃〃〃42
表 4-7 顧客資本與遞延企業經營績效之關係〃〃〃43

圖 目 錄
圖 1-1 研究流程圖〃〃〃〃〃〃〃〃〃〃〃〃〃〃5
圖 2-1 Skandia智慧資本的架構圖〃〃〃〃〃〃〃10
參考文獻 參考文獻
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吳思華(2001),知識資本在台灣,台北:遠流出版公司,11-50。

吳鑑芝(2003),智慧資本與公司價值之攸關性探討,私立中原會計學研究所未出版之碩士論文。

許楨屏(2002),無形資產價值衡量之研究─企業評價之觀點,國立交通大學科技管理所未出版之碩士論文。

曾俊堯(2002),國內銀行智慧資本之探討與比較,產業金融季刊,114,35-52。

黃聖茵(2003),組織之人力資本對市場價值及財務績效影響之研究,國立政治大學會計研究所未出版之碩士論文。

楊朝旭(2006),智慧資本、價值創造與企業績效關聯性之研究,中山管理評論,14(1),43-78。

陳美純(2000),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未出版之博士論文。

陳慧哲(2006),人力資本投資、人力資本與組織績效關聯性之探討,國立中央大學人力資源管理研究所碩士在職專班未出版之碩士論文。

詹文男、范錚強、張朝清(2002),智慧資本衡量之研究-以資訊硬體產業為例,產業論壇,4(1)。

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