全球經濟環境變化迅速，面對全球化與微利時代的競爭壓力，高科技產業之公司經營更顯困難，如何提升公司的整體經營與財務績效，進而創造組織價值，是經營管理者關注的重要議題。本國的經濟型態已由過去著重於資本、勞力與土地等傳統資本中，漸轉為知識導向，所以知識與智慧資本等無形資產將成為公司不可或缺的資源。因此，公司應著重於投資能夠創造更高價值的智慧資本，而本研究則根據過去文獻將智慧資本分為「人力資本」、「結構資本」與「關係資本」三大項。
　　本研究將以高科技產業為主要的研究範圍，且就智慧資本之人力資本、結構資本與關係資本對組織績效之關聯，並選擇以結構與關係資本為中介變數，探討此兩資本是否對於人力資本及組織績效間存在中介效果之影響。本研究選用國內上市、上櫃之高科技廠商為研究樣本，以網路問卷方式發放，採取便利抽樣形式，收取有效樣本一百份整，並使用敘述性統計、信度及效度分析、因素分析與迴歸分析。主要研究結論為：(1) 智慧資本中的三項資本對組織績效影響皆為正向顯著。(2) 人力資本對結構資本與關係資本影響皆為正向顯著。(3) 結構與關係資本皆對於人力資本及組織績效間存在顯著的中介效果影響。

Due to the economic environment changes rapidly, it is difficult to operate for high technology industry in the globalization. How to promote management efficient to create organization value becomes an important topic. In Taiwan, the traditional economic focused on capital, labor and land; however, it turns to knowledge orientation gradually. Therefore, the intellectual capital becomes the essential resource. Hence, the corporation should invest in intellectual capital to create product with highly value. The literature review was divided into three parts in this research: human capital, structural capital and relationship capital, respectively.
  This study takes the high technology industry as the major research scope and attempts to explore the influence of human capital, structural capital, and relationship capital on organizational performance. The research also investigates if structural capital and relationship capital may play a mediating role on the associations between human capital and organizational performance.
  This study selects high technology firms as research samples. It adopts convenience sampling and uses descriptive statistics, reliability analysis, validity analysis, factor analysis and regressions. The major findings are as follows: (1) intellectual capital (including human capital, structural capital, and relationship capital) has positive impacts on organizational performance. (2) human capital has positive impacts on structural capital and relationship capital. (3) structural capital and relationship capital may play a mediating role on the relationships between human capital and organizational performance. The effects of the independent variable are reduced (for partial mediation) or not significant at all (for complete mediation).

目錄	                                                Ⅰ
表目錄	                                                Ⅱ
圖目錄	                                                Ⅲ
第一章　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	                              3
　　第四節　研究流程與架構	                              4
第二章　文獻探討	                                       6
　　第一節　高科技產業概述	                              6
　　第二節　智慧資本的定義與發展	                     9
　　第三節　智慧資本的組成要素	                    12
　　第四節　智慧資本的互動關係	                    16
　　第五節　智慧資本與組織績效之關係                     19
第三章　研究設計與研究方法	                             24
　　第一節　研究模型與設計	                             24
　　第二節　研究假設	                             25
　　第三節　變數定義與問卷設計	                    26
　　第四節　樣本選取及來源	                             31
　　第五節　資料分析方法	                             31
第四章　資料分析與研究結果	                             34
　　第一節　樣本之基本資料分析	                    34
　　第二節　信度、效度與因素分析	                    36
　　第三節　研究變項間之相關性	                    44
　　第四節　人力資本、組織績效與中介變數之相關性	  48
　　第五節　人力資本因素、財務績效指標與中介因素之相關性 49
　　第六節　人力資本因素、經營績效指標與中介因素之相關性 54
第五章　結論與建議
　　第一節　研究結論	                              61
　　第二節　管理意涵與建議	                              63
附錄一　參考文獻	                                       66
附錄二　問卷	                                       75

目錄
目錄 ..................................................................................................................... Ⅰ
表目錄 ................................................................................................................. Ⅱ
圖目錄 ................................................................................................................. Ⅲ
第一章 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 .................................................................................. 3
第四節 研究流程與架構 ...................................................................... 4
第二章 文獻探討 .............................................................................................. 6
第一節 高科技產業概述 ...................................................................... 6
第二節 智慧資本的定義與發展 .......................................................... 9
第三節 智慧資本的組成要素 ............................................................ 12
第四節 智慧資本的互動關係 ............................................................ 16
第五節 智慧資本與組織績效之關係 ................................................ 19
第三章 研究設計與研究方法 ........................................................................ 24
第一節 研究模型與設計 .................................................................... 24
第二節 研究假設 ................................................................................ 25
第三節 變數定義與問卷設計 ............................................................ 26
第四節 樣本選取及來源 .................................................................... 31
第五節 資料分析方法 ........................................................................ 31
第四章 資料分析與研究結果 ........................................................................ 34
第一節 樣本之基本資料分析 ............................................................ 34
第二節 信度、效度與因素分析 ........................................................ 36
第三節 研究變項間之相關性 ............................................................ 44
第四節 人力資本、組織績效與中介變數之相關性 ........................ 48
第五節 人力資本因素、財務績效指標與中介因素之相關性 ........ 49
第六節 人力資本因素、經營績效指標與中介因素之相關性 ........ 54
第五章 結論與建議
第一節 研究結論 ................................................................................ 61
第二節 管理意涵與建議 .................................................................... 63
附錄一 參考文獻 ............................................................................................ 66
附錄二 問卷 .................................................................................................... 75
II
表目錄
表1-1 研究流程表 ............................................................................................ 5
表2-1 台灣高科技產品出口比率表 ................................................................ 7
表2-2 台灣高科技產業概況分析 .................................................................... 8
表2-3 智慧資本定義彙整表 .......................................................................... 10
表2-4 智慧資本發展相關事件表 ...................................................................11
表2-5 Dzinkowski智慧資本的要素表 ......................................................... 14
表2-6 智慧資本分類表 .................................................................................. 15
表3-1 人力資本變項表 .................................................................................. 27
表3-2 結構資本變項表 .................................................................................. 28
表3-3 關係資本變項表 .................................................................................. 29
表3-4 織績效變項表 ...................................................................................... 30
表4-1 公司基本資料表 .................................................................................. 35
表4-2 個人基本資料表 .................................................................................. 36
表4-3 人力資本轉軸後的因素矩陣 .............................................................. 38
表4-4 人力資本的因素分析表 ...................................................................... 38
表4-5 結構資本轉軸後的因素矩陣 .............................................................. 39
表4-6 結構資本的因素分析表 ...................................................................... 39
表4-7 關係資本轉軸後的因素矩陣 .............................................................. 40
表4-8 關係資本的因素分析表 ...................................................................... 41
表4-9 組織績效轉軸後的因素矩陣 .............................................................. 41
表4-10 組織績效的因素分析表 .................................................................... 42
表4-11 各變數的迴歸分析表 ........................................................................ 45
表4-12 因素與組織績效的迴歸分析表 ........................................................ 46
表4-13 因素與變數的迴歸分析表 ................................................................ 47
表4-14 人力資本對組織績效之迴歸分析表 ................................................ 48
表4-15 人才選訓制度對財務績效指標之迴歸分析表 ................................ 50
表4-16 員工特質能力對財務績效指標之迴歸分析表 ................................ 51
表4-17 員工專業能力對財務績效指標之迴歸分析表 ................................ 53
表4-18 人才選訓制度對經營績效指標之迴歸分析表 ................................ 55
表4-19 員工特質能力對經營績效指標之迴歸分析表 ................................ 56
表4-20 員工專業能力對經營績效指標之迴歸分析表 ................................ 58
表4-21 各假設之檢定彙整表 ........................................................................ 59

中文文獻
1. 吳明穎，1999，我國高科技產業經營績效之研究：以上市電子業
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2. 陳美純，2000，資訊科技投資與智慧資本對企業績效影響之研
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3. 蔡明介，2001，競爭力的探求：IC 設計、高科技產業實戰策略與
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網站文獻
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   http://www.mof.gov.tw/ct.asp?xItem=38716&CtNode=130&mp=6
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