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題 名 | 智慧資本與公司無形價值關係之研究--以臺灣製造業為例=Relationship between Intellectual Capital and Corporate Intangible Value--An Empirical Study on Taiwan Manufacturing Firms |
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作 者 | 曾俊堯; 古永嘉; | 書刊名 | 管理與系統 |
卷 期 | 11:1 2004.01[民93.01] |
頁 次 | 頁1-30 |
分類號 | 494 |
關鍵詞 | 智慧資本; 無形價值; 公司評價; Intellectual capital; Intangible value; Corporate evaluation; |
語 文 | 中文(Chinese) |
中文摘要 | 現今知識經濟的世紀中,智慧資本已成為公司獲取競爭優勢的關鍵要素。雖然智慧資本是無形的,而且很難正確的衡量,由於可以為公司創造出很大的價值,是值得探討的重要主題。本研究主要目的為以最近發展的智慧資本觀點,以及結合資源基礎理論與財務觀點,探討智慧資本與公司無形價值的關聯性。本研究將智慧資本分為「人力資本」、「創新資本」、「組織資本」、「關係資本」四個構念,以及利用市價淨值法、Tobin'Q法、智慧資本附加價值法 (VAIC™) 三種方法去衡量公司無形價值。本研究以名列臺灣500大製造業的上市與上櫃公司為研究對象,透過問卷調查與次級資料收集方法,利用線性結構模式去驗證各項智慧資本之間的關係以及智慧資本與公司無形價值的關係。研究結果發現國內製造業的智慧資本與公司無形價值有正向關係,並且釐清與指出利用智慧資本以創造公司無形價值的可能途徑。 |
英文摘要 | Intellectual capital is increasingly hailed as a key source of competitive advantage in today's knowledge economy. Although intellectual capital is intangible and cannot be accurately measured, company must realize how to increase corporate value through proactively focusing on managing their intellectual capital. The main objective of this research is to investigate relationship between intellectual capital and corporate intangible value in Taiwan manufacturing firms. This research is based on intellectual capital perspective, resource-based theory and financial perspective, we investigate how to apply the concept of intellectual capital in the value creation process. After reviewing relevant literature, we conclude human capital, organization capital, innovation capital and relationship capital as four constructs of intellectual capital. The corporate intangible value is measured by using three selective methods : (1) Market/Book value; (2) Tobin'Q; (3) Value Added Intellectual Coefficient (VAIC™). Through a questionnaire survey and secondary data collection, we apply Structure Equation Model to analyze the relationships among four constructs of intellectual capital, and the relationship between intellectual capital and corporate intangible value. Results showed there is positive relationship between intellectual capital and corporate intangible value. In addition, we visualize and mobilize intellectual capital to articulate intangible value creation path. |
本系統中英文摘要資訊取自各篇刊載內容。