我國資訊電子業之企業重要智慧資本－外部資訊使用者與內部人士之觀點

本文以我國上市資訊電子業為研究對象，利用問卷調查法，從企業與外部資訊使用者的看法，探討影響企業價值的重要智慧資本，並比較企業內部人士與外部資訊使用者之看法是否差異，以供企業管理與報導智慧資本之參考。研究結果獲得以下的結論與啟示：(1)影響資訊電子業之價值的10個重要智慧資本因素，故需對其善加管理及揭露相關資訊。其中，又以「經營團隊之管理能力」、「創新與創新管理能力」、「製造能力」及「供應鏈管理能力」最重要。(2)資訊電子業之外部資訊使用者比企業內部人士認為在「創新與創新管理能力」及「員工專業技能」兩構面之重要性顯著較高；資訊電子業公司應對此兩構面多加重視與管理。

關鍵字

智慧資本；外部資訊使用者；內部人士；問卷調查法；資訊電子業

並列摘要

This paper executives a survey via the questionnaires to study the important intellectual capital in Taiwan information technology industry. This study compares the differences in the importance of the intellectual capital between the viewpoint from enterprises' internal personages and external information users, the results thus provide for the reference of management and reporting intellectual capital. We obtain the following results: (1) 10 factors of intellectual capital are referred to importantly affect the information technology firms' appraisal, thus firms need to manage and reveal them properly. Among these 10 factors, the most important factors are ”managerial ability of management team”, ”innovative ability and managerial ability of innovation”, ”manufacturing ability” and ”managerial ability of supply chain”. (2) The factors of ”innovative ability and managerial ability of innovation” and ”staff's professional technical ability” are more emphasized by external information users than by internal personages of enterprises.

並列關鍵字

intellectual capital ； external information user ； internal personage ； questionnaire survey method ； information technology industry

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