金融服務業智慧資本衡量指標之研究

The Indicators of the Intellectual Capital in Financial Service Industry

施光訓(Kuang-Hsun Shih) ； 謝茵如(Yin-Ru Hsieh) ； 陳貞妤(Chen-Yu Chen)

《中華管理學報》 9卷4期 (2008/12) Pp. 113-134

https://doi.org/10.30053/CHJM.200812.0005

摘要

本研究評估金融服務業智慧資本的核心指標，包括「人力資本」、「顧客資本」、「流程資本」與「創新資本」等四大關鍵核心構面。透過調查金融服務業專家意見，利用AHP法得知金融服務業在智慧資本之架構與衡量指標之權重比例，再進行銀行業與證券業間之比較，並分析其差異。最後採用DEMATEL法分析可茲提升整體金融業績效之關鍵性指標，以提供未來金融服務業界管理決策之參考。

關鍵字

金融服務業 ； 智慧資本 ； 無形資產 ； AHP ； DEMATEL

並列摘要

This research examines core benchmarks for the intellectual capital measurement of financial services firms. A literature review on four different aspects of intellectual capital in financial service industry will be analyzed initially, which includes ”human capital, customer capital, process capital, and innovation capital”. This study considers the professional suggestions of managers in financial services industry. This study conclude relative conclusions from other studies to construct a proper framework of intellectual capital for financial services industry. After that, we utilize analytic hierarchy process (AHP) approach to determine the relative weights among various measurement benchmarks. In addition, this study further compares banks and securities firms. It also analyzes the core aspects of intellectual capital in the financial services industry, and the weightings of each. This study final used DEMATEL approach to promote core benchmarks for the intellectual capital measurement of financial services firms to compare banks and securities firms, so to provide a basis for the planning and managerial decisions of financial services firms.

並列關鍵字

Financial Service Industry ； Intellectual Capital ； Intangible Assets ； AHP ； DEMATEL