- 學位論文
以台灣知識櫥窗之知識管理模式為基礎建構企業內部智慧資本管理通用模型之初期探討研究
A Preliminary Study on the Prototype of TKW & KM-based Corporate Internal Intellectual Capital Management Implementation Model
摘要
人類文明已邁入第三波經濟的時代，人們所熟知的經濟法則正逐漸改變，企業營業額的成長與生產力的提升要素來自於無邊際成本的知識複製，而非擴廠或展店等不動產與人員設備的投資。邁入知識經濟時代，產業競爭模式快速變化，傳統財務報表弁鄔吨w愈來愈薄弱，無形資產有價概念興起，非財務性資訊的揭露在知識型企業評價模式更顯重要，資訊使用者才能夠瞭解到企業真正的價值，智慧資本即欲探討上述價值揭露差距之原因，以及企業價值創造結構之改變。 智慧資本的價值創造基本上可分為四個階段，包括創新研發期、專利申請期、智財維護期及技術商品化期等四階段，導入至實際獲利事實上時間相當漫長，然而在面對以研發為導向的知識時代競爭環境，走向智權保護乃是企業終需面臨的不歸路。其中結合內部之研發、法務、智權及技轉等單位以及所有外部相關支援機構組織的管理模式，企業始有力量挑戰一系列新興的科技法律之戰，避免因誤觸專利地雷而吃上官司，甚至賠上大筆權利金而失去科技競爭力。 本研究嘗試匯整智慧資本管理推動階段，透過文獻探討台灣知識櫥窗之內涵，進而建構企業內部智慧資本管理模型，藉以提供三點貢獻： 一、從文獻探討知識管理的發展沿革與意涵，瞭解知識創新在第三波經濟時代的重要性，從而探討如何透過智慧資本衡量知識型企業的真實價值。 二、以知識價值鏈的面向切入，透過智慧資本的理論基礎，探討企業如何透過創造價值，進而瞭解如何利用智慧資本管理創造優勢競爭力。 三、討論知識管理架構下企業內部智慧資本之內涵，擬以建構適用於台灣企業導入智慧資本管理之通用模型，並進行結論與建議。
並列摘要
Competing in the third wave, the economic rule that we human beings are familiar with is changing. The improvement of enterprises’ revenue and production power is not by the duplication of capital, but knowledge. It is now entering the knowledge-based economy. In the age of knowledge economy, the function of the financial statements works more difficultly. The concept of intangible assets emerges. The disclosure of non-financial information becomes important on assessing knowledge enterprises for information users’ realizing the real value of a company. Intellectual capital means to discuss the changing of value creating structure and the disclosing gap between a company’s book value and market value. There are four stages in value creating of intellectual capital. They are “Innovation and R&D Stage”, “Patent Application Stage”, “IP Maintenance Stage” and “Commercialization Stage”. In fact, it will spend lots of time and budget once a company puts the Intellectual Capital Management (ICM) or in other word Intellectual Property Right Management (IPRM) into practice. However, protection of intellectual property, inclusive of trade marks, patents, copyrights, plant varieties, and the layout design of integrated circuits, is a trend nowadays. It helps shorten R&D times, save costs, protect creativity and avoid stepping on the patent-landmine. This research aims to explore small and medium-sized enterprises (SME) in Taiwan how to build the implementation model of Intellectual Capital Management (ICM) which bases on the construction of Taiwan Knowledge Window (TKW). It consists of three terms: 1.Literature review: Based on the background study of knowledge management, this research emphasizes on how an enterprise uses intellectual capital to measure its real value. 2.Case studies: This research introduces the concept of knowledge value chain and the framework Taiwan Knowledge Window published by Council for Economic Planning and Development to interpret by what means the knowledge-based service industry improves its core competition through intellectual capital. 3.Model construction: Via the theoretical exploration, this research attempts to build a general Corporate Internal Intellectual Capital Management model to develop Taiwan’s small and medium-sized enterprises.