組織知識資產之評量方法─以聯電與台積電為例

Methodology of Measurement of an Organization's Knowledge Assets -- in the Cases of TSMC & UMC

廖祐群(Yu-Chun Liao)

指導教授 ： 尤克強

元智大學/管理學院/企業管理學系/碩士(2003年)

摘要

本研究首先對近年來國外談論智慧資本的衡量方式做完整的回顧：如何將智慧資本報表與現有的會計財務報表做完整的呈現。本研究採用瑞典保險公司斯堪地亞集團所發展的「智慧資本導航者」作為研究的理論基礎，透過裡面所提到的五個焦點，挑選台灣半導體產業裡的兩個公司進行實證研究與分析，希冀透過此計畫對智慧資本此一名詞能有更深入與具體的瞭解，同時對半導體在未來進行智慧資本衡量時，建立某些專屬獨有的指標供業界參考使用。

關鍵字

智慧資本 ； 知識管理 ； 知識經濟

並列摘要

Information disclosure to capital markets is based on and evolves around account based financial information. As the drivers of future earnings are becoming increasingly reliant on intangible assets that are not captured by the accounting framework, the value relevance of financial information has been decreasing for the past decades. This paper reviews recent approaches aiming to extend or complement the accounting framework to incorporate intellectual capital into business reporting, both from a financial and a non-financial perspective. The “Navigator” Model, developed by Skandia Financial Group, Sweden, is applied in the study and two well-known Taiwanese local firms in semiconductor industry are served as research objectives. Finally, the paper offers recommendations for further research on intellectual capital disclosure to capital markets and for companies aspiring to improve their communication with capital markets regarding their intellectual capital.

並列關鍵字

intellectual capital ； knowledge management ； knowledge economy

參考文獻

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