由於「服務範圍的擴充」、「全球化與管制撤銷所帶來更強烈的競爭」以及「新資訊科技的產生」。這些力量將促使公司由較依賴有形資產的傳統規模化製造,轉移至大量依賴智慧資產的新商業模式,因此智慧資本之發展,將成為企業競爭中決勝的關鍵因素。 本研究為「智慧資本」新加入「精神資本」構面,經由文獻探討及嚴格的統計分析,編製出具有良好信度與效度之『智慧資本量表』、『知識管理效能量表』與『組織績效量表』,並以台灣地區公開發行以上公司製造業之企業內部員工為施測對象,採取立意抽樣方式共發出1000份問卷,共計回收有效問卷210份,有效回收率為21%,並應用敘述性統計分析、探索性因素分析(exploratory factor analysis)、結構方程模式分析及驗證性因素分析(confirmatory factor analysis)等統計方法驗證本研究之假設,根據統計分析結果歸納出研究結論如下:1. 「智慧資本」之新量表具有良好之信效度;2. 「智慧資本」中央三角模型具良好之信效度;3.於「智慧資本」中加入「精神資本」將可填補其目前僅包含「人力資本」、「關係資本」及「結構資本」之理論缺陷;4.「知識管理效能」與「智慧資本」之架構模式,具良好之信效度,且「智慧資本」與「知識管理效能」大部份均相互呈顯著相關;5.「知識管理效能」、「智慧資本」與「組織績效」之架構模式,具良好之信效度,且「結構資本」對「組織績效」具顯著影響。本研究之分析有助於助於瞭解「知識管理效能」、「智慧資本」與「組織績效」三者之關係模式,對於實務界如何發展「智慧資本」,增進「組織績效」,應具參考價值。
Because of the expansion of the service industry, stronger competition resulting from globalization and freeing from overnmental regulations, and the emergence of new web technologies,The forces have forced companies to change from scale-based manufacturing,which mainly relies on tangible assets to new business models largely relying on intangible assets. This study add the new category of “spiritual capital” to intellectual capital .and used the literature review and strict statistical analysis, to make a highly reliability and validity “Intellectual Capital”, “Knowledge Management Effectiveness ” and “Organizational Performance”, and used the employees of the Taiwanese Public manufacuring industry as the study targets. 1000 questionnaires were issued through a sample drawing method. 210 effective questionnaires were returned, with an effective return rate of 21%. Analysis of Descriptive Statistics, Exploratory Factor Analysis, Structural Equation Modeling Analysis and Confirmatory Factor Analysis,etc, statistical methods to test and prove the study’s theories. Based on the statistical analysis result, come out with the study result, which is as follows:1.Intellectual Capital Scale has good reliability and validity;2.The “Intellecutal Central Triangle Modle” has good reliability and validity;3. By including the “spiritual capital” is timely and valid due to the deficiencies of the contemporary definitions of intellectual capital – “human capital”, “structural capital” and “relational capital”;4.”Knowledge Management Effectiveness” and “Intellectual Capital” has good reliability and validity and almostly indicates a significant relationship between “Knowledge Management Effectiveness” and “Intellectual Capital”;5.Structual capital will have positive impact with organizational performance.Results helps us better understand the relationship of “Knowledge Management Effectiveness”, “Intelllectual Capital” and “Organization Performance” and develop “Intellectual Capital” to improve “Organization Performance”.