| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第9卷第1期 Vol 9 No. 1 |
| 標題Title | 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Important Intellectual Capital of Firms in Taiwan Information Technology IndustryComparing the Viewpoints from External Information Users and Internal Personages |
| 作者Authors | 王文英 李佳玲Wen-Ying Wang Chia-Ling Lee |
| 出版日期Publish Date | 2008-05-31 |
| 摘要Abstract | 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。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. |
| 關鍵字KeyWords | 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intellectual capital, external information user, internal personage, questionnaire survey method, information technology industry |
| DOI(全文下載Download) | 10.6675/JCA.2008.9.1.02 |
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