以質性方法探究企業價值之多元評估指標─智慧資本觀點

林明達

doi:10.6828/KSU.2006.00055

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以質性方法探究企業價值之多元評估指標─智慧資本觀點

Exploring the Multicriteria Evaluation Index of Firm's Value by Qualitative Method ─Intellectual Capital Perspectives

林明達 , Masters　　Advisor：黃瑞靜;洪嘉聲　　

繁體中文 DOI： 10.6828/KSU.2006.00055

質性研究；深度訪談；企業價值；智慧資本； enterprise value ； quality research ； depth interview ； intellectual capital

Abstract │ Reference (130) │ Times Cited (3) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

Most of measures in the past to evaluate the performance of business were indicated by financial statement. With the arrival of the era of knowledge-driven economy, however, it couldn’t completely assess the whole true valuation of business in terms of financial statement which was the core on evaluated the tangible capital traditionally, will make a great deal of gaps between market price and book value for company. On weigh enterprise value, it seems to appears that non-financial index have offered more powerful direction on evaluate competitive advantage of business, is the true and real value for company. A non- financial statement index which can’t be show up on financial statement is named Intellectual Capital (IC). Because of the instability and unmeasurement of some intangible capital on future benefit., how with the intellectual capital should to make to weigh enterprise's value and manage the performance has became a studying topic.
The existing research is mostly based on quantization index, different from the past, this text was to adopt quality research approach, using depth interview with the president, general manager and assistant manager whose company were listed or went to the cupboard company which have been the indicator on the market, In order to analyze the text material, assisting with the hermeneutic cycle principle of theme analyses. the analysis result is summed up the main commenting amount index: (1) Under the kownledge economy, someone has wealth then; (2) The whole joint-venture source , create the advantage ; (3) Gather together to The Blue Ocean, surmount the competition; (4) The rain and dew is dipped in , form good reason in GuangZhou; (5) Invisible assets, the influence that can be seen.

Reference ( 130 ) 〈TOP〉

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連結：
〔10〕吳思華（2000）。智慧資本研究專案。資訊工業策進會。
連結：
〔11〕吳鑑芝（2003）。智慧資本與公司價值之攸關性探討。中原大學會計學碩士學位論文。
連結：
〔14〕林燦螢（2001）。智慧資本發展模式之研究。國立台灣師範大學工業教育研究所博士論文。
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〔24〕胡蓮珍（1999）。初為人父在角色轉變過程的生活經驗。高雄：高雄醫學大學護理學研究所碩士論文(未出版）。
連結：

Times Cited (3) 〈TOP〉

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