[[alternative]]A Study of Measurement and Management about Intellectual Capital of Small and Medium Manufacturing Enterprises in Taiwan

碩士商業教育學系[[abstract]]知識和資訊科技改變了產業運作的遊戲規則，也造成企業競爭態勢由生產力的競爭，轉變 為運用知識能力的競爭，「智慧資本」（Intellectual Capital）即為企業使用知識資源 的能力或是價值創造的能力。近兩年來台灣地區關於智慧資本之研究蓬勃發展，焦點多著 重於知識密集型產業，然努力轉型升級以提升附加價值的傳統產業，亦可將其歸屬於知識 型產業。故本研究將焦點置於中小型製造業，彙整文獻對智慧資本及中小型製造業產業特 性與經營現況之相關探討，建構台灣地區中小型製造業智慧資本之組成構面、探討構面間 之流量，並調查不同背景變項在智慧資本構面之差異情形，與中小型製造業在智慧資本管 理的實施現況。 本研究採文獻分析與調查研究法，針對經濟部中小企業處於90及91年公佈之國家磐石獎、 小巨人獎、創新研究獎及SBIR計畫廠商，寄出908份問卷，有效回收率為20.15﹪。採敘述 性統計、因素分析、皮爾遜積差相關、迴歸分析、獨立樣本單因子多變量分析、克-瓦二氏 單因子等級變異數分析等統計技術進行資料分析。 本研究之結論如下： 一、中小型製造業智慧資本組成要素可歸類為「人力資本」及「結構資本」兩大項。其中 ，「人力資本」包含：員工能力與工作態度；「結構資本」則包含員工發展、顧客導向與 合作關係、企業內部關係、學習與互動、未來發展潛能、創新能力、競爭性策略和組織能 力。 二、人力資本與結構資本密切相關且相互影響，而以人力資本構面對整體智慧資本價值創 造能力的影響最大。 三、不同獎項及產業別的中小型製造業在整體智慧資本無顯著差異。 四、中小型製造業均認同智慧資本衡量與管理的重要性並已著手投入。 最後，針對研究目的與結論，本研究嘗試由中小型製造業及政府角度提出實務上之具體建 議，以作為雙方改進之參考。 關鍵字：中小型製造業、智慧資本、人力資本、結構資本[[abstract]]Nowadays the knowledge and information technology changed the industry operation rules, also caused the enterprise competition situation by the productive forces competition, transforms for the utilization knowledge ability competition. Intellectual capital (IC) meant the ability to utilize knowledge resources or the value-creation capacity of enterprises. The research about intellectual capital was vigorous development in recent two years, the main point were many emphatically to the knowledge-intensive industry, however the traditional industry which endeavor to upgrade and promote additional value, also may its ownership to the knowledge-intensive industry. The major purposes of the research study were aimed at small and medium manufacturing enterprises in Taiwan, to construct the constituent parts of IC, explore the flow among IC factors, investigate the differences of different background variables in IC factors, and the implementation condition about the management of IC. The study combined the literature analysis and questionnaire survey, the survey samples included enterprises who acquired National Award, Young Giant Award, Innovation Research Award, and SBIR Plan. 908 questionnaires were sent out, 183 completed ones were obtained and studied. The collected data were analyzed by using descriptive analysis, factor analysis, validity analysis, Pearson correlation analysis, regression analysis, one-way MANOVA, Kruskal- Wallis one-way analysis of variance by ranks. According to the findings, conclusions of the study were listed as follows: 1. The intellectual capital of small and medium manufacturing enterprises can be categorized into human capital and structure capital. Human capital included: staff abilities and working attitudes. Structure capital included: staff development, customer oriented and cooperation relations, enterprise interior relations, learning and interaction, future potential of development, innovative abilities, competitive strategies, and organizational abilities. 2. The Human capital and the structure capital were related and affected by each other, and the human capital had the mostly influence on the value- creation capacity of intellectual capital. 3. Different awards and industry had no significant differences in overall intellectual capital. 4. Small and medium manufacturing enterprises all approved the importance of the measurement and management of intellectual capital, and begun to implement. Finally, recommendations based on the findings and conclusions of the research study were made for small and medium manufacturing enterprises, government agencies and future study. Keywords: small and medium manufacturing enterprises, intellectual capital, human capital, structure capita