隨著知識經濟時代的興起，傳統的會計方式已不足以有效反應企業真實的價值，因此有了智慧資本的提出。但是目前智慧資本衡量方法存在有指標間關聯難以確立，內部與外部指標缺乏整合等缺點。本研究的目的在提出一套有效衡量智慧資本的方法與流程，並透過系統分析與設計的技術提出一個衡量智慧資本的策略資訊系統架構。本論文以智慧資本為理論基礎，以台灣IC設計公司為研究對象，透過關聯性分析找出指標之間關聯以建立策略地圖，並利用資料包絡分析比較各公司利用智慧資本的效率。結果顯示專利數目、員工數目、員工高學歷比率與智慧資本價值存在有關聯性。效率分析結果發現許多知名的公司效率反而不如小型公司。同時也發現光以關聯與效率分析的方式不足以充分評估智慧資本的價值，接著在導入系統動力學分析其中一個案，發現隱藏在平衡計分卡思維中無法發現的負作用與槓桿點，並找出針對個案公司的智慧資本指標與主要影響環路，最後透過情境分析提出對個案公司提昇智慧資本的政策建議。

Since the emergence of knowledge economy, items discussed in traditional accounting practices seemed not to represent the real value of an enterprise effectively. Thus, the conception of intellectual capital has been proposed. However, current intellectual capital measurement methods have limitations such as confirming causation difficultly, lacking integration sufficiently. The purpose of this dissertation is to propose an effective method and process to evaluate intellectual capital. We collected data from annual reposts of IC (Integrated Circuits) design houses in Taiwan. In basis of indicators and association analysis, strategy map for IC design house can be built. Then we compared the efficiency of intellectual capital for IC design houses. The results showed small scale companies might be more efficient than large scale companies. We also observed that intellectual capital value might not be reflected only through association and efficiency analysis. Then system dynamics was adopted to analyze one case. The side effect and leverage factor that hidden in uni-direction thinking of balanced scorecard were found out. This theme also found out indicators of intellectual capital and dynamic loops for the case. Finally, we suggest the policy to increase intellectual capital value for the case.

第一章 緒論 1
1.1 研究背景 1
1.2 研究動機 3
1.3 研究目的 4
1.4 研究流程 5
1.5 論文架構 6
第二章 文獻回顧 7
2.1 智慧資本的定義 7
2.2 智慧資本的項目 9
2.3 智慧資本衡量方法分類 14
2.4 智慧資本衡量工具 21
2.4.1 企業無形資源衡量 21
2.4.2 創造價值衡量 27
2.4.3 本研究衡量工具的選擇 28
2.5 科技業創造智慧資本價值流程 34
2.6 台灣IC設計產業發展 36
第三章 研究方法 41
3.1 指標類型 41
3.2 關聯分析 42
3.3 資料包絡分析 45
3.4 系統動力學 49
3.4.1系統動力學基本元件 49
3.4.2系統動力學基本環路 50
3.4.3動態性複雜 51
3.4.2 系統動力學與智慧資本相關應用 53
3.4.3 系統動力學與平衡計分卡相關應用 58
第四章 指標關聯性與效率分析 61
4.1 IC設計業智慧資本指標 61
4.2 IC設計公司智慧資本指標關聯性 64
4.3 IC設計公司智慧資本效率比較 71
4.3.1 IC設計業2003年智慧資本效率 71
4.3.2 IC設計業2004年智慧資本效率 75
4.4 關聯與效率分析小結 82
4.5 關聯與效率待解的問題 85
第五章 系統動力學分析 88
5.1 系統動力學分析概論 88
5.2 個案公司介紹 89
5.4 個案公司學習成長構面子系統 93
5.5 個案公司內部流程子系統 108
5.6 產品價值子系統 123
5.6 客戶與財務構面子系統 131
5.7 官司處理子系統 137
第六章 模擬結果與討論 146
6.1 基本分析結果 146
6.2 關鍵指標與環路 152
6.3 系統效度檢驗 155
6.4情境分析結果 158
6.4.1 提昇新進率 158
6.4.2 提昇每產品工程師人數 158
6.4.3 提昇產品放棄比例 159
6.4.4 提昇產品集中程度 160
6.4.5 聘請專利律師 160
6.4.6 增加研發投資比例 161
6.5 系統動力學模擬結論 162
第七章 結論與建議 168
7.1 學術上意涵 168
7.2 管理實務上意涵 172
7.3 研究限制 176
7.4 未來研究方向 176
參考文獻 178

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