| dc.contributor | 會計系 | |
| dc.creator (作者) | 王文英 | |
| dc.date (日期) | 2017-10 | |
| dc.date.accessioned | 13-May-2026 16:24:38 (UTC+8) | - |
| dc.date.available | 13-May-2026 16:24:38 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-May-2026 16:24:38 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182545 | - |
| dc.description.abstract (摘要) | 知識經濟時代下，智慧資本已成為驅動與創造企業價值的動因，也攸關國家未來長期發展。而為求能永續發展，企業不應僅追求長期獲利，尚應考量其營運對環境與社會之影響，因此近年來企業社會責任報告書或永續性報告書（簡稱CSR）受到重視。由於智慧資本與CSR兩者日益重要，實有必要將兩者整合，對整合性資訊相關議題多加關注，但其所包含的項目內容繁多，也因而伴隨對企業價值創造重要而需特別加強管理之整合性資訊項目為何以及應如何決定等問題的產生。然而，至目前為止，對整合性資訊（整合智慧資本與CSR之資訊）相關議題進行探討之研究甚為少見，將其結合考量企業策略者更是缺乏。
本計畫之目的即以我國企業為對象，採取個案研究法，深入探討對企業價值創造重要之整合性資訊以及價值創造過程，並研究其與策略的關係。除了蒐集彙整相關的文獻與資料外，並對個案公司相關人員進行實地訪談。同時透過文獻彙整、實地訪談及深入比較分析的方式，確實掌握我國企業價值創造過程與重要之整合性資訊，並嘗試建構內部整合性資訊報導與管理架構，進而提出結論與建議，俾補充相關理論探討及助國內產業界有效管理與提昇競爭力。 | |
| dc.description.abstract (摘要) | In the knowledge-based economy age, intellectual capital has become the driver of firm value, and is relevant to the future long-term development of our country. To be sustainable, firms should not only pursue long-term profitability but also consider their impacts on the environment and society. Thus, corporate social responsibility or sustainability report (CSR) is highly emphasized in recent years. As intellectual capital and CSR become more important, it is necessary to integrate them and pay more attentions to the issues related to integrated information. Integrated information involves many items, hence the problems about what are items vital to firms’ value creation and how to decide the items are accompanied. However, up to now, the
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studies which have investigated the issues related to integrated information (integrated intellectual capital and CSR information) are very sparse. The researches that have further considered firm strategy are more deficient.
The purpose of this research project is to explore integrated information vital to firms’ value creation and the value-creating processes. And the relationship between integrated information and firm strategy will also be probed. The case study method with our domestic firms as objects of investigation will be adopted. Besides all the related papers will be surveyed, field interviews with related personnel of the case companies will be implemented. By the ways of literature surveys, field interviews and deeply comparative analyses, value-creating processes and the important integrated information will be comprehended, and the internal reporting and management framework concerning integrated information can be developed. The conclusions and suggestions will also be proposed. The research results will be helpful for complementing the related theoretical exploration and help our domestic firms to improve management and promote competitiveness. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST105-2410-H004-068, 105.08-106.07 | |
| dc.subject (關鍵詞) | 智慧資本; 企業社會責任報告書或永續性報告書; 整合性資訊; 企業策略; 價值創造過程 | |
| dc.subject (關鍵詞) | Intellectual capital; Corporate social responsibility or Sustainability report (CSR); Integrated information; Firm strategy; Value-creating processes | |
| dc.title (題名) | 重要整合性資訊與策略管理之個案研究－整合智慧資本與CSR觀點 | |
| dc.title (題名) | Important Integrated Information and Strategic Management: Integrating Intellectual Capital and CSR | |
| dc.type (資料類型) | report | |
