| dc.contributor.advisor | 王文英 | zh_TW |
| dc.contributor.author (Authors) | 卓貽婷 | zh_TW |
| dc.creator (作者) | 卓貽婷 | zh_TW |
| dc.date (日期) | 2004 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:36:02 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:36:02 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:36:02 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0923530051 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30286 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 92353005 | zh_TW |
| dc.description (描述) | 93 | zh_TW |
| dc.description.abstract (摘要) | 在這個知識經濟時代中，智慧資本是組織競爭優勢的關鍵所在，因此企業會希望透過內部智慧資本報導來監督智慧資本的發展與執行，不過，隨著企業所採取策略的不同，將影響所重視與所需的智慧資本，並進而造成智慧資本報導內容也將會因策略的不同而有所差異。此外，從企業的市場價值與帳面價值背離情況愈趨嚴重來看，也瞭解到傳統財務報表已無法提供給外部資訊使用者有關企業未來獲利潛力之有用資訊，而為解決此問題並提昇財務報表的價值攸關性，應有必要提供智慧資本外部報導予外部資訊使用者。 鑑於企業對內部與外部智慧資本報導需求之與日俱增，政府機構與學術界也開始積極探討智慧資本內部與外部報導架構之議題，並提出內部智慧資本報導需揭露較詳細的組織流程與程序等資訊；而外部智慧資本報導因基於可靠性、可比較性與企業競爭力之考量，所揭露之內容則不需太詳細且應偏重組織活動與流程的結果。故本研究之主要目的係探討企業所需之內部智慧資本報導內容為何，與外部智慧資本報導內容有何不同，以及是否會隨所採策略不同而有所差異。 本研究係以我國資訊電子業之上市與上櫃公司為研究對象，並採取問卷調查法與統計分析法來找出企業管理者認為智慧資本內部與外部報導所應包含之內容，發現之結果如下： 一、企業基於內部管理目的，所重視及所需之智慧資本報導內容有「基礎 設施能力」、「研發能力」、「營運流程管理」、「提昇人力資源品 質之能力」、「拓展新客戶之能力」、「員工勝任能力」、「客戶服 務系統之完善程度」、「客戶獲利力」等八個因素構面。 二、企業認為智慧資本內部報導與智慧資本外部報導之內容應有差異。 三、企業基於內部管理目的，所重視及所需之智慧資本報導內容會因採取 策略之不同而有所差異。 | zh_TW |
| dc.description.abstract (摘要) | In this knowledge-based economy, intellectual capital is the key factor to help business get its competitive advantage. Therefore, business hopes to use internal intellectual capital reporting to monitor the development and execution of intellectual capital. The different strategies will influence the need of intellectual capital and also contribute to the difference of intellectual capital reporting. Besides, while the gap between market value and book value becomes larger, traditional financial statement becomes insufficient for external users. To solve this problem and increase the relevance of financial statement, it is necessary to provide external intellectual capital reporting to external users. In view of the increasing need of internal and external intellectual capital reporting, the government and scholars began to explore the issues of external and internal intellectual capital reporting structure actively. They also propose that internal intellectual capital reporting should disclose more detail business processes and procedures, etc.; On the other hand, external intellectual capital reporting doesn’t need detailed disclosure, but should emphasize on the outcomes of business activities and processes based on reliability, comparability, and competitiveness. The objective of this study is to find out the intellectual capital reporting of different reporting purposes and strategic types. In this study, both questionnaire survey and statistics analysis are used. The public firms in the electronic industry are the objects of the thesis. We found that: 1. Managers think that internal intellectual capital reporting includes the infrastructure ability, research and development ability, operation processes management, the ability to increase human resource quality, the ability to increase a number of clients, the qualified ability of employees, the completeness of customer service system, and the customer profits. 2. Managers think that internal intellectual capital reporting and external intellectual capital reporting are different. 3. Internal Intellectual capital reporting is affected by strategic types. | en_US |
| dc.description.tableofcontents | 目錄i 圖目錄ii 表目錄iii 第一章 緒論 1 第一節 研究背景及動機 1 第二節 研究目的及問題 2 第三節 論文架構與研究流程 4 第二章 文獻探討 6 第一節 與智慧資本報導相關之文獻 6 第二節 與策略類型分類相關之文獻 13 第三節 與連結策略及智慧資本相關之文獻 20 第四節 與企業及外部資訊使用者對重要智慧資本項目看法相關之文獻32 第三章 研究設計 62 第一節 觀念性架構 62 第二節 研究方法 63 第三節 研究對象之選擇 65 第四節 資料蒐集及分析方法 66 第四章 實地訪談及問卷定稿 68 第一節 企業實地訪談結果 68 第二節 預試結果與問卷定稿 70 第五章 問卷結果分析 73 第一節 問卷發放及回收情況 73 第二節 問卷結果分析 75 第六章 結論與建議 106 第一節 研究結論 106 第二節 研究建議 108 第三節 研究貢獻 110 第四節 研究限制 111 參考文獻 113 附錄：研究問卷 116 圖目錄 圖1-1 本研究之研究流程 5 圖2-1 基本智慧資本模型 13 圖2-2 三種一般性競爭策略 16 圖2-3 顧客價值主張 26 圖2-4 各策略類型之績效衡量指標彙整 27 圖3-1 本研究之觀念性架構 62 圖3-2 本研究問卷之設計流程圖 64 圖5-1 本研究問卷發放過程與回收狀況 74 圖5-2 陡坡圖 79 圖5-3 A 採取低成本策略企業之內部智慧資本報導重要性雷達圖99 圖5-3 B 採取產品領導策略企業之內部智慧資本報導重要性雷達圖99 表目錄 表2-1 策略類型分類之相關研究彙總表 19 表2-2 各策略類型之內部流程和學習與成長流程彙整 28 表2-3 不同策略類型之關鍵成功因素 31 表2-4 關鍵且重要之智慧資本指標彙整 34 表2-5 智慧資本衡量層級架構 36 表2-6 資訊電子業智慧資本項目重要性調查結果 39 表2-7 資訊電子業之前十項重要智慧資本項目 42 表2-8 影響投資者對企業評價之重要與不重要的非財務資訊 43 表2-9 重要之智慧資本衡量指標 45 表2-10 資訊電子業外部資訊使用者較重視之因素構面及項目彙總表46 表2-11 企業與外部資訊使用者重視之智慧資本項目彙總表 47 表2-12 策略類型之問卷內容 52 表2-13 企業重視之智慧資本項目彙總表 55 表2-14 智慧資本項目問卷內容初稿 60 表4-1 預試之信度測試結果 71 表5-1 問卷回收結果彙整表 74 表5-2 企業認為內部應報導之智慧資本項目 75 表5-3 內部應報導之智慧資本因素構面 79 表5-4 內部應報導之智慧資本項目 86 表5-5 內外部智慧資本報導間差異分析表 88 表5-6 有關資訊電子業智慧資本外部報導內容之建議 96 表5-7 兩策略類型下之各因素構面應報導程度平均數排名表 98 表5-8 內部智慧資本報導之策略別差異分析表 100 表5-9低成本策略與產品領導策略企業較重視且需要之因素構面與項目102 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0923530051 | en_US |
| dc.subject (關鍵詞) | 智慧資本內部報導 | zh_TW |
| dc.subject (關鍵詞) | 智慧資本外部報導 | zh_TW |
| dc.subject (關鍵詞) | 策略 | zh_TW |
| dc.subject (關鍵詞) | 資訊電子業 | zh_TW |
| dc.subject (關鍵詞) | Internal intellectual capital reporting | en_US |
| dc.subject (關鍵詞) | External intellectual capital reporting | en_US |
| dc.subject (關鍵詞) | Strategy | en_US |
| dc.subject (關鍵詞) | Electronic industry | en_US |
| dc.title (題名) | 我國資訊電子業智慧資本內部報導之研究－兼論策略之影響以及與外部報導之比較 | zh_TW |
| dc.type (資料類型) | thesis | en |
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