學術產出-學位論文

題名 智慧資本衡量指標在績效評估之運用-以科學工業園區管理局為例
作者 顏志哲
貢獻者 吳安妮<br>劉正田
顏志哲
關鍵詞 科學園區
績效評估
智慧資本衡量指標
Science Park
Performance evaluation
Intellectual capital measurement
日期 2006
上傳時間 18-九月-2009 09:05:12 (UTC+8)
摘要   本研究目的在探討智慧資本衡量指標如何運用於績效評估上,透過文獻探討以及專家學者之意見,建立適當之智慧資本衡量指標,以作為本研究之績效評估指標,並以在科學園區內設廠之廠商為問卷發放對象,探討園區內廠商對於科學園區管理局所提供服務之評估。本文將科學園區提供之服務依照智慧資本構成要素分類為知識資本、組織資本與顧客資本深入探討,期望能瞭解廠商對於科學園區管理局提供服務之重要性、期望程度以及達成水準之看法。最後探討不同特性之廠商(產業別、所在園區、經營績效、規模、未來展望、依賴程度、是否在園區外另行設廠),是否影響其對於科學園區提供服務之重要性、期望程度與達成水準之看法。
  研究結論發現,目前我國科學園區內的廠商普遍依然認為與組織資本相關之服務最為重要,例如園區能提供穩定的能源,其次為知識資本相關之服務,最後為顧客資本相關之服務。另外,本研究亦發現不同特性的廠商會影響其對於園區提供服務之重要性、期望程度與達成水準之看法。故,政府應深入探討不同特性廠商之需要,以提供一個良好的高科技產業發展之環境。
The purpose of this research was to explore how to use the measurement indicators of intellectual capital to assess performance provided to firms by Science Park Administration. In addition, explored how the different characteristics of firms (industries, location, operation performance, size, future prospects and dependence) influenced the performance provided by Science Park Administration. Performance measurement indicators divided into three catergories including knowledge capital, organizational capital and customer capital. And the performance was assessed by three evaluation criteria: importance, expectations and achievement.
Conclusion of the research found that firms considered the the most important services provided by Science Park Administration was organizational capital-related sevices, followed by the knowledge capital-related services, and the last important is customer capital-related services. In addition, the research also found that different characteristics of firms will affect their views on sevices provided by Science Park Administration. Therefore, in order to provide a good high-tech industry development environment, the government should thoroughly investigate different firms’ needs with different characteristics.
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描述 碩士
國立政治大學
會計研究所
94353004
95
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0094353004
資料類型 thesis
dc.contributor.advisor 吳安妮<br>劉正田zh_TW
dc.contributor.author (作者) 顏志哲zh_TW
dc.creator (作者) 顏志哲zh_TW
dc.date (日期) 2006en_US
dc.date.accessioned 18-九月-2009 09:05:12 (UTC+8)-
dc.date.available 18-九月-2009 09:05:12 (UTC+8)-
dc.date.issued (上傳時間) 18-九月-2009 09:05:12 (UTC+8)-
dc.identifier (其他 識別碼) G0094353004en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/34234-
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) 94353004zh_TW
dc.description (描述) 95zh_TW
dc.description.abstract (摘要)   本研究目的在探討智慧資本衡量指標如何運用於績效評估上,透過文獻探討以及專家學者之意見,建立適當之智慧資本衡量指標,以作為本研究之績效評估指標,並以在科學園區內設廠之廠商為問卷發放對象,探討園區內廠商對於科學園區管理局所提供服務之評估。本文將科學園區提供之服務依照智慧資本構成要素分類為知識資本、組織資本與顧客資本深入探討,期望能瞭解廠商對於科學園區管理局提供服務之重要性、期望程度以及達成水準之看法。最後探討不同特性之廠商(產業別、所在園區、經營績效、規模、未來展望、依賴程度、是否在園區外另行設廠),是否影響其對於科學園區提供服務之重要性、期望程度與達成水準之看法。
  研究結論發現,目前我國科學園區內的廠商普遍依然認為與組織資本相關之服務最為重要,例如園區能提供穩定的能源,其次為知識資本相關之服務,最後為顧客資本相關之服務。另外,本研究亦發現不同特性的廠商會影響其對於園區提供服務之重要性、期望程度與達成水準之看法。故,政府應深入探討不同特性廠商之需要,以提供一個良好的高科技產業發展之環境。
zh_TW
dc.description.abstract (摘要) The purpose of this research was to explore how to use the measurement indicators of intellectual capital to assess performance provided to firms by Science Park Administration. In addition, explored how the different characteristics of firms (industries, location, operation performance, size, future prospects and dependence) influenced the performance provided by Science Park Administration. Performance measurement indicators divided into three catergories including knowledge capital, organizational capital and customer capital. And the performance was assessed by three evaluation criteria: importance, expectations and achievement.
Conclusion of the research found that firms considered the the most important services provided by Science Park Administration was organizational capital-related sevices, followed by the knowledge capital-related services, and the last important is customer capital-related services. In addition, the research also found that different characteristics of firms will affect their views on sevices provided by Science Park Administration. Therefore, in order to provide a good high-tech industry development environment, the government should thoroughly investigate different firms’ needs with different characteristics.
en_US
dc.description.tableofcontents 第一章 緒 論 1
第一節 研究動機及背景 1
第二節 研究目的 1
第三節 研究貢獻 2
第二章 文獻探討 5
第一節 智慧資本之介紹 5
第二節 智慧資本衡量指標之相關文獻探討 10
第三節 研究延伸 25
第三章 科學園區之理論與發展現況 27
第一節 科學園區之相關理論探討 27
第二節 各國科學園區經營策略比較 31
第三節 我國科學園區之現況、使命與未來發展策略 33
第四章 研究方法 45
第一節 觀念性架構 45
第二節 建立績效衡量指標與實證假說 45
第三節 問卷實施過程 50
第四節 資料分析方法 51
第五章 資料分析 53
第一節 敘述性統計分析 53
第二節 問卷及樣本資料統計分析 56
第三節 科學園區提供服務之績效評估 58
第四節 假說檢定 68
第六章 結論與建議 80
第一節 研究結論 80
第二節 研究建議 81
第三節 研究限制 82
第四節 對未來研究之建議 82
附錄、問卷 84
參考文獻 88

圖目錄
圖1-1 本研究架構圖 4
圖2-1 Skandia市場價值架構圖 7
圖2-2 智慧資本組成圖 8
圖3-1 產業投資之租稅減免範圍 40
圖3-2 科學園區分佈圖 43
圖3-3 我國科學園區SWOT分析 44
圖4-1 觀念性架構圖 45
圖4-2 資料分析流程圖與說明 52
圖5-1 各問項分數加總直方圖 61
圖5-2 智慧資本平均分數直方圖-依評估標準分類 61
圖5-3 智慧資本平均分數直方圖-依智慧資本分類 62
圖5-4 資源效率分析圖 65


表目錄
表2-1 各學者對智慧資本之定義 6
表2-2 智慧資本構成要素及內涵表 8
表2-3 智慧資本要素之分類彙總表 10
表2-4 Skandia公司之智慧資本衡量指標 12
表2-5 McMaster智慧資本研究中心之智慧資本衡量指標表 14
表2-6 生物科技產業智慧資本衡量指標表 17
表2-7 文獻探討彙整表 22
表2-8 研究延伸彙總表 26
表3-1 科學園區相關文獻整理 31
表3-2 各國園區政策與優惠匯總表 32
表3-3 科學園區開發與規劃概況 34
表3-4 五力分析整理匯總表 37
表3-5 我國國防役之相關規定(一) 38
表3-6 我國國防役之相關規定(二) 38
表3-7 研究與發展人才培訓支出投資抵減資格與優惠內容 39
表3-8 政府提供高科技產業融資/貸款 42
表4-1 知識資本構面衡量指標 46
表4-2 組織資本構面衡量指標 47
表4-3 顧客資本構面衡量指標 48
表4-4 問卷設計過程 50
表5-1 公司所處園區分析表 53
表5-2 公司產業別分析表 54
表5-3 填答者職務分類分析表 54
表5-4 填答者職位分析表 54
表5-5 填答者工作年數分佈分析表 55
表5-6 填答者年齡分佈分析表 55
表5-7 填答者性別分析表 55
表5-8 填答者教育程度分佈分析表 56
表5-9 Cronbach’s α係數說明表 56
表5-10 本研究信度Cronbach’s α係數表 56
表5-11 本研究問卷信度分析彙整表 57
表5-12 資料常態分配測試彙整表 58
表5-13 問項內容及分類表 59
表5-14 各問項分數加總與平均表 60
表5-15 以重要性程度排序各問項之排名表 63
表5-16 投入資源使用效率分析表 66
表5-17 期望程度與達成水準差距排名表 67
表5-18 園區提供服務績效之差異分析-依公司產業別分組 69
表5-19 園區提供服務績效之差異分析-依企業經營績效分組 71
表5-20 園區提供服務績效之差異分析-依企業規模分組 72
表5-21 園區提供服務績效之差異分析-依企業未來展望分組 74
表5-22 園區提供服務績效之差異分析-依企業所在園區分組 75
表5-23 園區提供服務績效之差異分析-依對科學園區依賴程度分組 77
表5-24 園區提供服務績效之差異分析-依是否另在科學園區外設廠分組 78
表5-25 假說實證結果彙整表 79
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0094353004en_US
dc.subject (關鍵詞) 科學園區zh_TW
dc.subject (關鍵詞) 績效評估zh_TW
dc.subject (關鍵詞) 智慧資本衡量指標zh_TW
dc.subject (關鍵詞) Science Parken_US
dc.subject (關鍵詞) Performance evaluationen_US
dc.subject (關鍵詞) Intellectual capital measurementen_US
dc.title (題名) 智慧資本衡量指標在績效評估之運用-以科學工業園區管理局為例zh_TW
dc.type (資料類型) thesisen
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