1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 智慧資本轉換能力與企業績效之關聯性研究—資料包絡分析法之應用
作者 謝蕙如
貢獻者 林良楓
謝蕙如
關鍵詞 資料包絡分析法
系統理論
智慧資本轉換能力
智慧資本增值係數
Data envelopment analysis
System theory
Intellectual capital transform capability
Value Added Intellectual Coefficient(VAIC)
日期 2008
上傳時間 18-Sep-2009 20:05:26 (UTC+8)
摘要 經濟時代，智慧資本係企業創造競爭優勢及永續經營之核心關鍵，基於有效管理智慧資本，對其進行衡量之應用需求日漸殷切。本研究嘗試利用資料包絡分析法整合系統理論「投入—轉化—產出」之觀念，將智慧資本衡量指標區分為投入與產出項目，建構企業智慧資本轉換能力，並藉複迴歸分析，探討其對企業績效之影響；此外，與另外一項評估工具—智慧資本增值係數比較，探討何者對於企業績效具有相對較高之解釋能力。研究對象為我國2005年至2007年92家資訊電子業上市公司之縱橫資料。
實證結果發現，智慧資本轉換能力對市價淨值比未達顯著影響，顯示目前大部分投資人進行投資決策時較關注反映企業營運結果之財務產出面向，而不注重過程面資源投入產出間之成本效益分析；智慧資本轉換能力與資產週轉率呈正向相關並達顯著水準，亦即轉換能力越高，企業運用資源的效率越好；而在Vuong test檢測下，智慧資本轉換能力對企業績效解釋能力並未顯著優於智慧資本增值係數。本研究結果顯示，智慧資本轉換能力確實可提供一具體衡量企業智慧資本之指標，作為企業資源配置決策之有用資訊以提升企業經營績效。
Intellectual capital(IC) is vital to achieving sustainable competitive advantage in the knowledge-based economy. In attempting to effectively managing IC, demands for IC measurement and application are increasing. This study integrates the system theory with Data Envelopment Analysis (DEA) to measure a firm’s intellectual capital transform capability (ICTC). The main purpose of this study is to examine the association between ICTC and corporate performance. Moreover, the study also compares the relative explanatory ability about business performance between ICTC and Value Added Intellectual Coefficient (VAICTM). Samples are drawn from 92 listed firms in Taiwan information and electronics industry, covering a 3-year panel data from 2005 to 2007.
The result indicates ICTC has a significant positive impact on asset turnover ratio, which suggests that ICTC can be an indicator to measure a firm`s operating capability. However, ICTC is unrelated to market-to-book ratio, which shows that ICTC explains business operating performance better than market performance. The Vuong test reveals that in explaining the performance of a business VAICTM does not have a higher explanatory ability than ICTC. This finding implies that ICTC can provide a valuable indicator for measuring IC, help a firm to efficiently allocate its resource and improve a firm`s operating performance.
參考文獻 中文部分
王文英與張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證
研究，會計評論，第39期：89-113。
李爵妃，2006，智慧資本與公司生產力之關聯性研究—以我國資訊電子業為
例，國立彰化師範大學會計學系碩士論文。
林怡芳，2002，市場價值與帳面價值之差異探討—以IC設計產業為例，國立
台灣大學會計學系碩士論文。
林秀足，2006，智慧資本投入、產出與價值動因對企業價值之關聯性—以IC
設計產業為例，國立成功大學高階管理碩士在職專班碩士論文。
吳秀娟，2000，企業市場價值與淨值差異影響因素之研究—以我國資訊電子業
為例，國立政治大學會計學系碩士論文。
吳思華，顏妙如與賴鈺晶，2000，網際網路智慧資本衡量與發展措施研究，經
濟部工業局軟體五年發展計畫。
吳安妮，2002，剖析智慧資本，會計研究月刊，第204期（11月）：57-66。
吳艦芝，2003，智慧資本與公司價值之攸關性探討，中原大學會計學系碩士論
文。
柯家瑜，2003，智慧資本揭露與智慧資本績效值之關聯性研究，國立中央大學
企業管理學系碩士論文。
柯家瑜、許明峰、鄭明松與羅庚辛，2004，智慧資本揭露程度與智慧資本績效
的關聯性研究，政大智慧財產評論，第二卷，第2期：51-80。
徐中琦與黃騰緯，2007，智慧資本與企業經濟價值關聯性之實證研究，科技管
理學刊，第十二卷，第4期：35-66。
陳信宏與劉孟俊，2005，解析高科技資訊電子業之經濟產出，今日會計，第
99期：6-22。
莊家豪，2006，以智慧資本指標與財務指標探討企業價值—以台灣上市櫃IC
設計公司為例，東吳大學企業管理學系碩士論文。
黃文雄，2006，從科學園區發展看我國高科技產業的現況與未來，教育資料與
研究雙月刊，第69期：199-212。
黃劭彥、林有志、林琦珍與施志成，2008，智慧資本、智慧資本增值與企業績
效之整合分析，台灣管理學刊，第八卷，第1期：27-42。
曾俊堯，2003，創新資本對經營績效與公司價值影響之研究，國立台北大學企
業管理學系博士論文。
詹文男，2002，資訊科技產業智慧資本衡量之研究—系統理論之觀點，國立中
央大學資訊管理學系博士論文。
詹維玲，2004，知識資本與經濟結構的變化—以資訊電子業為例，科學發展，
第381期：70-75。
溫士賢，2002，研發、廣告與人力支出和企業價值之關聯性探討—以台灣上市
上櫃企業為例，國立台灣大學會計學系碩士論文。
廖俊杰，2004，智慧資本投入、產出及企業價值的因果關聯研究—以本國製造
業為例，國立台北大學企業管理學系博士論文。
歐進士、陳博舜與李貴富，2004，台灣資訊電子業之訓練活動的企業價值分
析，人力資源管理學報，第四卷，第4期：51-72。
薛健宏，2005，無形資產投入量與企業報酬及風險之研究，國立政治大學會計
學系博士論文。
英文部分
Acs, Z. J., L. Anselin, and A. Varga. 2002. Patents and
innovation counts as measures of regional production of
new knowledge. Research Policy 31(7): 1069-1085.
Banker, R.D., A. Charnes and W. W. Cooper. 1984. Some
models for estimating technical and scale
inefficiencies in data envelopment analysis. Management
Science 30(9): 1078-1092.
Bassi, L. J., and M. E. Van Buren. 1999. Valuing investment
in intellectual capital. International Journal of
Technology Management 18(5/6/7/8): 414-432.
Bertalanffy, V. L. 1951. General system theory: A new
approach to unity of science. Human Biology 23
(December): 303-361.
________. 1968. General system theory: Foundations,
development, applications. New York: George Braziller.
Bontis, N. 1998. Intellectual capital: an exploratory study
that develops measures and models. Management Decision
36(2): 63-76.
________. 1999. Managing organizational knowledge by
diagnosing intellectual capital: framing and advancing
the state of the field. International Journal of
Technology Management 18(5/6/7/8): 433-457.
Boulding, K. E. 1956. General system theory: The skeleton
of science. Management Science 2(April): 197-208.
Bounfour, A. 2003. The IC-dVAL approach. Journal of
Intellectual Capital 4(3): 396- 412.
Brooking, A. 1997. The management of intellectual capital.
Long Range Planning 30 (3): 364-365.
Brooking A., P. Board, and S. Jones. 1998. The predictive
potential of intellectual capital. International
Journal of Technology Management 16(1/2/3): 115-125.
Charnes, A., W. W. Cooper, and E. Rhodes. 1978. Measuring
the efficiency of decision making units. Europeans
Journal of Operational Research 2 (6): 429-444.
________. 1981. Evaluating program and managerial
efficiency: An application of DEA to program follow
through. Management Science 27(6): 668-697.
Chen, M. C., S. J. Cheng, and Y. Hwang. 2005. An empirical
investigation of the relationship between intellectual
capital and firms’ market value and financial
performance. Journal of Intellectual Capital 6(2): 159-
176.
Cohen, D., D. E. Smith, L. Prusak, and R. Azzarello. 1997.
Managing knowledeg for business success. Report No.
1194-97-CH. New York: The Conference Board, Inc.
Cooper, W. W. and C. A. K. Lovell. 2000. New approaches to
measure of efficiency in DEA: An introduction. The
Journal of Productivity Analysis 13(2): 91-92.
Dechow, P. M. 1994. Accounting earnings and cash flows as
measures of firm performance: The role of accounting
accruals. Journal of Accounting and
Economics 18(January): 3-42.
Deng, Z., B. Lev, and F. Narin. 1999. Science and
technology as predictors of stock performance.
Financial Analysts Journal 55 (May/June): 20-32.
Drucker, P. F. 1993. Post-capitalist society. Oxford:
Butterworth Heinemann.
Dzinkowski, R. 2000. The measurement and management of
intellectual capital: An introduction. Management
Accounting 78（February）: 32-36.
Edvinsson, L., and M. Malone. 1997. Intellectual capital:
Realizing your company’s true value by finding its
hidden brainpower, New York: HarperCollins Publishers
Inc. （林大容譯，1999，智慧資本－如何衡量資訊時代無形資產的價
值，台北：麥田。）
Farrell, M. J. 1957. The measurement of productive
efficiency. Journal of Royal Statistical Society-Series
A 120(3): 253-290.
Galbraith, J. 1969. The New Industrial State.Harmondsworth:
Penguin.
Horibe, F. 1999. Managing knowledge workers: New skills and
attitude to unlock the intellectual capital in your
organization. New York: John Wiley & Sons.（黃進發譯，
2001，智慧資本，台北：商智文化。）
Johnson, W. H. A. 1999. An integrative taxonomy of
intellectual capital: Measuring the stock and flow of
intellectual capital components in the firm.
International Journal of Technology Management 18
(5/6/7/8): 562-575.
Kaufmann, L., and Y. Schneider. 2004. Intangibles: A
synthesis of current research. Journal of Intellectual
Capital 5(3): 366-388.
Klein and Prusak. 1994. Characterizing intellectual
capital. Ernst & Young Center for Business Innovation.
Kujansivu, P., and A. Lönnqvist. 2007. Investigating the
value and efficiency of intellectual capital. Journal
of Intellectual Capital 8(2): 272-287.
Lev, B., and P. Zarowin. 1999. The boundaries of financial
reporting and how to extend them. Journal of Accounting
Research 37(2): 353-389.
Leitner, K.-H., M. Schaffhauser-Linzatti, R. Stowasser, and
K. Wagner. 2005. Data envelopment analysis as method
for evaluating intellectual capital. Journal of
Intellectual Capital 6 (4): 528-543.
Lynn, B. E. 1998. Performance evaluation in the new
economy: Bringing the measurement and evaluation of
intellectual capital into the management planning and
control system. International Journal of Technology
Management 16(1/2/3): 162-176.
________. 1999. Culture and intellectual capital
management: A key factor in successful ICM
implementation. International Journal of Technology
Management 18(5/6/7/8): 590-603.
Masoulas, V. 1998. Organizational requirements definition
for intellectual capital management. International
Journal of Technology Management 16(1/2/3): 126- 143.
Morin, R. A., and S. L. Jarrel. 2001. Driving shareholder
value. New York: McGraw-Hill.
OECD. 1996. Knowledge-Based Economy. Paris: OECD/DG
Pulic A. 2000. VAICTM- an accounting tool for IC
management. International Journal of Technology
Management 20(5/6/7/8): 702-714.
Rappaport, A. 1986. Creating shareholder value: The new
standard for business performance. New York: The Free
Press.
Riahi-Belkaoui, A. 2003. Intellectual capital and firm
performance of US multinational firms: A study of the
resource-based and stakeholder views. Journal of
Intellectual Capital 4(2): 215-226.
Roos, G., and J. Roos. 1997. Measuring your company’s
intellectual performance. Long Range Planning 30(3):
413-426.
Roos J. 1998. Exploring the Concept of Intellectual Capital
(IC). Long Range Planning 31(1): 150-153.
Saint-Onge, H. 1996. Tacit knowledge: the key to the
strategic alignment of intellectual capital. Strategy
and Leadership 24(2): 10-14.
Shiu, H. J. 2006. The application of value added
intellectual coefficient to measure corporate
performance: evidence from technological firms.
International Journal of Management 23(2): 356-365.
Stewart, T. A. 1997. Intellectual capital: The new wealth
of organizations. New York: Bantam Doubleday Dell
Publishing Group, Inc.（宋偉航譯，1998，智慧資本－企業資訊時
代的利基，台北：智庫。）
Sveiby, K.E. 1997. The new organizational wealth: Managing
and measuring knowledge-based assets. San Francisco:
Berrett-Koehler.（莫菲譯，1999，無形資產致勝策略—微軟、網
景、昇陽等成功企業的新財富，台北：圓智文化。）
Ulrich, D. 1998. Intellectual capital = competence *
commitment. Sloan Management Review 39(2): 15-26.
Van Buren, M. E. 1999. A yardstick for knowledge
management. Training and Development 53(5): 71-78.
Vuong, Q. H. 1989. Likelihood ratio tests for model
selection and non-nested hypothesis. Econometric 57
(March): 307-334.
Williams, S. M., and S. Firer. 2003. Intellectual capital
and traditional measures of corporate performance.
Journal of Intellectual Capital 4(3): 348-360.
Wu, W. Y., H. J. Tsai, K. Y. Cheng, and M. Lai. 2006.
Assessment of intellectual capital management in
Taiwanese IC design companies: Using DEA and the
Malmquist productivity index. R & D Management 36(5):
531-545.
Yalama, A., and M. Coskun. 2007. Intellectual capital
performance of quoted banks on the Istanbul stock
exchange market. Journal of Intellectual Capital 8(2):
256-271.
描述 碩士
國立政治大學
會計研究所
96353017
97
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0096353017
資料類型 thesis
dc.contributor.advisor 林良楓zh_TW
dc.contributor.author (Authors) 謝蕙如zh_TW
dc.creator (作者) 謝蕙如zh_TW
dc.date (日期) 2008en_US
dc.date.accessioned 18-Sep-2009 20:05:26 (UTC+8)-
dc.date.available 18-Sep-2009 20:05:26 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 20:05:26 (UTC+8)-
dc.identifier (Other Identifiers) G0096353017en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/36899-
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) 96353017zh_TW
dc.description (描述) 97zh_TW
dc.description.abstract (摘要) 經濟時代，智慧資本係企業創造競爭優勢及永續經營之核心關鍵，基於有效管理智慧資本，對其進行衡量之應用需求日漸殷切。本研究嘗試利用資料包絡分析法整合系統理論「投入—轉化—產出」之觀念，將智慧資本衡量指標區分為投入與產出項目，建構企業智慧資本轉換能力，並藉複迴歸分析，探討其對企業績效之影響；此外，與另外一項評估工具—智慧資本增值係數比較，探討何者對於企業績效具有相對較高之解釋能力。研究對象為我國2005年至2007年92家資訊電子業上市公司之縱橫資料。
實證結果發現，智慧資本轉換能力對市價淨值比未達顯著影響，顯示目前大部分投資人進行投資決策時較關注反映企業營運結果之財務產出面向，而不注重過程面資源投入產出間之成本效益分析；智慧資本轉換能力與資產週轉率呈正向相關並達顯著水準，亦即轉換能力越高，企業運用資源的效率越好；而在Vuong test檢測下，智慧資本轉換能力對企業績效解釋能力並未顯著優於智慧資本增值係數。本研究結果顯示，智慧資本轉換能力確實可提供一具體衡量企業智慧資本之指標，作為企業資源配置決策之有用資訊以提升企業經營績效。		zh_TW
dc.description.abstract (摘要) Intellectual capital(IC) is vital to achieving sustainable competitive advantage in the knowledge-based economy. In attempting to effectively managing IC, demands for IC measurement and application are increasing. This study integrates the system theory with Data Envelopment Analysis (DEA) to measure a firm’s intellectual capital transform capability (ICTC). The main purpose of this study is to examine the association between ICTC and corporate performance. Moreover, the study also compares the relative explanatory ability about business performance between ICTC and Value Added Intellectual Coefficient (VAICTM). Samples are drawn from 92 listed firms in Taiwan information and electronics industry, covering a 3-year panel data from 2005 to 2007.
The result indicates ICTC has a significant positive impact on asset turnover ratio, which suggests that ICTC can be an indicator to measure a firm`s operating capability. However, ICTC is unrelated to market-to-book ratio, which shows that ICTC explains business operating performance better than market performance. The Vuong test reveals that in explaining the performance of a business VAICTM does not have a higher explanatory ability than ICTC. This finding implies that ICTC can provide a valuable indicator for measuring IC, help a firm to efficiently allocate its resource and improve a firm`s operating performance.		en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 3
第三節 研究架構 4
第二章　文獻探討 7
第一節　智慧資本概述 7
第二節　智慧資本與企業績效關聯性 19
第三節 智慧資本與投入產出觀點 22
第四節 資料包絡分析法在智慧資本領域之應用 26
第五節 資訊電子業產業分析 27
第三章　研究方法 31
第一節 觀念性架構 31
第二節　研究假設 32
第三節 變數定義 34
第四節 樣本選取與資料來源 47
第五節 分析方法 47
第四章　實證結果與分析 57
第一節　建構智慧資本轉換能力 57
第二節　敘述性統計分析 59
第三節　相關性分析 61
第四節 變異數分析 63
第五節　實證結果分析 63
第六節　敏感性分析 73
第五章 結論與建議 79
第一節 研究結論 79
第二節 研究限制 81
第三節 研究建議 81
第四節 研究貢獻 82
參考文獻 84		zh_TW
dc.format.extent 95342 bytes-
dc.format.extent 137247 bytes-
dc.format.extent 125163 bytes-
dc.format.extent 127004 bytes-
dc.format.extent 192334 bytes-
dc.format.extent 283094 bytes-
dc.format.extent 322283 bytes-
dc.format.extent 280840 bytes-
dc.format.extent 165524 bytes-
dc.format.extent 155416 bytes-
dc.format.mimetype application/pdf-
dc.format.mimetype application/pdf-
dc.format.mimetype application/pdf-
dc.format.mimetype application/pdf-
dc.format.mimetype application/pdf-
dc.format.mimetype application/pdf-
dc.format.mimetype application/pdf-
dc.format.mimetype application/pdf-
dc.format.mimetype application/pdf-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0096353017en_US
dc.subject (關鍵詞) 資料包絡分析法zh_TW
dc.subject (關鍵詞) 系統理論zh_TW
dc.subject (關鍵詞) 智慧資本轉換能力zh_TW
dc.subject (關鍵詞) 智慧資本增值係數zh_TW
dc.subject (關鍵詞) Data envelopment analysisen_US
dc.subject (關鍵詞) System theoryen_US
dc.subject (關鍵詞) Intellectual capital transform capabilityen_US
dc.subject (關鍵詞) Value Added Intellectual Coefficient(VAIC)en_US
dc.title (題名) 智慧資本轉換能力與企業績效之關聯性研究—資料包絡分析法之應用zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 中文部分zh_TW
dc.relation.reference (參考文獻) 王文英與張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證zh_TW
dc.relation.reference (參考文獻) 研究，會計評論，第39期：89-113。zh_TW
dc.relation.reference (參考文獻) 李爵妃，2006，智慧資本與公司生產力之關聯性研究—以我國資訊電子業為zh_TW
dc.relation.reference (參考文獻) 例，國立彰化師範大學會計學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 林怡芳，2002，市場價值與帳面價值之差異探討—以IC設計產業為例，國立zh_TW
dc.relation.reference (參考文獻) 台灣大學會計學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 林秀足，2006，智慧資本投入、產出與價值動因對企業價值之關聯性—以ICzh_TW
dc.relation.reference (參考文獻) 設計產業為例，國立成功大學高階管理碩士在職專班碩士論文。zh_TW
dc.relation.reference (參考文獻) 吳秀娟，2000，企業市場價值與淨值差異影響因素之研究—以我國資訊電子業zh_TW
dc.relation.reference (參考文獻) 為例，國立政治大學會計學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 吳思華，顏妙如與賴鈺晶，2000，網際網路智慧資本衡量與發展措施研究，經zh_TW
dc.relation.reference (參考文獻) 濟部工業局軟體五年發展計畫。zh_TW
dc.relation.reference (參考文獻) 吳安妮，2002，剖析智慧資本，會計研究月刊，第204期（11月）：57-66。zh_TW
dc.relation.reference (參考文獻) 吳艦芝，2003，智慧資本與公司價值之攸關性探討，中原大學會計學系碩士論zh_TW
dc.relation.reference (參考文獻) 文。zh_TW
dc.relation.reference (參考文獻) 柯家瑜，2003，智慧資本揭露與智慧資本績效值之關聯性研究，國立中央大學zh_TW
dc.relation.reference (參考文獻) 企業管理學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 柯家瑜、許明峰、鄭明松與羅庚辛，2004，智慧資本揭露程度與智慧資本績效zh_TW
dc.relation.reference (參考文獻) 的關聯性研究，政大智慧財產評論，第二卷，第2期：51-80。zh_TW
dc.relation.reference (參考文獻) 徐中琦與黃騰緯，2007，智慧資本與企業經濟價值關聯性之實證研究，科技管zh_TW
dc.relation.reference (參考文獻) 理學刊，第十二卷，第4期：35-66。zh_TW
dc.relation.reference (參考文獻) 陳信宏與劉孟俊，2005，解析高科技資訊電子業之經濟產出，今日會計，第zh_TW
dc.relation.reference (參考文獻) 99期：6-22。zh_TW
dc.relation.reference (參考文獻) 莊家豪，2006，以智慧資本指標與財務指標探討企業價值—以台灣上市櫃ICzh_TW
dc.relation.reference (參考文獻) 設計公司為例，東吳大學企業管理學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 黃文雄，2006，從科學園區發展看我國高科技產業的現況與未來，教育資料與zh_TW
dc.relation.reference (參考文獻) 研究雙月刊，第69期：199-212。zh_TW
dc.relation.reference (參考文獻) 黃劭彥、林有志、林琦珍與施志成，2008，智慧資本、智慧資本增值與企業績zh_TW
dc.relation.reference (參考文獻) 效之整合分析，台灣管理學刊，第八卷，第1期：27-42。zh_TW
dc.relation.reference (參考文獻) 曾俊堯，2003，創新資本對經營績效與公司價值影響之研究，國立台北大學企zh_TW
dc.relation.reference (參考文獻) 業管理學系博士論文。zh_TW
dc.relation.reference (參考文獻) 詹文男，2002，資訊科技產業智慧資本衡量之研究—系統理論之觀點，國立中zh_TW
dc.relation.reference (參考文獻) 央大學資訊管理學系博士論文。zh_TW
dc.relation.reference (參考文獻) 詹維玲，2004，知識資本與經濟結構的變化—以資訊電子業為例，科學發展，zh_TW
dc.relation.reference (參考文獻) 第381期：70-75。zh_TW
dc.relation.reference (參考文獻) 溫士賢，2002，研發、廣告與人力支出和企業價值之關聯性探討—以台灣上市zh_TW
dc.relation.reference (參考文獻) 上櫃企業為例，國立台灣大學會計學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 廖俊杰，2004，智慧資本投入、產出及企業價值的因果關聯研究—以本國製造zh_TW
dc.relation.reference (參考文獻) 業為例，國立台北大學企業管理學系博士論文。zh_TW
dc.relation.reference (參考文獻) 歐進士、陳博舜與李貴富，2004，台灣資訊電子業之訓練活動的企業價值分zh_TW
dc.relation.reference (參考文獻) 析，人力資源管理學報，第四卷，第4期：51-72。zh_TW
dc.relation.reference (參考文獻) 薛健宏，2005，無形資產投入量與企業報酬及風險之研究，國立政治大學會計zh_TW
dc.relation.reference (參考文獻) 學系博士論文。zh_TW
dc.relation.reference (參考文獻) 英文部分zh_TW
dc.relation.reference (參考文獻) Acs, Z. J., L. Anselin, and A. Varga. 2002. Patents andzh_TW
dc.relation.reference (參考文獻) innovation counts as measures of regional production ofzh_TW
dc.relation.reference (參考文獻) new knowledge. Research Policy 31(7): 1069-1085.zh_TW
dc.relation.reference (參考文獻) Banker, R.D., A. Charnes and W. W. Cooper. 1984. Somezh_TW
dc.relation.reference (參考文獻) models for estimating technical and scalezh_TW
dc.relation.reference (參考文獻) inefficiencies in data envelopment analysis. Managementzh_TW
dc.relation.reference (參考文獻) Science 30(9): 1078-1092.zh_TW
dc.relation.reference (參考文獻) Bassi, L. J., and M. E. Van Buren. 1999. Valuing investmentzh_TW
dc.relation.reference (參考文獻) in intellectual capital. International Journal ofzh_TW
dc.relation.reference (參考文獻) Technology Management 18(5/6/7/8): 414-432.zh_TW
dc.relation.reference (參考文獻) Bertalanffy, V. L. 1951. General system theory: A newzh_TW
dc.relation.reference (參考文獻) approach to unity of science. Human Biology 23zh_TW
dc.relation.reference (參考文獻) (December): 303-361.zh_TW
dc.relation.reference (參考文獻) ________. 1968. General system theory: Foundations,zh_TW
dc.relation.reference (參考文獻) development, applications. New York: George Braziller.zh_TW
dc.relation.reference (參考文獻) Bontis, N. 1998. Intellectual capital: an exploratory studyzh_TW
dc.relation.reference (參考文獻) that develops measures and models. Management Decisionzh_TW
dc.relation.reference (參考文獻) 36(2): 63-76.zh_TW
dc.relation.reference (參考文獻) ________. 1999. Managing organizational knowledge byzh_TW
dc.relation.reference (參考文獻) diagnosing intellectual capital: framing and advancingzh_TW
dc.relation.reference (參考文獻) the state of the field. International Journal ofzh_TW
dc.relation.reference (參考文獻) Technology Management 18(5/6/7/8): 433-457.zh_TW
dc.relation.reference (參考文獻) Boulding, K. E. 1956. General system theory: The skeletonzh_TW
dc.relation.reference (參考文獻) of science. Management Science 2(April): 197-208.zh_TW
dc.relation.reference (參考文獻) Bounfour, A. 2003. The IC-dVAL approach. Journal ofzh_TW
dc.relation.reference (參考文獻) Intellectual Capital 4(3): 396- 412.zh_TW
dc.relation.reference (參考文獻) Brooking, A. 1997. The management of intellectual capital.zh_TW
dc.relation.reference (參考文獻) Long Range Planning 30 (3): 364-365.zh_TW
dc.relation.reference (參考文獻) Brooking A., P. Board, and S. Jones. 1998. The predictivezh_TW
dc.relation.reference (參考文獻) potential of intellectual capital. Internationalzh_TW
dc.relation.reference (參考文獻) Journal of Technology Management 16(1/2/3): 115-125.zh_TW
dc.relation.reference (參考文獻) Charnes, A., W. W. Cooper, and E. Rhodes. 1978. Measuringzh_TW
dc.relation.reference (參考文獻) the efficiency of decision making units. Europeanszh_TW
dc.relation.reference (參考文獻) Journal of Operational Research 2 (6): 429-444.zh_TW
dc.relation.reference (參考文獻) ________. 1981. Evaluating program and managerialzh_TW
dc.relation.reference (參考文獻) efficiency: An application of DEA to program followzh_TW
dc.relation.reference (參考文獻) through. Management Science 27(6): 668-697.zh_TW
dc.relation.reference (參考文獻) Chen, M. C., S. J. Cheng, and Y. Hwang. 2005. An empiricalzh_TW
dc.relation.reference (參考文獻) investigation of the relationship between intellectualzh_TW
dc.relation.reference (參考文獻) capital and firms’ market value and financialzh_TW
dc.relation.reference (參考文獻) performance. Journal of Intellectual Capital 6(2): 159-zh_TW
dc.relation.reference (參考文獻) 176.zh_TW
dc.relation.reference (參考文獻) Cohen, D., D. E. Smith, L. Prusak, and R. Azzarello. 1997.zh_TW
dc.relation.reference (參考文獻) Managing knowledeg for business success. Report No.zh_TW
dc.relation.reference (參考文獻) 1194-97-CH. New York: The Conference Board, Inc.zh_TW
dc.relation.reference (參考文獻) Cooper, W. W. and C. A. K. Lovell. 2000. New approaches tozh_TW
dc.relation.reference (參考文獻) measure of efficiency in DEA: An introduction. Thezh_TW
dc.relation.reference (參考文獻) Journal of Productivity Analysis 13(2): 91-92.zh_TW
dc.relation.reference (參考文獻) Dechow, P. M. 1994. Accounting earnings and cash flows aszh_TW
dc.relation.reference (參考文獻) measures of firm performance: The role of accountingzh_TW
dc.relation.reference (參考文獻) accruals. Journal of Accounting andzh_TW
dc.relation.reference (參考文獻) Economics 18(January): 3-42.zh_TW
dc.relation.reference (參考文獻) Deng, Z., B. Lev, and F. Narin. 1999. Science andzh_TW
dc.relation.reference (參考文獻) technology as predictors of stock performance.zh_TW
dc.relation.reference (參考文獻) Financial Analysts Journal 55 (May/June): 20-32.zh_TW
dc.relation.reference (參考文獻) Drucker, P. F. 1993. Post-capitalist society. Oxford:zh_TW
dc.relation.reference (參考文獻) Butterworth Heinemann.zh_TW
dc.relation.reference (參考文獻) Dzinkowski, R. 2000. The measurement and management ofzh_TW
dc.relation.reference (參考文獻) intellectual capital: An introduction. Managementzh_TW
dc.relation.reference (參考文獻) Accounting 78（February）: 32-36.zh_TW
dc.relation.reference (參考文獻) Edvinsson, L., and M. Malone. 1997. Intellectual capital:zh_TW
dc.relation.reference (參考文獻) Realizing your company’s true value by finding itszh_TW
dc.relation.reference (參考文獻) hidden brainpower, New York: HarperCollins Publisherszh_TW
dc.relation.reference (參考文獻) Inc. （林大容譯，1999，智慧資本－如何衡量資訊時代無形資產的價zh_TW
dc.relation.reference (參考文獻) 值，台北：麥田。）zh_TW
dc.relation.reference (參考文獻) Farrell, M. J. 1957. The measurement of productivezh_TW
dc.relation.reference (參考文獻) efficiency. Journal of Royal Statistical Society-Serieszh_TW
dc.relation.reference (參考文獻) A 120(3): 253-290.zh_TW
dc.relation.reference (參考文獻) Galbraith, J. 1969. The New Industrial State.Harmondsworth:zh_TW
dc.relation.reference (參考文獻) Penguin.zh_TW
dc.relation.reference (參考文獻) Horibe, F. 1999. Managing knowledge workers: New skills andzh_TW
dc.relation.reference (參考文獻) attitude to unlock the intellectual capital in yourzh_TW
dc.relation.reference (參考文獻) organization. New York: John Wiley & Sons.（黃進發譯，zh_TW
dc.relation.reference (參考文獻) 2001，智慧資本，台北：商智文化。）zh_TW
dc.relation.reference (參考文獻) Johnson, W. H. A. 1999. An integrative taxonomy ofzh_TW
dc.relation.reference (參考文獻) intellectual capital: Measuring the stock and flow ofzh_TW
dc.relation.reference (參考文獻) intellectual capital components in the firm.zh_TW
dc.relation.reference (參考文獻) International Journal of Technology Management 18zh_TW
dc.relation.reference (參考文獻) (5/6/7/8): 562-575.zh_TW
dc.relation.reference (參考文獻) Kaufmann, L., and Y. Schneider. 2004. Intangibles: Azh_TW
dc.relation.reference (參考文獻) synthesis of current research. Journal of Intellectualzh_TW
dc.relation.reference (參考文獻) Capital 5(3): 366-388.zh_TW
dc.relation.reference (參考文獻) Klein and Prusak. 1994. Characterizing intellectualzh_TW
dc.relation.reference (參考文獻) capital. Ernst & Young Center for Business Innovation.zh_TW
dc.relation.reference (參考文獻) Kujansivu, P., and A. Lönnqvist. 2007. Investigating thezh_TW
dc.relation.reference (參考文獻) value and efficiency of intellectual capital. Journalzh_TW
dc.relation.reference (參考文獻) of Intellectual Capital 8(2): 272-287.zh_TW
dc.relation.reference (參考文獻) Lev, B., and P. Zarowin. 1999. The boundaries of financialzh_TW
dc.relation.reference (參考文獻) reporting and how to extend them. Journal of Accountingzh_TW
dc.relation.reference (參考文獻) Research 37(2): 353-389.zh_TW
dc.relation.reference (參考文獻) Leitner, K.-H., M. Schaffhauser-Linzatti, R. Stowasser, andzh_TW
dc.relation.reference (參考文獻) K. Wagner. 2005. Data envelopment analysis as methodzh_TW
dc.relation.reference (參考文獻) for evaluating intellectual capital. Journal ofzh_TW
dc.relation.reference (參考文獻) Intellectual Capital 6 (4): 528-543.zh_TW
dc.relation.reference (參考文獻) Lynn, B. E. 1998. Performance evaluation in the newzh_TW
dc.relation.reference (參考文獻) economy: Bringing the measurement and evaluation ofzh_TW
dc.relation.reference (參考文獻) intellectual capital into the management planning andzh_TW
dc.relation.reference (參考文獻) control system. International Journal of Technologyzh_TW
dc.relation.reference (參考文獻) Management 16(1/2/3): 162-176.zh_TW
dc.relation.reference (參考文獻) ________. 1999. Culture and intellectual capitalzh_TW
dc.relation.reference (參考文獻) management: A key factor in successful ICMzh_TW
dc.relation.reference (參考文獻) implementation. International Journal of Technologyzh_TW
dc.relation.reference (參考文獻) Management 18(5/6/7/8): 590-603.zh_TW
dc.relation.reference (參考文獻) Masoulas, V. 1998. Organizational requirements definitionzh_TW
dc.relation.reference (參考文獻) for intellectual capital management. Internationalzh_TW
dc.relation.reference (參考文獻) Journal of Technology Management 16(1/2/3): 126- 143.zh_TW
dc.relation.reference (參考文獻) Morin, R. A., and S. L. Jarrel. 2001. Driving shareholderzh_TW
dc.relation.reference (參考文獻) value. New York: McGraw-Hill.zh_TW
dc.relation.reference (參考文獻) OECD. 1996. Knowledge-Based Economy. Paris: OECD/DGzh_TW
dc.relation.reference (參考文獻) Pulic A. 2000. VAICTM- an accounting tool for ICzh_TW
dc.relation.reference (參考文獻) management. International Journal of Technologyzh_TW
dc.relation.reference (參考文獻) Management 20(5/6/7/8): 702-714.zh_TW
dc.relation.reference (參考文獻) Rappaport, A. 1986. Creating shareholder value: The newzh_TW
dc.relation.reference (參考文獻) standard for business performance. New York: The Freezh_TW
dc.relation.reference (參考文獻) Press.zh_TW
dc.relation.reference (參考文獻) Riahi-Belkaoui, A. 2003. Intellectual capital and firmzh_TW
dc.relation.reference (參考文獻) performance of US multinational firms: A study of thezh_TW
dc.relation.reference (參考文獻) resource-based and stakeholder views. Journal ofzh_TW
dc.relation.reference (參考文獻) Intellectual Capital 4(2): 215-226.zh_TW
dc.relation.reference (參考文獻) Roos, G., and J. Roos. 1997. Measuring your company’szh_TW
dc.relation.reference (參考文獻) intellectual performance. Long Range Planning 30(3):zh_TW
dc.relation.reference (參考文獻) 413-426.zh_TW
dc.relation.reference (參考文獻) Roos J. 1998. Exploring the Concept of Intellectual Capitalzh_TW
dc.relation.reference (參考文獻) (IC). Long Range Planning 31(1): 150-153.zh_TW
dc.relation.reference (參考文獻) Saint-Onge, H. 1996. Tacit knowledge: the key to thezh_TW
dc.relation.reference (參考文獻) strategic alignment of intellectual capital. Strategyzh_TW
dc.relation.reference (參考文獻) and Leadership 24(2): 10-14.zh_TW
dc.relation.reference (參考文獻) Shiu, H. J. 2006. The application of value addedzh_TW
dc.relation.reference (參考文獻) intellectual coefficient to measure corporatezh_TW
dc.relation.reference (參考文獻) performance: evidence from technological firms.zh_TW
dc.relation.reference (參考文獻) International Journal of Management 23(2): 356-365.zh_TW
dc.relation.reference (參考文獻) Stewart, T. A. 1997. Intellectual capital: The new wealthzh_TW
dc.relation.reference (參考文獻) of organizations. New York: Bantam Doubleday Dellzh_TW
dc.relation.reference (參考文獻) Publishing Group, Inc.（宋偉航譯，1998，智慧資本－企業資訊時zh_TW
dc.relation.reference (參考文獻) 代的利基，台北：智庫。）zh_TW
dc.relation.reference (參考文獻) Sveiby, K.E. 1997. The new organizational wealth: Managingzh_TW
dc.relation.reference (參考文獻) and measuring knowledge-based assets. San Francisco:zh_TW
dc.relation.reference (參考文獻) Berrett-Koehler.（莫菲譯，1999，無形資產致勝策略—微軟、網zh_TW
dc.relation.reference (參考文獻) 景、昇陽等成功企業的新財富，台北：圓智文化。）zh_TW
dc.relation.reference (參考文獻) Ulrich, D. 1998. Intellectual capital = competence *zh_TW
dc.relation.reference (參考文獻) commitment. Sloan Management Review 39(2): 15-26.zh_TW
dc.relation.reference (參考文獻) Van Buren, M. E. 1999. A yardstick for knowledgezh_TW
dc.relation.reference (參考文獻) management. Training and Development 53(5): 71-78.zh_TW
dc.relation.reference (參考文獻) Vuong, Q. H. 1989. Likelihood ratio tests for modelzh_TW
dc.relation.reference (參考文獻) selection and non-nested hypothesis. Econometric 57zh_TW
dc.relation.reference (參考文獻) (March): 307-334.zh_TW
dc.relation.reference (參考文獻) Williams, S. M., and S. Firer. 2003. Intellectual capitalzh_TW
dc.relation.reference (參考文獻) and traditional measures of corporate performance.zh_TW
dc.relation.reference (參考文獻) Journal of Intellectual Capital 4(3): 348-360.zh_TW
dc.relation.reference (參考文獻) Wu, W. Y., H. J. Tsai, K. Y. Cheng, and M. Lai. 2006.zh_TW
dc.relation.reference (參考文獻) Assessment of intellectual capital management inzh_TW
dc.relation.reference (參考文獻) Taiwanese IC design companies: Using DEA and thezh_TW
dc.relation.reference (參考文獻) Malmquist productivity index. R & D Management 36(5):zh_TW
dc.relation.reference (參考文獻) 531-545.zh_TW
dc.relation.reference (參考文獻) Yalama, A., and M. Coskun. 2007. Intellectual capitalzh_TW
dc.relation.reference (參考文獻) performance of quoted banks on the Istanbul stockzh_TW
dc.relation.reference (參考文獻) exchange market. Journal of Intellectual Capital 8(2):zh_TW
dc.relation.reference (參考文獻) 256-271.zh_TW