隨著高科技及服務產業的蓬勃發展，無形資產及知識創造的價値將是決 勝的關鍵，許多學者將企業所擁有的無形資產及知識創造的機制統稱爲智慧資 本(Intellectual Capital)，包括企業人力資源、品牌、創新計劃、客戶關係等， 因此企業對於智慧資本不僅有深入瞭解的必要，更需要進一步掌握智慧資本， 才能在新時代中掌握致勝的先機。 本硏究先就智慧資本之文獻與各種衡量模式進行歸納，依企業智慧資本 之內涵區分爲顧客資本(Customer capital)、人力資本(Human capital)、創新 資本(Innovation capital)及流程資本(Process capital)等四項構面，發展38項 企業智慧資本衡量指標，接著針對國內資訊硬體產業進行個案硏究，並根據廠 商訪談結果進行衡量模式之修正，建立資訊硬體產業之智慧資本衡量架構，掌 握我國資訊硬體產業智慧資本之現況，以提供業界進行知識管理與發展智慧資 本管理之參考。

The value of the intangible assets and knowledge creation become the key success factors while the high technology and service industries booming in the new age. Many scholars call the intangible assets and the mechanism of knowledge creating about company “Intellectual Capital”. It includes human resource, brands, innovation programs, and customer relationship. It is not only important to discover the contents of intellectual capital, but has to manage the intellectual capital for the corporation competitive advantage. By literature review, the study divides the intellectual capital into customer capital, human capital, innovation capital and process capital. It also develops 38 indicators for business intellectual capital assessment. The study refines and constructs the intellectual capital assessment model by case studies in Taiwan information industry. The research results show the current situation about intellectual capital of the cases and will be provide a reference for further research.