近年來，隨著資訊與科技的發展，戰爭型態已由傳統方式轉變為高科技的戰
爭，為因應現代化戰爭型態與目前作戰需求，國軍人力素質的建構與提昇刻不容
緩，因此如何健全整體軍事教育之發展，成為軍事人才搖籃與國防智庫，實為當
前重要課題。本研究係針對國防大學智慧資本內涵作一深入探討，經參考相關教
育績效評估、智慧資本文獻與專家學者訪談後，發展45個問項，分屬「人力資本」、
「結構資本」與「關係資本」三大構面，經主成分分析，人力資本萃取出「人才
培育」、「工作效能」與「專業學識能力」三個因素；結構資本萃取出「創新及持
續改善文化」、「知識分享與績效管理」與「資訊化環境」兩因素；關係資本萃取
出「外部認同與評價」、與「內部服務品質」兩個因素。在醫學院中，最高前二項
因素分別為「知識分享與績效管理」與「外部認同與評價」；在理工學院中，「工
作效能」與「人才培育」兩因素最受重視；在管理學院中，最高前二項因素為「人
才培育」與「知識分享與績效管理」。各學院對於「專業學識能力」普遍不重視，
則須予以關注。

In recent year, with the development of the information and technology. New war style has changed to high-tech. In order to meet the new combat demand. To construct and promote the human resource is necessary. So, how to develop a sound military education becoming the most important subject. The research explores the contents of intellectual capital for National Defense University. By literature review and interview with experts in National Defense University, developed forty-six indicators classificated
into three perspectives. By principal component analysis, we extract eight factors.
Human capital extracts three factors, which are「human resource raising」、「efficacy to the work」and「professionalism」. Structure capital extracts three factors, which are 「innovation and improvement culture」、「knowledge sharing and result management」and「information environment」. Relational capital extracts two factor, which are 「external consent and evaluation」 and 「internal quality to service」. In National Defense Medical College,「knowledge sharing and result management」and 「external
consent and evaluation」are the most important factors. In Chung Cheng Institute of Technology,「efficacy to the work」and「human resource raising」are the most important factors. In National Defense Management College,「human resource raising」and 「knowledge sharing and result management」are the most important factors. The 「Professionalism」isn’t taken more seriously between the three colleges. That is what we should notice.