二十一世紀組織的新價值觀，係以「無形資產」（intangible assets）為評估組織競爭力的權威指標，隨之；「知識經濟」（Knowledge-Based Economy、簡稱KBE）時代的來臨，以知識為基礎的經濟，著重知識的取得、創造、流通及擴散，與以往農業經濟、工業經濟時代有明顯差異，未來組織創造財富及掌握競爭優勢的關鍵即在於誰能掌握知識的利基。在知識經濟時代中的政府人力資源部門，對於公務人員的投資須從傳統「人力隨之事觀點轉移至「人力資本」（human capital），並以訓練、教育和學習三面向作為公務人力資源發展的價心理念。復鑒於1994年起，法國、瑞典、丹麥、荷蘭、加拿大等國陸續發表有關組織新資產一智慧資本（Intellectual Capital）的實驗性報告，本文期望能藉由分析知識經濟、人力資源發展及智慧資本的意涵，並論述智慧資本在政府部門的應用情形，以提供未來我國行政機關及領導者在公務人力資源發展層面著重管理智慧資本之實務建議。

　　The new value judgment in twenty-one century is based on intangible assets indicator to evaluate organizational competition. Accompanied with the Knowledge-Based Economy era’s coming, the economy based on knowledge, focuses on knowledge acquisition、creation、distribution and diffusion, different apparently from the Farming-Based Economy and the Industry-Based Economy. The key point of the future organization, which can create wealth and seize competition advantage, is the one that can utilize the knowledge niche.　　In the Knowledge-Based Economy, human resource management division in the public sector must invest public servants transferring from traditional human cost to human capital, through three dimensions: training、education、 learning to be the core idea of public human resource management. Since 1994, France、 Sweden、 Denmark、Netherlands and Canada issue the experimental report of new assets of organization -intellectual capital. The objective of this paper is to analysis the meaning of the Knowledge-Based Economy ,human resource management and intellectual capital; it also argue the utilization of intellectual capital in the public sector. In public human resource management phase, for the sake of managing future intellectual capital, our practical suggestion is helpful to administrative agencies and leaders.