文化產業目前是城市或地方再發展的重要策略，台灣也以文化產業作為國家重點發展計畫。但由於文化產業在創意的本質下，發展更應緊密深植於城市學習、知識發展、智慧、和社會價值資產之上，才能真正藉由創新、藝術、和集體學習的過程提升競爭力。知識與創新確為文化產業競爭優勢的來源，而其資本內涵的界定和評量，成為討論文化產業發展競爭和機會的重要條件。本研究由創新和智識資本觀點，著手對文化產業無形智識資產進行了解。透過文化產業的特質與創新、知識的需求了解，建立文化產業智識資本評量的四大資本項目與評量體系，結果指出「員工創新資本」與「創新資本」應為文化產業發展首重項目。藉由臺北都會區的鶯歌陶瓷產業和音樂產業兩個個案，進行智識資本項目的評量分析，除說明評量體系的可操作性外，並找到文化產業智識資本主體特色，透過學習、與互動交流累積知識，分享與創新經營累積產業智識資本存量，是發展優勢持續要件；結果可作為文化產業永續經營管理的策略建議。

In decades, cultural industry plays a key role to promote local redevelopment. Taiwan also highlights the cultural creative industry as one of important policies to rise Taiwan’s advantages. However, a characteristic of intensive creation also let the cultural industry face risks of unstable market and consumer’s subjective favorites. The cultural industry should be, nodoubtly, embedded on a basis of learning, knowledge, intelligence, and social values to strength competition with innovations, arts, and a process of collective learning. Therefore, not only the knowledge and innovation are necessary achievements for incubating and promoting the cultural industry, but their capitals should also be evaluated to precisely diagnose issues and opportunities. Based on the perspectives of innovative capital and intellectual capital, this study tries to explore the context of such knowledge assets and discuss how they can strengthen stocks of innovative intellectual capital of the cultural industry for their development. By comparing two cases, Yingo’s ceramics industry and Taipei’s music industry, innovative capitals of staff and company should be the first key for developing the cultural industry. It not only can indicate the operability of the intellectual capital for the cultural industry, it also points out that the capital will be embedded and accumulated by ways of learning, intensive interaction, and knowledge and management ideas sharing in promoting the cultural industry. The findings can be proposed as strategies for sustainable development of the cultural industry.