本研究主要探討經濟部業界科專計畫執行成效議題，探討業界科專計畫之資源投 入，對廠商智慧資本累積的影響；並採用智慧資本的觀點探討智慧資本組成要素及其如 何影響創新績效；同時檢驗智慧資本是否於資源投入與創新績效間具中介效果。本文蒐 集參與經濟部業界科專計畫60家廠商之資料，運用階層迴歸分析法檢測研究假説。研 究結果發現：（1)資源投入會對智慧資本之人力資本及關係資本蓄積造成正向影響。（2)企 業所擁有之智慧資本：人力資本、結構資本、關係資本均會影響組織創新績效。（3)智慧 資本中之人力資本及關係資本於資源投入與創新績效間扮演中介變項之角色。

The purpose of this study is to evaluate the Innovation Performance of firms participating in the “ Industrial Technology Development Program”（ITDP) funded by Government. We examine the relationship between resource input and intellectual capital, and the mediator effect of intellectual capital on the relationship between resource input and innovation performance. Empirical data was collected from 60 firms. The results show l.Resource input positively impacts on human capital and relational capital of intellectual capital, 2. Intellectual capital also has significant positive influence on innovation performance, 3. Human capital and relational capital serves as mediators between resource input and innovation performance.