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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/111302
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/111302


    Title: 智慧資本與企業經營績效之實證研究─以我國手機及通信網路業為例
    The relevance of intellectual capital and performance: evidence from mobile and communications network industry
    Authors: 王奕惟
    Contributors: 郭弘卿
    王奕惟
    Keywords: 智慧資本
    企業經營績效
    手機及通信網路
    Date: 2017
    Issue Date: 2017-07-24 11:58:54 (UTC+8)
    Abstract: 隨著知識經濟時代的來臨,企業核心競爭力由過去以有形資產為導向,轉為以專利、品牌、設計、創意、研發等無形的資產為主,故企業的價值不再僅侷限在帳面資產所反映的價值,而是透過這些無形資產所累積的資本來提升企業價值,這些無形資產即為智慧資本,因此本研究除了探討智慧資本對企業經營效之影響外,接著進一步探討對企業經營績效無顯著影響的智慧資本類別,是否透過其他智慧資本之中介果,間接影響企業經營績效。

    本研究之樣本為我國實施IFRS後手機及網路通信業做為研究樣本,並將智慧資本分為人力資本、顧客資本、流程資本及創新資本四大類,探討各類智慧資本是否顯著影響企業經營績效。

    實證結果顯示,人力資本、顧客資本及創新資本對於企業經營績效有著顯著正相關,而流程資本對於企業經營績效之影響則不顯著,但是卻能透過人力資本、顧客資本及創新資本之完全、部分中介效果,來間接影響企業經營績效。
    Reference: (一) 中文文獻
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    黃劭彥、吳廣文、林琦珍與洪秋華,2008,智慧資本與輕資產之關連性,文大商管學報,13(2):25-46。
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    (二) 英文文獻
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    Description: 碩士
    國立政治大學
    會計學系
    104353038
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1043530381
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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