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研究生: 林燦螢
Stanley Tsan-Ying Lin
論文名稱: 智慧資本發展模式之研究
The Study of Intellectual Capital Development Model
指導教授: 田振榮
Tien, Chen-Jung
施純協
Shi, Chun-Xie
學位類別: 博士
Doctor
系所名稱: 工業教育學系
Department of Industrial Education
論文出版年: 2001
畢業學年度: 89
語文別: 中文
論文頁數: 230
中文關鍵詞: 智慧資本智慧資本指標一般系統理論易經再使用物件
英文關鍵詞: Intellectual Capital, Intellectual Capital Indicators, General Systems Theory, I-Ching, Reuse, Object
論文種類: 學術論文
相關次數: 點閱:276下載:10
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  • 「智慧資本」是最近幾年在世界各地被談論的主題,國外的論著已如過江之鯽。但在台灣,似乎尚在起步階段。本研究歷經循環探討各專家學者之智慧資本發展方式及概念、方法論、系統理論、一般系統理論、易經邏輯思維及遞回互涉循環等之相關文獻。進而經由透視與啟發,萃取出「再使用」之智慧資本發展概念,演化出「再使用智慧資本發展概念模型」、「再使用物件加值、性質及範疇組合初階檢驗立體圖」及從「後天八卦詮釋智慧資本之形成演繹出時空場別卦之應用思維」,提供案例組織試作的指引。
    從個案組織之試行中,本研究發現:
    一、 「再使用」確可作為建立「智慧資本發展」之普遍性概念。
    二、 「有機性」與「無機性」為智慧資本發展之最佳構面分類。
    三、 物件「再使用」之性質、加值及範疇組合立體模型可作為組織的「智慧資本發展」之初階檢驗。
    四、 本研究建構之智慧資本發展模式具操作之實用性。
    五、 易經的後天八卦可以詮釋「智慧資本」之形成歷程;智慧資本發展模式的各操作元素間之互涉,可用時空場六十四別卦之邏輯框架作為應用思維的參考。
    六、 「成員的動機」仍然是「智慧資本發展」的重要影響因子。
    探索智慧資本的發展模式,仍得輔以基礎概念、相關構面,檢驗模型及應用思維等項目,智慧資本發展模式方具完整性與操作之實用性。

    “Intellectual Capital” was a popular issue and discussed at everywhere of the world nowadays. There are many discourses published from abroad, but it’s just on the beginning at Taiwan. During literature review, the means and conception of intellectual capital development (ICD), including methodology, system theory, general system theory, the thinking logic of I-Ching(The Book of Changes) and recursive feedback, were studied. Picking up the conception of “Reuse” for the ICD by perspective and heuristic ways was accomplished as well as developing the reuse ICD concept model, cubic diagram of primary measurement for value-added, character, and scope of reuse. Defining the ICD with I-Ching Ho-Tien-Ba-Guah and applying the thinking ways with Time-Space-Bie-Guah. Resulted in implementing into pilot run of the cases.
    Based on the pilot run of the cases, the findings were listed as the following:
    1. “Reuse” can be a general concept of ICD set-up for the organization.
    2. “Organic” and “inorganic” were the best category of dimension of ICD
    3. Cubic diagram of reuse organized by value-added character and scope was suitable tool for ICD primary measurement.
    4. ICD model set up in this study was operational and practical.
    5. The process of growth in Intellectual Capital can be defined by Ho-Tien-Ba-Guah. The interacting of the elements of ICD can be guided by Time-Space-Bie-Guah.
    6. Intention of members for an organization is the most influential factor among the ICD.
    It must be provided the basic concept, dimension, measurement model and applying thinking for exploring the ICD. Then, the ICD will be a entirely operational and practical model.

    謝 誌…………………………………………………………………………I 中文摘要…………………………………………………………...…....……II 英文摘要………………………………………………………………..……III 總目錄…………………………………………………………..…………….V 圖目錄………………………………………………………………...……...XI 表目錄……………………………………………………………...………XIV 第一章 緒 論………………………………….…………….………..….…1 第一節 研究緣起與動機………………….………………………….…1 壹、 緣起………………………………….…………….…...….……1 貳、 動機…………………………………….……………….………3 第二節 研究目的………………………………………….……….……5 第三節 研究架構、方法與步驟……………………………….……….5 壹、 研究架構………………………………….......…...........………7 貳、 研究方法…………………………………...…………....……...8 參、 研究步驟…………………………………………....…...…….11 第四節 研究範圍與限制………………………….……..…………….13 壹、 研究對象範圍……………………………….…...……………13 貳、 研究限制…………………………………….…...……………13 第五節 名詞釋義……………………………………….…..……….…15 壹、 智慧資本………………………..………….……...…………..15 貳、 智慧資本指標…………………………...……….………....…16 參、 一般系統理論……………………………….….………......…16 肆、 易 經………………………………………….………..….…..16 伍、 再使用(Reuse)…………….........…………………...................17 陸、 物件(Objects)……………….……………...………….………17 第二章 智慧資本指標文獻之探討…………………………………..….…18 第一節 智慧資本的發展過程……………………...………....……….19 壹、 智慧資本的意義內涵……………………………….…..…….19. 貳、 智慧資本觀念的發展過程…………………………….….…..20 參、 智慧資本的派別……………………………………….…...…22 第二節 Edvinsson的企業領航智慧資本……………………..…...….24 壹、 Edvinsson發展的智慧資本…………………..………...….…24. 貳、 Edvinsson發展的智慧資本解析…………………..…...…….28 第三節 Saint-Onge加拿大帝國銀行智慧資本模型………………….30 壹、 Saint-Onge發展的智慧資本…………….…………………....30 貳、 Saint-Onge發展的智慧資本解析………….……………...….33 第四節 Sullivan智慧資本管理模型…..……………………………....35 壹、 Sullivan發展的智慧資本……………..…………...………….35 貳、 Sullivan發展的智慧資本解析…..…………………...…...…..39 第五節 Sveiby之無形資產監測…….………………….………...……40 壹、 Sveiby發展的智慧資本…………….…………….…...…...….40 貳、 Sveiby發展的智慧資本解析……….……………….……...…42 第六節 Brooking的智慧資本模型…………………………..….…….44 壹、 Brooking發展的智慧資本………………………...……….…44 貳、 Brooking發展的智慧資本解析……………………...….……46 第七節 Kaplan & Norton的平衡記分卡…………………….....….….48 壹、 Kaplan & Norton發展的平衡計分卡…………..……….........48 貳、 Kaplan & Norton發展的平衡計分卡解析……..……….....…50 第八節 紺野登知識資產經營………………………………………....52 壹、 紺野登發展的知識資產經營………………………...…….…52 貳、 紺野登發展的知識資產經營解析…………………...…….…56 第九節 其他各家之看法……………………………………...……….57 壹、 其他各專家之看法………………………………………...….57 第十節 智慧資本發展綜論…………………………………...….……60 壹、 各專家學者發展之智慧資本比較分析…………………...….60 貳、 智慧資本構面的分類……………………………….……...…62 參、 發展智慧資本的方式……………………………….……...…64 第三章 智慧資本形成之基本概念與構面內涵…………………………....66 第一節 智慧資本發展與衡量的困境………………………………….67 壹、 智慧資本發展之背景文脈………………..…………..…..…...67 貳、 智慧資本衡量的困境………….………..…..…………..……..68 第二節 智慧資本發展的概念觀…………………………….…….…...71 壹、 概念的意義………………………………………...…….…….71 貳、 概念的作用---內涵與外延……...………………………….….72 參、 智慧資本發展的概念觀……………….…..……………….….74 第三節 智慧資本發展的方法綜論…………………...………….….....76 壹、 概念與方法間的轉化…………………….…………………...76 貳、 方法的本質要素……………………………………...….….…77 參、 方法論的層次類型……………………………..……….……77 肆、 系統概念……………………………...……………….…….…80 伍、 符號思維模型……………………………...………….…….…81 陸、 系統的遞回互涉效應……………………………...….…….…85 第四節 透視與啟發………………………………….……..….……….87 壹、 透視智慧資本發展的方法論…………………..……...…..…..87 貳、 啟發智慧資本概念…………………………..…...……...…….89 參、 整合的智慧資本發展概念---再使用..……………...…......…..92 第五節 智慧資本的構面內涵………………………….………………95 壹、 智慧資本的有機構面……………………..……….…..…..…..95 貳、 智慧資本的無機構面………….………..…..…………..…….96 參、 整的智慧資本內涵……………………………………………97 第四章 智慧資本之發展模式與應用思維…....………………….……...…99 第一節 再使用智慧資本概念的運用…………..…………...…………99 壹、 物件化再使用…………………………………….…………..100 貳、 問題解決導向的再使用智慧資本…………..…….………....102 參、 增值導向的再使用智慧資本….....……………….………….102 肆、 再使用的方向………………..………...………….………….104 第二節 再使用智慧資本的方法、機制與步驟…………….………..106 壹、 物件化再使用方法……………………………….…………..106 貳、 視覺化再使用工具……………………………………...……107 參、 系統化再使用機制……………………………….…………..110 肆、 再使用的程序步驟………………………………….………..112 第三節 再使用智慧資本檢驗………………………………………...115 壹、 再使用物件項目之選擇與考量……………….……………..115 貳、 再使用智慧資本的分類……………………………………...116 參、 再使用智慧資本初階檢驗圖…………………….…………..119 第四節 智慧資本發展模型初探……………………….…...………...120 壹、 智慧資本方法論的啟示…….………………….…………….120 貳、 建立智慧資本發展模型機制考量…………………………...121 參、 智慧資本發展模式芻型……………………………………...123 第五節 智慧資本發展模式之應用思維…………………...…….…...125 壹、 後天八卦詮釋智慧資本發展模式….……………….……….125. 貳、 智慧資本發展模型之應用思維…………………….….…….126 第五章 「再使用」智慧資本發展研究案例…………………….……….133 第一節 研究案例試作之考量………………………….……….…….133 壹、 試作標的組織之洽詢與選取……………………...….……..133 貳、 試作標的領域之選取……………………………….……….133 參、 進行方式………………………………..……………...…….134 第二節 智慧美電子公司智慧資本的發展…………………………..135 壹、 公司背景簡介…………………………………………..……136 貳、 智慧美電子公司智慧資本發展規劃與初階檢驗…...……...136 參、 智慧美電子公司智慧資本發展模式…...…………………...139 肆、 智慧美電子公司智慧資本應用思維…...…………………...145 伍、 智慧美電子公司智慧資本發展成果…...…………………...148 第三節 智慧良科技公司智慧資本的發展…………………………..150 壹、 公司背景介紹………………………………………………..150 貳、 智慧良科技公司智慧資本發展規劃與初階檢驗………… .150 參、 智慧良科技公司智慧資本發展模式………………………..154 肆、 智慧良科技公司智慧資本應用思維………………………..165 伍、 智慧良科技公司智慧資本發展成果………………………..167 第六章 研究結果之討論……………………………………………….....169 第一節 案例組織試作結果之討論……...……………………….…..169 壹、 智慧美電子公司……………………...………………….…..169 貳、 智慧良科技公司………………………………...……….…..173 參、 案例組織智慧資本發展之進度………………………….….177 第二節 重建智慧資本發展的意義……………………...……….…..178 壹、 智慧資本發展的基本概念...…………………………….…..178 貳、 智慧資本發展的構面內涵 ……….…………………….…..179 參、 智慧資本發展的檢驗………………...………………….…..179 肆、 智慧資本發展模式………………...…………………….…..181 伍、 智慧資本發展的應用思維………………… ……………..184 第三節 研究歷程的省思……………………………………...……..186 壹、 複雜體系中的簡單概念………………………………….…186 貳、 積木的強內聚與弱外緣……………………………..….…..187 參、 智慧資本的物件導向………………...………………...…...187 肆、 遞回再使用的智慧資本……………………………..….…..188 伍、 拿捏的哲學…………………………………………...……..190 第七章 結論與建議…………………………………………………….....191 第一節 結 論………………………………...……………………..191 壹、 智慧資本形成的基本概念...………………………………..191 貳、 智慧資本的構面內涵 ……….……………………………..192 參、 智慧資本初階檢驗………………...………………………..193 肆、 智慧資本發展模式………………...………………………..193 伍、 智慧資本應用思維………………………...………………..194 陸、 綜合結論…………………...………………………………..195 第二節 建 議………………………………………...……………..197 壹、 應用性的建議…………………………………...…………..197 貳、 對後續研究者的建議……………………………...………..199 參考文獻………………………………………………………...…....……201 附 錄 一...……………………………………………………...………….217 附 錄 二...……………………………………………………...………….221 附 錄 三...……………………………………………………...………….223 附 錄 四...……………………………………………………...………….224 附 錄 五...……………………………………………………...………….227 附 錄 六...……………………………………………………...………….228

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