本研究探討智慧資本對財務績效的影響。隨著大陸知識經濟時代的到來，智慧資本的影響力遠超從前，相關利益方對其關注日益增強。學界認為，由企業持有或者部分持有的有價值的無形資源，且可為企業帶來競爭優勢或者增加企業財富與價值者，皆為智慧資本。參照前人研究成果，本研究將智慧資本分為人力資本、創新資本、流程資本和關係資本。又以大陸創業板上市企業做為研究對象，從國泰安數據庫及公開財報抓取數據，使用複迴歸方式進行實證分析。研究結果顯示：智慧資本對於企業績效存在正向影響，不同項目影響程度存在差異。未來企業需要加強自身智慧資本的建構和維護，以期提升自身財務績效。 / This study explore the effect of intellectual capital on the financial performance. With the coming era of knowledge economy, intellectual capital influence on the economy far more than in the past. Stakeholders growing attention to it. Scholars believe those valuable intangible resources holding by company or part holding by company, and can provide a competitive advantage or increase their wealth and value are all intellectual capital. Referring to previous research, this study divided intellectual capital into human capital, innovation capital, process capital and relational capital. In Chinext listed companies as the research object, get the data from the CSMAR databases and company's financial statements, using multiple regression to analysis. The empirical results show that intellectual capital does affect performance on the financial performance, and each intellectual capital element has different impact on corporate performance. In the future, Companies need to strengthen their intellectual capital construction and maintenance, in order to improve their financial performance.