本研究採用修正型德菲法研究方式，以財團法人工業技術研究院個案分析，及透過專家學者深度訪談及問卷調查結果，交叉驗證公設研究組織工研院，運用各類管理科學作為，企圖創造我國技術產業升級的價值優勢所在，同時在複雜的管理科學中，本研究更整理出一套系統，讓管理者優先找出組織的核心價值主軸，據此從價值導向的一連串的策略監控管理模式中，呈現所對應的組織智慧資本衡量指標所在。按此；運用系統化的內部組織結構重組，建構組織核心價值與相對應的智慧資本衡量指標，藉以監控管理模式，在組織中智慧資本相互作用下，讓組織的績效，得以透過價值提昇帶動突破的契機。本研究結果進一步在公務組織的行政績效考核政策上或可提供些許參考。 智慧資本分類上，主要區分為人力資本、結構資本及社會資本三種，而策略創新是為改造組織價值的動能所在；在本研究案工研院的組織特性使然，讓創新能量明顯帶動組織的價值並成為主軸，是以創新資本從結構資本中強勢獨立，相對的流程結構資本反成弱勢。另從本研究案建立的組織價值流量管控系統實證模型下，交差驗證深度訪談、問卷調查及個案分析的結果顯示：一、工研院的智慧資本透過長期形成價值優勢來展現，在組織特性運作下，知識技術的策略創新，帶動智慧資本衡量指標的價值強度走向。二、在系統運作路徑上，工研院首先掌握組織的核心價值主軸，透過價值鏈集中於計畫的達成，蘊涵豐盛的創新資本與人力資本，並建立良好的社會資本。三、工研院的各類管理科學，朝向計畫目標IP與產業效益的價值追求，並建立起一套內部智慧資本管控組織價值的運轉模式，其中存在著以創新帶動的動能含量。四、研究工研院建立起4大類共30組的智慧資本衡量指標，透過其各類管理科學運作模式下，篩選各衡量指標價值定義，可明確的帶動組織對產業的成效展現，若能應用來帶動策略創新的目標方向，應可營造更具體的技術產業價值。 知識是組織的核心本質，公務組織利用知識創新螺旋轉換模式，反饋遞迴來自各方的資訊，以營造更具社會價值成效的實績為目標，進行行政作業精簡革新，類此政策上的應用與創新，會是未來考核公務組織行政績效的最佳模式。 關鍵字：德菲法、智慧資本、衡量指標、價值流量管控系統、核心價值主軸 / This study uses the amendment-based Delphi method to approach to the Industrial Technology Research Institute (ITRI) case studies, and through depth interviews and survey results of experts and scholars, cross-validation of public research organization based the ITRI, the use of various types of management science as an attempt to create a the value of Taiwan's technology industries, the advantages of upgrading, while in the complex management science, the study also put together a system that allows managers to previously identify the organization's core values of the axis, whereby a series of value-oriented strategy for monitoring and management model, the present organization of the corresponding measure of intellectual capital is located. Here, using a systematic reorganization of the internal organizational structure, building the organization's core values and the corresponding measure of intellectual capital in order to monitor the management model of intellectual capital in the interaction of organization, so that the performance of the organization was able to drive the value enhancement breakthrough opportunities. The results of this study public policy of the organization's administrative performance appraisal can further provide a little information. Intellectual capital is divided into human capital, structural capital and social capital, while the strategy of innovation is the value of the kinetic energy for the transformation of the organization; in the case of this study, the institute's organizational characteristics dictates, so that creative energy is driving significant value to the organization and become spindle. Innovation capital is strong independent from the structural capital; however, the relative process structural capital becomes a weak process. Another case from this study to establish the organization of the value of an empirical model traffic management and control system, the cross validation-depth interviews, questionnaires and case analysis showed as followings: First, the institute's intellectual capital through the formation of the value of long-term advantage to present, in the operation of organizational characteristics under the strategy of knowledge and technology innovation, promote the value of intellectual capital measurement indicators into intensity. Second, the operation in the system path, the ITRI acquired the organization's core values of axis, through the value chain and the program to reach. A rich implication of innovation capital and human capital established a good social capital. Third, all kinds of management science of the ITRI toward the pursuit of value of IP and industrial benefits plans, and establish the operation mode of organizational values under internal intellectual capital controls, in which there is innovation-driven kinetic energy content. Fourth, to research ITRI setting up a total of 30 group of four broad categories of intellectual capital measurement indicators, through its mode of operation of various types of management science, the selection of indicators to measure the value of the various indicators, is clearly driven by the organization to show the effectiveness of the industries. If these indicators can be applied to boost the strategic direction of the objectives of innovation, the ITRI should be able to create a more specific technical industrial value. Knowledge is the organization's core essence of innovation. Public service organizations use the knowledge conversion spiral model of recursive feedback of information from all sides so as to create a more effective performance of the social value of the objective of streamlining administrative operations innovation, this kind of policy application and innovation and public service organizations, will be assessing the future performance of the best mode of administration. Keywords: Delphi method, intellectual capital, measurement indicators, the value of traffic management and control system, the core values of axis