隨著時代的演變，國內服務業人口比例不斷攀升，因此企業內無形的知識已逐漸取代土地、機器、設備等有形資產成為現代組織建立核心競爭力的重要元素。而隱藏在企業內無形的知識主要可分為人力、結構和社會三項資本，將這三種知識整合在一起就形成了所謂的智慧資本。 有鑑於組織型態的轉變，因此許多專家學者們皆致力於組織無形資本建構之研究，認為企業無形資本的建立最終會導致組織有形財務資產的成長，而檢視過去的文獻資料可以發現無形資產的建構研究主要鎖定一般企業，然而針對表演藝術組織，目前仍無任何以智慧資本的應用研究產生，因此本研究以智慧資本為架構，探討表演藝術團體如何在組織發展的歷程中建構自身之智慧資本，並進一步探討各智慧資本構面之間彼此的影響為何，以釐清智慧資本對於組織發展的重要性與關鍵性。 從個案的研究結果顯示，表演藝術組織無形智慧資本的建立確實對於組織發展有相當大助益，甚至能夠協助組織度過困境，同時也發現組織在創立初期主要以發展人力資本為主，而隨著時間經過組織規模開始成長之後，結構資本與社會資本的重要性逐漸上升，尤其是在結構資本方面，由於它主要代表的是組織架構與運作方式，因此當組織發展到中後期時，結構資本成為組織智慧資本成長的主要動力，透過結構資本自身的建立進而影響到人力與社會資本，而互動過程中也呈現正向的循環，使得組織智慧資本不斷累積與成長。 本研究藉由深入探討『屏風表演班』智慧資本的建構過程，進而提供其他表演藝術團體未來建構組織無形智慧資本之經營參考與方法。

近年來，國內有越來越多藝文活動、表演組織出現，參與人數也漸漸成長，藝文活動對於國民的重要性提升。然而在表演藝術市場中，表演藝術團體必須面對的除了國內外表演團體作品增加，市場競爭激烈之外，表演藝術觀眾的消費常會受到社會、經濟因素等影響，使表演藝術團體收入無法穩定成長。因此，培養表演藝術觀眾，並提升觀眾對於表演藝術團體的喜好與忠誠度，讓觀眾願意持續觀賞表演，進而成為表演藝術團體的擁護者，對於表演組織而言為一重要課題。 　　本研究旨在了解表演藝術組織的觀眾如何從非觀眾成為忠實觀眾的過程，並以成立時間長、累積觀眾數多且與觀眾有密切互動關係的「屏風表演班」做為研究個案，藉由深入訪談，以了解觀眾在成為忠實觀眾過程中的內外在影響因素、心理狀態與行為。 　　本研究發現，觀眾的初次觀賞理由主要是透過不同管道認識表演團體、對於表演團體產生興趣，再加上口碑宣傳，增加對於表演的信任，提升購票意願。初次觀賞時，如果能將表演與自身經驗連結，從中獲得共鳴與感動，會讓觀眾留下深刻的印象。此外，能夠加上愉快地整體觀賞體驗與表演團體主動提供下一次的節目資訊與優惠，會提升觀眾持續觀賞的意願。觀眾在受到表演藝術團體的獨特之處、表演內外與觀眾生活的連結，與好的服務品質所吸引，在累積多次滿意的觀賞經驗後，對於表演品質信賴，成為忠實觀眾；而觀眾加入表演團體的會員與志工後，對於團體會有更高的忠誠度。培養忠實觀眾不僅能維持既有觀眾，還能透過口碑吸引新的觀眾。本研究透過了解成為忠實觀眾的歷程，以提供表演藝術組織培養忠實觀眾做為參考。 / Recently, there are more and more performing activities and organizations, and there are also a growing number of people willing to participate in these activities. The importance of performance activities to people is increasing; however, in performing arts market, the organizations have to face not only the competitive market, but also the unstable income because performing arts consumption is frequently affected by social, economic or other determinants. Therefore, audience development, increasing preferences for performing arts and enhancing loyalty which makes audiences keep watching the performances have become crucial for performing arts organizations. The purpose of this research is to understand the process from non-audience to loyal performing arts organization audience. This research uses The Ping-Fong Acting Troupe as a case, which was founded in 1980s and had established close relationship with its audiences. Through in-depth interviews, this research examines the internal and external factors to become the loyal audiences. The research finds out that, the audiences notice the performing arts organization by different ways in the beginning. Next, they become interested and trust in the organization due to word of mouth. They decide to buy the performance tickets for the first try. During the performance, when they feel connected to the performance, they would be touched and impressed deeply. Furthermore, if the audience have nice overall watching experiences, and the organization offer the discount for the next show initiatively, the audience will be more likely to keep watching the performance played by the organization. In this stage, the audiences are attracted to the unique merits of the organization, the connection between the show and their experience, and high service quality. After they have several satisfying watching experiences, they become having confidence in the performance quality, and become loyal audiences. After the audience join the membership system and become the volunteer of the organization, they will be more loyal to the organization. Developing loyal audience not only maintain the audience, but also appeal to new audiences by word of mouth. To sum up, the research focus on realizing the process of becoming the loyal audience and it is expected to contribute to both practice and theory in arts management.