經濟體系由過去以產品為導向、有形資產為主的經濟體系轉向為以知識、服務與無形資產為主的知識型經濟時，產業核心競爭力已逐漸改變，財務性及非財務性的智慧資本成為企業取得核心競爭力與確保未來獲利能力之驅動力量。因此本研究將智慧資本與企業經營績效之關係性研究，試著根據「平衡計分卡」以非財務性領先指標連結最終財務績效表現之觀點與「智慧資本」的觀念架構，以瞭解影響企業經營績效之核心智慧資本項目與衡量指標，並提出具體建議，期使企業內部經理人與外部投資人能獲得足夠且攸關的財務與非財務資訊，俾以做出正確的決策。 本研究乃針對我國上市(櫃)製造業為研究對象，包含資訊電子業、化學業、水泥、生物科技、玻璃陶瓷、食品、紡織、造紙、塑膠、運輸工具、電線電纜、橡膠輪胎、機電、鋼鐵金屬等產業，並將智慧資本分為人力資本、創新資本、流程資本以及顧客資本四大構面因素，探討智慧資本與經營績效之關係性，從企業內部管理者的觀點，以企業之經營績效作為衡量智慧資本所產生實質效益之衡量指標，並發展以下問題： 【問題一】人力資本對企業經營績效之影響為何？是否具有遞延效益？ 【問題二】創新資本對企業經營績效之影響為何？是否具有遞延效益？ 【問題三】流程資本對企業經營績效之影響為何？是否具有遞延效益？ 【問題四】顧客資本對企業經營績效之影響為何？是否具有遞延效益？ 研究結果顯示，整體而言，儘管並非所有自變數之反應皆如預期，智慧資本對企業之經營績效仍然具有正向之影響。就個別項目而言，代表人力資本衡量指標之「員工附加價值」與「員工變動率」，代表創新資本衡量指標之「研發投入密集度」，以及代表顧客資本之「廣告投入密集度」均對於當期經營績效具有正向之影響。而人力資本、創新資本以及流程資本對於經營績效則具有遞延一期以上之影響。 / This study is based on the viewpoint of ” the balanced scorecard”－linking non-financial, leading performance measures to ultimate financial performance measures, and the framework of “intellectual capital” to analyize the relationship between intellectual capital and business performances, catch on which categories and measures of intellectual capital can be concerned with business performances, and set forth concrete suggestions. It’s anticipated that the management and investors would obtain enough and relevant information to make accurate decisions. This study primarily focuses on the enterprises of manufacturing industry trading in Taiwan Stock Exchange Corporation, classifies intellectual capital into four categories: human capital, innovation capital, process capital and customer capital, and then analyzes the relationship between intellectual capital and business performances from the management’s viewpoint through using business performance as measures of benefit from intellectual capital. Four issues are as follows: （1） Is human capital concerned with business performances? Are there any legged effects? （2） Is innovation capital concerned with business performances? Are there any legged effects? （3） Is process capital concerned with business performances? Are there any legged effects? （4） Is customer capital concerned with business performances? Are there any legged effects? The results show that intellectual capital as a whole has positive effects on business performances. Specificly, both “value-added by personnel” and “rate of personnel change” of human capital measures, “R&D intensity” of innovation capital measures, and “advertisement intensity” of customer capital measures are positively concerned with business performances. In addition, human capital, innovation capital, and process capital do have lagged effects on business performances.

隨著知識經濟時代的來臨，現代企業價值創造的主角，由過去的有形資產轉變為無形資產，為能掌握企業創造價值之過程及成效的情形下，平衡計分卡與智慧資本報導此二管理工具因應而生。 平衡計分卡清楚表達企業願景與策略，並將策略轉化為策略性議題、策略性目標、衡量指標及行動方案，成為使短期活動與策略結合一致的策略管理工具；而智慧資本報導則能幫助企業瞭解知識如何創造、累積、共享及整合運用之過程，以進行有效之知識管理。 其中智慧資本大致可分為四大類：人力資本、創新資本、流程資本與關係資本，分別與平衡計分卡中之學習與成長、內部流程與顧客三大構面概念上有相似之處，且兩管理制度之發展皆與策略有緊密的關聯性，故本研究以國內一生技製藥公司為研究對象，以平衡計分卡之觀念架構發展智慧資本內部報導。 本研究採個案研究法並輔以問卷調查，藉以瞭解對於策略之達成，智慧資本內部報導所應包含之內容為何。研究結果如下： 一、可藉由設計平衡計分卡之觀念架構與精神，以具體發展智慧資本內部報導。 二、智慧資本內部報導所包含之智慧資本項目，應與策略有密切關聯，以藉由對這些項目之管理，以進而促進公司策略目標之達成。 / With the coming of knowledge economy, the factors of value creating had been shifting from physical assets to intangible assets. In order to capturing the processes and effects of value creation, two kinds of management tools - BSC and intellectual capital report were advocated. BSC expresses the vision and strategy by converting to strategic themes, strategic objectives, strategic measures, and action plans. Intellectual capital report helps organizations to deal with knowledge management via disclosing the processes of knowledge creation, capture, organization, and transmission The components of intellectual capital (human, innovation, process, and relationship capital) are similar to learning and growth, internal process, and customer perspective of BSC. Furthermore, these two management tools are both linked to strategy. This research adopted case study with questionnaire to develop a biopharmaceutical company’s internal intellectual capital report based on the concept of developing BSC. The conclusion of this research: 1.It’s practicable to use the concept of developing BSC to form internal intellectual capital report. 2.The items of internal intellectual capital report should be related to business strategy. It’s helpful to reach the strategy through managing the intellectual capital items.

本研究之目的主要在探討公共關係效果，建立公共關係效果類目，以確定公共關係在組織間的角色與功能。同時，在研究對象部分亦不同於以往公共關係研究。相較於過去，公共關係研究多以消費性產業為研究對象，本研究則關注製造業之公共關係運作，希望能透過此初探型研究，瞭解製造業公共關係現況。 公共關係效果經常被簡化為媒體效果，在此觀點之下，若媒體曝光量低，公關往往便被視為未發揮其應有之功能。但就基本定義來看，公共關係主管組織與各利益關係人之間的關係管理與溝通，因此若僅以媒體效果作為公共關係效果的評估標準，似乎並不恰當。因此本研究試圖由其他層次，對公共關係效果進行探討，除依循過去媒體效果之相關研究外，本研究尚加入「關係」之角度，探討公共關係的關係管理效果，並援引管理學領域中，組織績效評估理論：「平衡計分卡」，作為公關組織績效之研究基礎架構，透過不同的角度，希望建立完整的公共關係效果類目。研究結果發現，公共關係不僅於媒體效果上具有顯著功能，在關係效果及組織績效方面亦有其特殊貢獻。 本研究共採用兩種研究方法：深度訪談及問卷調查。在深度訪談部分，透過企業公關人員及科技線記者兩種不同的角度，驗證雙方的說法，以更瞭解雙方平日的互動情形；問卷調查的對象，則針對企業公關人員，以瞭解公共關係的組織績效。並藉由整合兩種不同來源之資料，針對研究問題做出適當之推論與結論。 由於本研究屬於初探型、描述性研究，因此在最後亦提出許多相關建議及研究方向以供未來研究參考。

目前平衡計分卡為哈佛商業評論前五百大企業所公認最具效力之管理工具，美國『Fortune』雜誌一千大企業中已有過半數的企業導入平衡計分卡，近年來在國內亦開始受到企業界相當程度之注意。然細究國內實務界之推行個案可以發現，多數企業所推行之「平衡計分卡」，僅著重於設計四構面之關鍵績效指標，實為傳統績效管理之延伸範疇，能夠真正融會貫通其精髓概念、透過平衡計分卡制度充分發揮其策略發展與管控執行之能力者，仍屬有限；回顧國內相關論文，亦多以設計及規劃個案公司之平衡計分卡為主題，且偏重於衡量指標之設計與選擇，對於平衡計分卡整合企業資源以執行策略之特質及企業實際導入之過程較少著墨；故本研究以國內一採用平衡計分卡整合其策略管理及績效評估系統之特用化學公司為研究對象，自總公司、策略事業單位及共用服務單位三大層級，介紹個案公司在平衡計分卡導入初期之詳細內容與步驟，以及導入時所遇到之問題，並提出相關建議，俾作為個案公司及後續企業採用平衡計分卡時之參考。 / In recent years, academic scholars and business world managers have both given increasing attention to the importance of strategic measurement systems. One of the approaches adopted is that of the Balanced Scorecard (BSC). This thesis conducts a case study under a domestic chemical company implementing balanced scorecard, and demonstrates how an organization can use balanced scorecard to integrate its strategy management and performance measurement system. The study illustrates the whole designing and implementing process in detail from the three different perspectives of the company, including headquarters, strategy business units (SBU), and shared service units (SSU). Furthermore, the problems and difficulties encountered and related suggestions are proposed in this thesis as well. These case study results and findings may be generalizable to other companies adopting or considering adopting the Balanced Scorecard as a strategic and management control device.

與過去的企業相比，「人」這項因素在現在的企業更加被重視，為影響組織績效之不容忽視的要素，人力資源管理亦為重要性與日俱增之學科。而在組織中，最重要的人即為領導者，領導者表現的行為、領導型態，被認為與組織表現是否優異有絕對的相關性。除了領導型態之外，亦有學者認為組織文化為影響組織績效之重要因素。 以往文獻大多為探討領導型態、組織文化、組織績效三者中兩兩之間之關係，將三者綜合進行探討之文獻較少。因此，本研究之研究目的，即為將組織文化視為中介變數，探討領導型態是否透過組織文化，而影響組織績效。此外，本研究嘗試將組織績效以平衡計分卡四構面之概念衡量，期能使此方面之相關內容更加充實。 本研究係以我國上市櫃公司為研究對象，並採取問卷調查與統計分析法來探討三者之間的關係，發現之結果如下： 一、領導型態對組織績效之影響，是透過組織文化中介之結果。 二、若領導者之領導型態偏向交易型，透過建立支持型組織文化，可提升學習與成長構面組織績效；透過建立創新型組織文化，可提升財務構面、顧客構面及內部程序構面組織績效。 三、若領導者之領導型態偏向轉換型，透過建立創新型組織文化，可提升財務構面及顧客構面組織績效；透過建立支持型組織文化，可提升學習與成長構面組織；透過建立階層型、支持型或創新型組織文化，可提升內部程序構面組織績效。 / Compared with the enterprises before, the factor “human” has been more important to the enterprises nowadays, and it is an essential which can not to be ignored. Human resource management is also a subject which is considered more and more important. In an organization, the most important human is the leader. The behavior and leadership that showed by the leader are thought to have absolute relationship with the organizational performance. In addition to leadership, some scholars also think that organizational culture is an important factor to have an effect on organizational performance. Most of the studies before talked about the relations between leadership and organizational culture, leadership and organizational performance, organizational culture and organizational performance. The studies that talked about the relationship between those of three are less. So, the objectives of this study are taking organizational culture as a mediator, and finding out that whether leadership pass through organizational culture to have an effect on organizational performance. Besides, this study tried to measure organizational performance with four sets of Balanced scorecard, and hoped that this study can make the contents of this aspect become more abundant. The public firms are the research objects of this study, and both questionnaire survey and statistics analysis are used. We found that: 1. Leadership pass through organizational culture to have an effect on organizational performance. 2. If the leadership is transactional, the organization can improve their leaning and development performance by setting up supportive cultures. The organization can improve their financial, customer and internal process performance by setting up innovative cultures. 3. If the leadership is transformational, the organization can improve their financial and customer performance by setting up innovative cultures. The organization can improve their leaning and development performance by setting up supportive cultures. The organization can improve their internal process performance by setting up bureaucratic, supportive or innovative cultures.

平衡計分卡目前已成功的推行於各類型的組織中，且亦有越來越多組織透過將平衡計分卡進一步推展至共用服務單位的方式，讓總公司、各策略性事業單位及共用服務單位能有效的加以整合，進而將全組織的資源聚焦於策略執行上。 本研究之主要目的是希望探討當組織服務部門於推行平衡計分卡後，對其員工的認知與行為可能產生影響，並基於個案公司兩種不同類型的服務部門特色，希望進一步探討不同類型（即有無產生外部收入）之服務部門，在推行平衡計分卡後，對其員工認知與行為的影響是否會產生差異。 本研究實證結果發現：個案公司的服務部門員工普遍皆能認知到平衡計分卡對其自身所帶來的影響與改變，但目前仍尚未將其對平衡計分卡的認知轉化為具體的行動。此外，本研究亦發現有產生外部收入之服務部門，在推行平衡計分卡後，對其員工的認知與行為的影響程度會較未產生外部收入的服務部門更深。 / The balanced scorecard has been implemented successfully in all types of organizations. In order to integrate the corporate headquarters, strategic business units (SBUs) and shared service units (SSUs) effectively and therefore focus all resources on implementing companies’strategies, more and more organizations apply balanced scorecard to their shared service units. The main purpose of this study is to discuss the possible effects on employees’cognition and behavior after organizations’service departments put balanced scorecard into practice. Furthermore, based on the case company which have applied balanced scorecard to their two different featured service apartments, further study will discuss whether there are differences on employees’ cognition and behavior between departments with/without external revenues. The study shows that most employees in the case company’s service departments can sense the influences and changes toward themselves after the departments applying balanced scorecard, yet they still have not transferred cognition into concrete behavior. In addition, the study also finds out the employees of the service department with external revenues have deeper influences on their cognition and behavior than those in the non-external revenue service departments.

隨著知識經濟時代的興起，企業價值來源已由實質的土地、資金、原料等有形資產，轉變為以智慧資本為主體的無形資產。然而，許多企業的無形資產如員工能力、知識、經驗與技術等，並未能適切表達於傳統財務報表。傳統財務報導的模式並無法充分表達智慧資本的價值與其對企業的影響，導致外部投資人或債權人等利害關係人無法依據現有財務報導，合理預測企業的未來成長潛力或評估其真實價值。 　　平衡計分卡已成為當前企業最樂意採行的策略執行工具之一。平衡計分卡將組織的使命、願景及策略化為一套全方位的績效度量，做為策略衡量與管理體系的架構；平衡計分卡能夠澄清策略、凝聚共識，並達成策略目標；平衡計分卡亦有助於衡量企業內部的無形資產。若能將智慧資本衡量指標與平衡計分卡之策略目標相互結合，並與策略做因果關係之聯結，據以執行管理智慧資本，則更能有助於達成企業願景，並使企業價值極大化。 　　對於個別企業如何因應產業發展趨勢、經營策略及關鍵成功因素，發展出獨有的智慧資本管理模式，產生智慧資本報告，國內相關文獻較少探討。因此，本研究採探索性個案研究法，以我國某家智慧型手持設備產業廠商進行分析，嘗試藉由平衡計分卡之策略管理系統，彙整個案公司之策略，並分析其因果關係之連結，繪製個案公司策略地圖。其次，本研究萃取出平衡計分卡之策略目標，透過策略目標發展其關鍵成功因素，並以此連結可衡量之智慧資本衡量指標，發展出個案公司之智慧資本管理程序模式。最後則建構智慧資本報告，形成個案公司智慧資本管理體系。外部使用者經由檢視個案公司之智慧資本報告，將更能瞭解該公司價值之創造過程。

隨著知識經濟時代來臨，企業的價值創造已從有形資產轉變為無形資產，在此時空背景下，智慧資本逐漸備受各界重視，故現今企業為保持競爭優勢，勢必得妥善管理智慧資本，正逢產業轉型十字路口上的台灣也無法置身事外，因此正積極發展以知識為基礎的高附加價值知識型服務業來取代現有的製造業，醞釀下一波經濟成長動能。回顧過去國內文獻，鮮少有一套完整性架構能夠協助企業將智慧資本發展與組織策略緊密結合以及協助後續之管理改善，而且以服務業作為研究對象更為罕見，故本研究試圖以知識型服務產業代表之一-醫療機構為例，思考如何利用整合性策略管理工具-平衡計分卡來協助個案醫院發展策略性智慧資本？，並針對策略性智慧資本缺口部分給予適當建議，以期能作為後續各界運用此模式參考之依據。 / With the coming of knowledge economy era, the value of enterprise transforms from tangible assets to intangible assets. In this background, intellectual capital has been gradually valued. Therefore, if enterprises want to maintain a competitive advantage, they have to manage the intellectual capital. The enterprises in Taiwan have come to a turning point, in which they can’t ignore the importance of intellectual capital. The knowledge-based service industries are actively developing to replace the existing manufacturing industries, bringing the next wave of economic growth. By reviewing the domestic literature, there is rarely an integral framework which can help companies combine intellectual capital development with organizational strategy and improve their management. In addition, using service industry as study subject is even rarer. Hence, the representative of knowledge-based services industry, medical institution, is taken as an example in this study, to consider how to make use of the tool of integrated strategy management, the Balanced Scorecard, to assist the hospital to develop the Strategic Intellectual Capital. Some suggestions are given in this paper for the gap of Strategic Intellectual Capital and this model may be used as a reference study.

目前平衡計分卡為公認最具效力之管理工具，近年來在國內亦開始受到企業界之注意。本研究以國內一被動元件製造商做為研究對象，利用個案研究之方式，探討平衡計分卡制度導入初期之過程。 本研究將導入過程分為「導入前評估」、「實施計畫及進度規劃」、「策略形成」、「策略圖架構」、「衡量指標設計」、「行動方案規劃」等六大部分，再加上「推行過程所面臨之問題及解決之道」。簡而言之，本研究顯示企業如何利用平衡計分卡，有效整合其策略管理及績效評估系統，此研究結果俾作為個案公司及後續企業採用平衡計分卡時之參考。 / In recent years, balanced scorecard has become the most powerful management system. This thesis conducts a case study of an EMI components designer and manufacturer implementing the balanced scorecard. The steps of implementing the balanced scorecard include analyzing demand, planning project, forming strategy, instituting strategy map, designing KPI, and scheduling actions. Furthermore, the problems and difficulties encountered and suggestions related are proposed in this thesis as well. Shortly, it demonstrates how an organization can use balanced scorecard to integrate its strategic management and performance measurement system efficiently. The results and findings of this case study may be as the references to other companies for adopting the balanced scorecard.

台灣電力公司為國內唯一綜合電業公司，為經濟部所屬國營事業，從光復初期篳路藍縷，以至配合政府經建計畫擴充建設，及自八十年代起自由競爭時期，在台灣地區經濟發展過程中扮演極為重要角色。尤其面臨電業自由化與台電民營化的風潮下，經營績效管理的課題一直是政府、社會大眾與員工所關心的。 為強化目標體系並深化經營理念，台電公司於民國93年導入平衡計分卡精神，透過「提高財務績效」、「提高顧客滿意度」、「落實社會關懷與安全管理」並於95年11月將前述四個構面分別調整為「財務」、「顧客」、「內部流程」及「學習與成長」，以重新建構該公司目標體系。台電公司將目標體系區分為：公司總目標、系統目標、單位目標。鑑於該公司組織龐大，各單位性質與業務差異性極高，故目標體系以系統別為區分原則。本論文以「綜合企劃系統」所屬單位會計處為例，研究其各項目標體系指標及內容。 國營事業受法令及政策的束縛，有別於民營企業靈活變革彈性，本論文試就實務觀點分析國營事業引進平衡計分卡可能遭遇的問題，並針對台電公司實施目標體系過程所面臨問題提出建議，以提高該公司經營績效。 / Taiwan Power Company (TPC), which belongs to the Ministry of Economic Affairs, R.O.C., is the only state-owned electric utility in Taiwan. The company has played a very important role in the process of economic development in the country, including assisting many public constructions. In the wave of liberalization and privatization, the performance management of state-owned company is always a focus of concern by the government, public, and the employment. In order to enhance its performance, TPC started in 2004 to adopt the Balanced Scorecard concept, firstly through four perspectives: “improving financial performance”, “enhancing customers’ satisfactions”, “fulfilling social responsibility”, and “assuring the safety”. Later in 2006, the four perspectives were adjusted to “financial perspective”, “customer perspective”, “internal perspective”, and “learning and growth perspective”. At the same time, the frame of enterprise’s targets was also restructured, and divided into “the company’s target”, “the system’s target”, and “the departments’ target”. Due to TPC’s huge size and the obvious difference among departments, the system’s target is also important. This study takes as an example the Accounting Department, which is one unit of Planning System of TPC, to discuss the targets and contents. Bounded by legal and government policy, state-owned companies are lacking flexibility. We point out the problems the stated-owned companies may encounter when introducing the Balanced Scorecard. Furthermore, we provide suggestions for TPC to enhance its performance.