在今日的經濟活動中，知識比自然資源、龐大的工廠、雄厚的資金，都要寶貴，也都要強大。由於知識已經成為現代企業營運最重要的條件，所以對於智慧資本的管理，也成為經營上最重要的課題。然而，新創事業在自身人力、時間及資源有限的窘境下，如何在生存及成長間求平衡，如何從實做中學習，使公司在穩定營運的前提下，建構自身智慧資本、管理之使其成為之後的競爭利器，進一步地成為加速企業成長的獨特競爭力。智慧資本對新創事業而言重要性不亞於穩定運作的企業，甚至更是新創事業用以自產業中勝出的關鍵因素。 本研究以某醫學工程公司參與BOO（Build-Own-Operate）過程為例，針對新創公司的智慧資本累積及建構過程，以及活動的情形，做一深入的探討，並從中歸納出重要的影響因素，盼能供後進新創事業參考，提高其競爭力，加速其成功發展。本研究旨在回答下列幾個問題： （1） 新創事業之智慧資本構面及其內涵。 （2） 新創事業發展的過程中，智慧資本各構面間的相對比重、個別構面成長幅度、內容增長情形。 （3） 智慧資本的建構過程，是經由哪些智慧資本的活動所進行，是否隨建構過程而變異。 （4） 智慧資本的活動對於智慧資本各構面的內容及新創事業的發展過程，有何直接及間接的影響。 （5） 對新創事業的智慧資本建構及管理作一綜合整理及建議。 本研究分別針對四個角度進行個案分析： （1） 同一時期不同智慧資本構面的分析 （2） 同一智慧本構面不同時期的分析 （3） 重要事件對個別智慧資本構面影響的分析 （4） 各時期間的智慧資本動態情形的分析 最後，本研究得到下列結論： （1） 新創事業籌設之初，智慧資本在構面間的分佈不均衡。隨著公司的發展及成長，智慧資本構面間的相對存量比重，將漸趨於平衡協調 （2） 新創事業的智慧資本建構過程，是先「廣度」的延伸，再「深度」的蓄積，再由「深度」衍生出「廣度」，進而編織出專屬於企業的綿密「智慧資本網」 （3） 新創事業的智慧資本構面中，人力資本及關係資本的發展過程分別深受「重要事件」及「客戶」影響。而結構資本的發展是人力及關係資本綜合後的呈現 （4） 企業內部有效的系統及機制設計，以及外在重要事件對公司的刺激，均將加速新創事業內智慧資本的流動速率 （5） 同仁間「向心力」及「共同目標」的建立，是公司智慧資本創造的重要啟動裝置。而透過組織專屬知識的創造過程，可以使智慧資本三構面間的流動情形更平衡 （6） 針對客戶需求而創造智慧資本的過程，加速了知識在組織內流動的速率，更提升新知識及新智慧資本被創造的速率（正向回饋） / In the business activities nowadays, knowledge generally plays a more valuable and powerful role than tangible resources and capitals. Since knowledge is one of the most important resources for enterprises, management of intellectual capital also became a significant issue. Well-structured and managed intellectual capital can be a company’s unique competitive advantage. However, for a start-up company, it would be a more difficult task than a well-developed one, since a start-up is more limited in manpower and resources, and busier in balance between survival and growth. But the importance of intellectual capital for a start-up company, which is eager to win-out from the industry, is even more critical than well-developed companies. This research took a medical engineering company processing BOO（Build-Own-Operate）project as an example, and concluded several important factors for a start-up company to construct its own intellectual capital. The objects of the research was to answer questions listed below: (1) The constructs and contains of intellectual capital for a start-up company (2) The relative weight and individual growth situation of intellectual capital constructs (3) Activities for a start-up to construct intellectual capital (4) Direct and indirect impacts for these activities to influence the development of a start-up company (5) Suggestion for a start-up company to construct intellectual capital This research analyzed through four points of view: (1) Individual development of three intellectual capital constructs in each time period (2) Development through time periods for each intellectual capital constructs (3) The impact of events for individual intellectual capital constructs (4) The interacting situation among intellectual capital constructs After all, the research concluded that: (1) The distribution of intellectual capital among constructs, which is not balanced in a start-up company, will be generally equilibrated. (2) The process of a start-up company constructing its intellectual capital is going extensive first, following with intensive, then extensive, and so on, to weave particular “intellectual capital net” (3) Among intellectual capital constructs, the development of human capital and relationship capital are impacted by “events” and “clients” individually. The development of structural capital is the appearance combining of human capital and relationship capital. (4) Both of company’s internal operating plan and external events stimulation will accelerate the interaction among the intellectual capital constructs of a start-up company. (5) Member cohesion is the trigger to create intellectual capital. Through creation of organizational particular knowledge, three constructs of intellectual capital will interact more harmoniously. (6) In a start-up company, creating intellectual capital will accelerate the flow velocity of knowledge, which will improve the creation of new knowledge and intellectual capital. It’s a positive feedback process.

「擴散理論」的探討一直是行銷領域中很重要的一項課題，而「電子貨幣」是近幾年來新興的一項產業，本論文主要結合這兩項，以實務的電子貨幣，做理論上的印證。 實務上的電子貨幣，本論文選擇了國內目前存在的五個電子貨幣做探討，即金資電子錢、捷運悠遊卡、Mondex電子現金、百視達加值卡以及東元數碼通，並且加上香港甚為成功的「八達通卡」和行之有年的「VISA信用卡」，以其特性和現行運作狀況做一探討，而理論上的「擴散理論」則從四個構面進行分析與比較，分別是外部環境、擴散因子、擴散管道和擴散族群，最後研究發現提出了電子貨幣的特性、擴散特徵的比較、四構面的分析、保齡球道理論以及未來電子貨幣面臨的問題等，嘗試從多個角度看此電子貨幣產業。 / The diffusion model and theory always was an important topics at marketing field，and the Electric cash(E-cash) was a new industry and payment tool at Taiwan local market，this thesis combined the diffusion theory and practical E-cash to research their relationship and some topics. Objectives This thesis try to investigate the growth of e-cash，include the five kinds of currently e-cash at Taiwan，such as Mondex、MRT yo-yo card、FISC e-cash、Blockbuster value-add card, and NETS. Survey the diffusion of distinguish at customers，the model of each different products the same or not. The furthermore，this thesis still try to establish the common diffusion model of E-cash. The main of object of this thesis are: 1. The Characteristic of E-cash. 2. The advantage of e-cash compare to traditional cash. 3. The Influence of product reformation，diffusion channels and environment on the diffusion of divisive customers. 4. The Bowling theory and niche market. 5. The future problem of E-cash to be met.

『要如何將科技研發技術商品化』是國際間運用科技成果帶動經濟發展最重要的議題，本研究目的即在透過文獻探討及個案研究從對下列三議題的研究： 一、『研發技術商品化』的推動行之有年，然而，聯結『技術價值』與『經濟價值』間的環節為何？ 二、智慧資本管理如何有效協助『研發技術商品化』？ 三、透過個案研究實証，值得借鏡的做法為何？ 探討技術成果商品化的機制。 從文獻的探討，本研究獲得許多學者專家曾提出精闢的看法，並從這些看法中歸納出對『技術商品化組織內機制』的評論與建議，後續並透過對British Technology Group(BTG)的案例研究，驗證實施的可行性。 本研究重要結論如下： 一、利用科技成果帶動經濟發展，近年來成為先進國家重要經濟發展策，『研發技術商品化』仍然有很大的調整空間。 二、技術商品化是一連串複雜的加值過程，透過商品化模式可將技術價值與經濟價值聯結聯結。 三、智慧資本為企業帶來價值，同時為達成技術商品化模式提供競爭策略決策分析。 四、目前大學與研究機構在流程上缺乏以『商品化模式』聯結『技術價值』與『經濟價值』。從文獻回顧，大學與研究機構除擁有技術和專利外，已逐步開始建立社群網脈，從經營觀點來看，專業人力仍是最大的弱點。 關鍵辭：技術商品化、商品化模式、智慧資本管理 / In order to have a competitive economic growth, “how to turn the value from R&D technology to knowledge-based economy” becomes one of the most important issue of multi-nations. Hence, the purpose of this study is to explore the mechanism of how to commercialize the R&D technologies. There are three following topics will be studied by the methods of articles review and case study to explore the mechanism : 1.What is the gap from transferring the technology value to economic value? 2.How intellectual capital management help technology commercialization? 3.What we learned from the benchmark case after studied? Many profound articles of technology commercialization from those named scholars has been reviewed and summarized into this study as references. The British Technology Group (BTG) was choused as the benchmark of feasibility case, based on its pioneered and experienced performance. The conclusions of this study are: 1.There are still have many space available for increasing competitive economic value by building up the mechanism of commercialization of R&D technology. 2.”Technology commercialization” is a series of complex value-added process. “Business Model” plays the bridging role linking the “technology value” and “economic value” during the processing. 3.”Intellectual capital management system” provide strategic analysis for competitive business model decision on technology commercialization process. 4.Currently, business model still not play the bridging role between technology value and economic value for most University and R&D institute during the technology commercialization processing. However, from the articles review, some universities and R&D institutes are starting to build up the technology commercialization network will be good for the business promotion, and the most week point for those organization still lock on the shortage of experienced manpower. Key Word: Technology Commercialization, Business Model, Intellectual Capital Management

分類問題是資料採礦作業中最普遍的一種，其目的在於事先預測「尚未發生」的分類事實，信用卡違約風險預測模型正是分類問題的一項應用。本研究將以商業智慧的觀點，配合Microsoft SQL Sever 2005軟體所提供的資料採礦工具，利用發卡銀行龐大的客戶歷史資料，透過先進的資料採礦技術(決策樹、類神經網路、貝氏機率分類)和統計方法(羅吉斯迴歸)，建構出一套完全符合自身銀行客戶特性的信用卡評分模型之流程。 以本研究的結果所示，在模型的預測能力上，羅吉斯迴歸優於類神經網路，類神經網路又優於貝氏機率分類及決策樹，且根據BASELⅡ對信用評分卡的規定，羅吉斯迴歸為其標準的演算法，因此最終模型即選擇以羅吉斯迴歸所建立的模型。

國內公司已因修法而得以技術、商譽等無形資產作價為資本，加上政府為發展國內知識經濟產業，協助企業增加融資管道，亦將實施無形資產之融資制度，如何公正、客觀而合理的評估無形資產的價值，顯得更加重要。針對國內經濟、產業經營環境，本研究參考並修正Gu and Lev (2001)之無形資產評估方法，推算無形資產盈餘及無形資產價值，首先以橫斷面分析1991年至2002年間上市公司之每股無形資產盈餘與每股淨值對市場價值之攸關性，再分析人力、結構及關係資本等智慧資本趨動因子與無形資產價值之關聯性。此外，本研究亦進一步將產業區分為無形資產密集產業和非無形資產密集產業，深入探討相關研究議題。 研究結果發現，每股無形資產盈餘與每股淨值之價值攸關性有增加之現象。就個別變數的股價模式分析，每股無形資產盈餘之增額解釋能力有逐年增加之趨勢。就產業別之實證分析顯示，相對於非無形資產密集產業，無形資產密集產業之無形資產盈餘資訊對投資大眾較具有價值攸關性。相對於無形資產密集產業，非無形資產密集產業之帳面權益價值資訊對投資大眾較具價值攸關性。 針對無形資產與智慧資本價值動因之關聯性，本研究發現，與研究假說之預期方向一致，無形資產與毎人營收、員工分紅比率(人力資本之代理變數)、研發費用率和權利金及技術費用率(結構資本之代理變數)、營收成長率(關係資本之代理變數)呈顯著正相關，與用人費用率呈負相關。此結果隱喻，智慧資本因素之投入有助於無形價值之形成。進一步將樣本區分為無形資產密集和非無形資產密集產業之實證結果顯示，無形資產密集產業之無形資產價值與人力資本之員工毎人營收、員工分紅比率、結構資本之研發費用率和權利金及技術費用率呈顯著正相關。非無形資產密集產業之無形資產價值則與人力資本之用人費用率(每人營收和員工分紅比率)和關係資本之廣告費用率(銷貨成長率)呈顯著為負(正)之關係。分析結果顯示，無形資產價值之決定因素似與公司是否為無形資產密集之產業性質而有差別，可供國內企業從事無形資產投資活動之參考。

掌上型電腦與智慧型手機產業之總體發展　以Palm Inc. 為論述主體 / The earliest concept of PDA can be seen in one of most popular TV fictional series “Star Trek” back in 60’s. However, PDA was not available for general market until 80’s and it didn’t become popular until early 90’s. During the revolution of the PDA, the so called definition of PDA has also been differed from one’s point of view to another. Apple Inc. was the very first company to realize this concept of PDA to market. However, Palm Inc. is most regarded as the founder of this emerging industry. During the nature of this competitive segment, Palm Inc. is now recognized from the leader of this segment that Palm created to the follower in less than15 years. The objective of this study is to determine the factors that impact the PDA/Smartphone industry. While these impacting factors can be further classified into Macroeconomic and Microeconomic aspects, the indexes of NASDAQ and the rival company Research In Motion (RIMM), are selected as variables to study the effect on Palm Inc., while Palm Inc. is selected as the benchmark for the overall PDA/ Smartphone industry. Market dynamics of PDA/Smartphone industry will be then discussed both in enterprise and consumer markets aspect, as well as future trends and limitations will also be elaborated with suggestion of future research directions on this PDA/Smartphone industry.

人身保險產業，正處於一個市場環境、政府法令、高度資訊化等的產業轉型之際，面對如此變動的環境如何利用資訊科技的即時性、全面性、整合性與擴散性，不僅提供橫斷面的資訊蒐集更需要縱斷面的行為與趨勢分析，以期為決策制定者產生決策資訊之依據，而非只是資訊散亂的呈現。同時，企業為維持持續性的競爭優勢在於掌握對競爭環境及競爭對手狀態與動向的監控資訊，同時結合企業內部所處態勢與擁有能力，發展出適當的策略或戰術以因應外部快速變動之環境，即為競爭智慧系統所具備之特性及功能。 本研究即以個案公司作為產業落後者進行案例分析，探討在人身保險產業環境變動之下，個案公司應採取何種策略以因應市場環境及非市場環境下之激烈競爭，以及針對該種策略之實施，個案公司目前狀況與產業中之情況有何差距，並以核保流程為例說明施行該策略之效益與相關競爭智慧需求，最後基於該策略施行下所有相關使用情形、效益及契合度等資訊，設計一資料模型架構存儲相關有用資訊，以供決策之用。 研究結果發現，個案公司長期以來不擅於利用資訊科技輔助其營運流程及管理流程，並且對於資訊科技始終抱持保守心態以及沿襲低度投資之慣例，若能藉由建立競爭智慧系統掌握各家保險公司對於科技面之運行概況與方式，追蹤長期所產生之效益，並藉此評估自身競爭優勢，以提升企業競爭力，將有助於處於資訊科技落後之個案公司未來進行資訊科技決策時之參考依據。 / While life insurance industry is facing the revolution in not only the business environment but also regulations and highly informationization, how can firms use the immediateness, comprehensiveness, integration, and extension of information technology(IT) to provide cross-sectional data collection as well as longitudinal trend analysis to assist decision makers make decisions instead of presenting data in disorder. In the meanwhile, the essential factor in keeping continuous competitive advantage is to know well the environmental information, including competitive environment, competitors and strategies, and combine the firm’s strategic position, resources and capabilities together to develop the fit strategy or tactics to respond to the rapidly changing environment. That is exactly the characteristics and functions of competitive intelligence system. This research takes the case as a lagger for example to study what kind of strategy should the company adopt to face keen competition under market and non-market environment. With the implementation of strategy, what the gap between case and the industry is and take the policy-issuing for example to illustrate the benefits and competitive intelligence requirements related to the strategy. Last, based on all the information of that strategy implementation, benefits and alignment, design a conceptual data model to store all the useful information to provide integrated sources. The results show that the company hasn’t been good at utilizing the IT to assist their operating and management processes, and deeply held conservative attitude toward IT all the time. If they can know well the IT adoption and situation as well as track the benefits continuously in other life insurance companies through constructing competitive intelligence system, it’ll be helpful for company to evaluate their own competitive advantage comparing with others and provide useful references about IT decisions

在全球化市場、國際化競爭的環境中，企業需加強對競爭對手的了解、對競爭市場變動的認知，並致力於開發有特色創意的商品、開發多元化的行銷通路、及提供多元化的創新服務，此一趨勢，突顯競爭智慧(Competitive Intelligence, CI)的重要性。競爭智慧是一種過程，蒐集分析競爭環境的變化、競爭對手相關資訊，包括企業的競爭對手是誰、他們在產業的地位如何、競爭對手的策略等資訊，所產生的產品為智慧與謀略，提供給企業高層進行決策因應，以取得競爭優勢，而競爭智慧也是企業預警的必要條件，企業可以在更彈性更快的回應市場的變化。 本研究以市場定位為追隨者之個案公司進行案例分析，探討在人身保險產業環境劇烈變動及個案公司經營不善情況下，個案公司應採取何種策略來改善現況，從五力分析推論出個案公司應改善其商品設計及服務之提供，故本研究選擇商品設計為研究方向，根據商品屬性及影響消費者購買因素之分析，設計資料模型儲存商品資訊。 研究結果發現，商品競爭智慧之建立能幫助個案公司相關人員提高作業效率，亦可藉由此模型所提供的服務，提升顧客滿意度，間接提高企業品牌能見度，建立品牌優勢。此資料模型可降低產業內競爭、人力資源及購買者議價能力對企業之威脅，提高企業在產業中的競爭力。因此市場追隨者更應建置競爭智慧流程，以提升本身的競爭優勢。

全球半導體產業歷經了三階段變革，產生了一個新興事業－SIP產業。SIP屬於知識經濟，交易過程所牽涉的內、外部資料相當龐大，僅憑決策主管過去的經驗或是本身的直覺是不夠的。因此當前產業界最需要的就是能將大量的資料進行即時的分析，幫助訂定最佳方案的決策方案，創造最大利益。 本論文基於個案公司矽智財交易模式決策支援的觀點，分析矽智財交易決策牽涉的內、外部資料類型；此外以商業智慧的角度來思考，將矽智財交易模式決策相關資料以資料倉儲架構的方式彙整起來，協助業者進行更進一步的分析及應用。經過研究者對個案公司交易模式的深入探究，本研究將影響SIP技術買賣評價以及交易模式決策之因素分成四大構面，每個構面亦由許多細項因素所組成，總數約四十項左右。接著，本研究整理個案公司「交易模式決策之資訊需求」將其分為四大維度，再依據「維度之資訊需求」細分成十個子維度，建立一雪花綱目（snowflake schema）結構的資料倉儲，提供各項決策事實量值。 本研究釐清了個案公司對SIP產品交易模式決策需求，並蒐集SIP產品交易流程，探討矽智財交易所需要的內部與外部資料類型，整合矽智財交易各個資訊系統資料庫，建構商業智慧所需的資料倉儲，作為個案公司進行交易模式決策及建立商業智慧的理論與實務基礎。希望透過商業智慧系統的建置，協助個案公司訂定最有利的交易決策。 / Global semiconductor industry has gone through three steps revolution; it created a new business industry – SIP business. SIP business belongs to Knowledge Economy; SIP transaction involves huge internal and external information. It’s insufficient if the transaction is based on previous experience and personal instinct. Therefore, the most important thing for SIP industry is to promptly analysis the huge data and help to setup the best strategy and create maximum benefits. Based on the studied company SIP transaction model, this thesis analysis the involved internal and external information for SIP transaction strategy made. In addition, using data warehouse from Business Intelligence perspective to compile SIP transaction strategy related information helps SIP companies do further analysis. Through the deep research of the studied company transaction mode, author divides the SIP technology value evaluation and transaction model into four directions. Each direction consists of many detailed factors, total are around forty factors. This research arranges the studied company’s transaction mode required information and divides into four dimensions, furthermore, according to the needs of each dimensions detailed breakdown to 10 sub-dimensions and establish a snowflake schema data warehouse structure, providing data for strategy making. This research verifies the studied company SIP transaction mode, collects SIP transaction flow, studies the SIP transaction needed internal and external data, integrates each Information data base of SIP transaction and construct Business Intelligence needed Data Warehouse , to become the theory and execution reference of the transaction mode and Business Intelligence establishment for the studied company. Hopefully, by use of the establishment of Business Intelligence could assist the studied company stipulate the most beneficial business model. Keyword: Silicon Intellectual Property, Business Intelligence, Data Warehouse

隨著知識經濟的興起，知識與創新逐步取代有形資產，成為企業與產業進步的主要驅動要素，各企業開始注意智慧資本的管理，而服務業也逐漸成為經濟發展的主力。在台灣，服務業當中的連鎖服務業，連鎖總部超過1400家，密度高居世界第一，已躍居亞洲連鎖產業的領先群。連鎖業要建立競爭優勢、創造財富，在同業中脫穎而出，主要靠的就是其擁有的無形知識與能力，因此本研究即希望藉由深入觀察與剖析國內連鎖業中的餐飲連鎖業者「智慧資本」建立與累積的過程，以智慧資本觀點探討我國連鎖服務業經營與建立競爭優勢之關鍵為何，提供企業智慧資本管理與規劃的參考。 本研究採取個案研究方式，選擇連鎖經營已有不錯經營成績的台灣「王品餐飲集團」為研究對象，將智慧資本分為人力資本、結構資本與顧客資本，並結合知識管理中的取得、創造、儲存、擴散四個活動，深入探討其智慧資本建立與累積的過程。 最後，本研究的研究結論摘要如下： 一、智慧資本構面的相對比重與內容會隨事業的發展而變化 1.個案公司剛成立時，人力資本和顧客資本佔總智慧資本之最大比重；而後在發展過程中，結構資本與人力資本成為比重最大的兩項資本；直到公司發展後期，各智慧資本構面比重趨於平均。 2.個案公司發展過程中，組織擁有的資源或能力由存在於個人身上的經驗、能力與關係資源，逐漸擴散到組織的制度與流程，並進而擴散到與顧客互動過程中所產生之相關知識、技能和價值。 3.隨著個案公司的發展，人力、結構與顧客資本的內容，都朝向與創造顧客資本相關的方向發展。 二、各智慧資本構面之重要性有所不同 4.人力資本一直是支持個案公司在發展過程中不斷成長的重要關鍵。 5.人力資本與結構資本對個案公司而言，扮演著刺激各項智慧資本建立與累積的重要角色。 三、不同智慧資本建構方法與活動各有不同 6.個案公司主要藉這有系統的教育訓練制度、及時分紅入股制度、鼓勵創新的企業文化、重視員工的企業文化、有效的員工招募與發掘外部利害關係人成為組織人力資本的方式，逐一建構起人力資本。而在建構過程中主要透過「取得」、「創造」、「儲存」三個建構活動來累積人力資本。 7.個案公司主要藉著員工擁有的知識與能力、強制的規範與明文規定、內部聚會與社交活動的方式，逐一建構起結構資本。而在建構過程中主要透過「創造」、「儲存」、「擴散」三個建構活動來累積結構資本。 8.個案公司主要藉著員工擁有的知識與能力、與其他企業的合作、從事公益活動、CRM系統的建構、顧客滿意的企業文化、整合行銷推廣的方式，逐一建構起顧客資本。而在建構過程中主要透過「取得」建構活動來累積顧客資本。 四、組織原有智慧資本會對智慧資本的建構產生不同的影響 9.人力資本的建構受組織原有的結構資本之影響最大。 10.結構資本的建構受組織原有的人力資本之影響最大。 11.人力資本與結構資本之間的建構活動互動愈頻繁，愈有利於本身智慧資本的建構與強化。 12.顧客資本建構受組織原有之人力資本與結構資本影響最大。 / With the emergence of knowledge-based economy, knowledge and innovation have replaced the physical assets gradually, and become the main driving factor in business and industry progress. All enterprises have begun to pay attention to intellectual capital management, and the service sector has gradually become the main force of economic development. In Taiwan, The number of chain store headquarters in service industry has exceeded 1400, and Taiwan’s chain-stores industry has become the leading group in Asia. Chain-stores companies mainly depend on their own invisible knowledge and ability to build competitive advantage, create wealth, and become the leading company in industry. Therefore from the perspective of intellectual capital, this study digs deeply into one of the chain restaurants company in Taiwan: the Wang Steak Group, which has made some remarkable achievements in chain restaurant operation, and wish to find some useful clues to help effectively and efficiently build up the chain-stores company’s intellectual capital and competitive strengths. This research divides intellectual capital into human capital, structural capital, and customer capital, and combines with the four main activities of knowledge management: acquiring, creating, securing and spreading knowledge to study the development and accumulation of intellectual capital deeply. The conclusions of this research can be summarized as below: A.The relative weight and composition of each intellectual capital dimension changed along with the development of Wang Steak Group. 1.In the early stage, human capital and customer capital had the biggest relative weights among all three dimensions. In the mid stage, structural capital and human capital became the most important two dimensions. In the last stage of our observation, the distribution of these four dimensions’ relative weights tended to be more balanced. 2.The company’s ability shifted from the experience and relation of individual to the structural capital, which better embedded within organization, and finally extended to the ability of customer capital outside the organization. 3.The composition of human capital, structural capital, and customer capital developed towards a direction more focused on the creation of customer value. B.The importance of each intellectual capital dimension was different. 4.Human capital was critical to sustain the continuous growth of the company. 5.Human capital and structural capital acted as an important stimulant to the development and accumulation of the company’s intellectual capital. C.The methods to build up each intellectual capital dimension were different. 6.The company built up their human capital using the methods below: Education and training system, monthly Bonus share system, the corporate culture that encourage innovation and respecting employees, effective staff recruitment system, and hiring high-ranking figure from other company. And the company used “acquiring, creating, securing knowledge” to build up their human capital in the process of building. 7.The company built up their structural capital using the methods below: the knowledge and ability belong to employees, norms and rules, meetings and social activities. And the company used “creating, securing and spreading knowledge” to build up their structural capital in the process of building. 8.The company built up their customer capital using the methods below: the knowledge and ability belong to employees, cooperation with other companies, Construction of the CRM system, the customer-oriented corporate culture, integrated brand communication. And the company used “acquiring knowledge” to build up their customer capital in the process of building. D.The company’s original intellectual capital affected the development of each intellectual capital dimension differently. 9.The building of human capital was mostly affected by the company’s structural capital. The building of structural capital was mostly affected by the company’s human capital. And the more frequent interaction of human capital and structural capital, the more helpful to human and structural capital itself building. 10.The building of customer capital was mostly affected by the company’s human capital and structural capital.