本研究以非營利組織為個案對象，探討其外部報導所需揭露之重要智慧資本及相關管理機制，並提出以下四點結論： 一.個案基金會重視之智慧資本項目分布於八個次分類共23項，且個案基金會所重視之智慧資本項目與其使命、願景及目標緊密結合。 二.個案基金會認為重要之23項智慧資本項目中，有12項報導可行性未達「可行」，背後原因可歸納為：屬內部機密資訊以及指標較為抽象。 三.針對重要之智慧資本項目，個案基金會設有具體的管理制度與方法。 四.個案基金會之智慧資本外部報導可分為兩部份，第一部份為個案基金會之願景、策略、管理挑戰、行動目標及衡量指標；第二部份則是包含人力、結構及關係資本三類項目之智慧資本報表，並將其區分為量化及非量化指標。 / This research adopted case study on the non-profit organization to understand what should be disclosed in the external intellectual capital report and how to manage the specific intellectual capital. The conclusions are as followings: 1.The foundation considered 23 indicators important. These indicators are closely combined with the foundation’s mission, vision, and goals. 2.Among the 23 important indicators, 12 indicators’ reporting feasibility didn’t achieve”feasible”. The reasons are confidentiality and abstract. 3.The foundation has corresponding management measures for these 23 indicators. 4.The foundation’s external intellectual capital report can be divided into two parts: the first part is about the foundation’s mission, management challenges, goals, and measurements; the second part is intellectual capital statement including quantitative and qualitative indicators.