在這個知識經濟時代中，智慧資本是組織競爭優勢的關鍵所在，而智慧資本的創造、發展、分享及整合則是創造企業價值的主要動因。因此，智慧資本對一個組織而言是很重要的資源，然而每個組織需要的資源種類及多寡是否相同? 又該如何衡量、蓄積與管理? 這些將成為未來企業競爭的重要關鍵。在資源基礎論下認為企業應持續建構及運用本身的經營條件，以對抗外在環境的變化，特別強調資源對公司經營與未來發展的重要性，由此可知，資源是企業策略決策的思考邏輯中心。因此，對資源之需求理論上應隨著策略之不同而有所不同，然而是否會真的有所不同? 具體上又有何不同? 值得我們進一步探討。 然而在企業界的現行實務中，企業所實際擁有的智慧資本是否足以幫助企業達成策略目標與組織目標，非常值得深思。若能掌握企業為達策略目標所需之智慧資本與目前實際擁有之智慧資本的差異狀況，相信能對企業蓄積智慧資本應努力方向提供切實且有助益之參考。故本研究的目的主要係探討企業應重視蓄積之智慧資本為何、應重視蓄積之智慧資本是否會隨著企業所採策略不同而不同，以及實際蓄積不足而應加強蓄積之智慧資本為何。 　　本研究係以我國資訊電子業之上市與上櫃公司為研究對象，並採取問卷調查法來進行，發現之結果如下： 一、企業所重視之智慧資本包含「研發能力與智財強度」、「提昇顧客關係能力」、「營運管理能力」、「提昇人力品質能力」、「行銷能力」、「製程彈性與產能利用」、「生產品質」、以及「組織結構」八個因素構面。 二、企業對於智慧資本之重視蓄積程度會隨著企業所採取策略之不同而不同。 三、兩策略下蓄積不足之智慧資本主要皆集中於「營運管理能力」構面以及「研發能力與智財強度」構面有關之項目，但採低成本策略之企業亦明顯在「生產品質」構面之項目上蓄積不足。 四、企業之智慧資本未達蓄積目標會影響企業績效。 / In this knowledge-based economy, intellectual capital is the key factor to help firms get its competitive advantage. The creation, development, sharing and integration of intellectual capital is the key driver to create the value of firms. Therefore, intellectual capital is a very important resource for a firm. However, what kind of resource do different firms need and how much do they need? How to measure, store, and manage the resource will be the key point for firms to compete in the future. In the resource-base theory, it is thought that firms should keep constructing and making use of its terms to react to the change of the external environment. It also insist on the importance of the resource for firms, so we can know that resource is the logic center for firms to make a strategic decision. Therefore, the need for resource will be different by the strategy. But what’s the different is worth for us to discuss. It is worth for us to think about that in practice do firms really have enough intellectual capital to help them reach the strategic goal of a frim. If we can know well about the difference between the intellectual capital which firms really have and the intellectual capital they want to have, we can provide a practical and helpful way for firms to store their own intellectual capital. The objective of this study is to find out what intellectual capital should firms need to emphasis on. Are they different by strategy. And what intellectual capital should they enhance to store. In this study, both questionnaire survey method are used. The public firms in the electronic industry are the objects of the thesis. We found that: 1. Firms should emphasis on eight intellectual capital, including research, development and intellectual property ability, increase customer relationship ability, operation processes management, increase human quality ability, sales ability, manufacture process elasticity and capacity utilization, manufacture quality, and business structure. 2. The importance of intellectual capital for a firm is affected by strategic types. 3. Firms are mainly insufficient in operation processes and research, development and intellectual property ability. However firms taken low cost strategy are especially insufficient in manufacture quality. 4. The insufficient of intellectual capital will influence business performance.