本研究目的在探討智慧資本衡量指標如何運用於績效評估上，透過文獻探討以及專家學者之意見，建立適當之智慧資本衡量指標，以作為本研究之績效評估指標，並以在科學園區內設廠之廠商為問卷發放對象，探討園區內廠商對於科學園區管理局所提供服務之評估。本文將科學園區提供之服務依照智慧資本構成要素分類為知識資本、組織資本與顧客資本深入探討，期望能瞭解廠商對於科學園區管理局提供服務之重要性、期望程度以及達成水準之看法。最後探討不同特性之廠商（產業別、所在園區、經營績效、規模、未來展望、依賴程度、是否在園區外另行設廠），是否影響其對於科學園區提供服務之重要性、期望程度與達成水準之看法。 　　研究結論發現，目前我國科學園區內的廠商普遍依然認為與組織資本相關之服務最為重要，例如園區能提供穩定的能源，其次為知識資本相關之服務，最後為顧客資本相關之服務。另外，本研究亦發現不同特性的廠商會影響其對於園區提供服務之重要性、期望程度與達成水準之看法。故，政府應深入探討不同特性廠商之需要，以提供一個良好的高科技產業發展之環境。 / The purpose of this research was to explore how to use the measurement indicators of intellectual capital to assess performance provided to firms by Science Park Administration. In addition, explored how the different characteristics of firms (industries, location, operation performance, size, future prospects and dependence) influenced the performance provided by Science Park Administration. Performance measurement indicators divided into three catergories including knowledge capital, organizational capital and customer capital. And the performance was assessed by three evaluation criteria: importance, expectations and achievement. Conclusion of the research found that firms considered the the most important services provided by Science Park Administration was organizational capital-related sevices, followed by the knowledge capital-related services, and the last important is customer capital-related services. In addition, the research also found that different characteristics of firms will affect their views on sevices provided by Science Park Administration. Therefore, in order to provide a good high-tech industry development environment, the government should thoroughly investigate different firms’ needs with different characteristics.