人力資本是近年來最熱門的話題之一，倘若企業要能達成原先所設定之策略目標，就必須將與策略相連結的人力資本做一番完整的管理與規劃。然而，人力資本特殊的性質－企業無法完全擁有，一旦其離職，便將所有才華一併帶走－使得企業在培育自身人力資本的立場上產生了矛盾。在無法完全且永遠擁有某項人力資本的情況下，企業便應採行某些管理方式，將其知識與技能予以蓄積於組織之中，以降低其離職所帶來的傷害。然而，管理制度又該透過哪些層面的具體衡量指標，以將管理的成果加以報導，並將之作為管理制度修正之依據？ 本研究採個案研究法，以我國某一資訊電子企業為研究對象，探討其針對策略性人力資本所採行的管理制度，並以問卷發放的方式，獲取何者為其管理制度下所應重視的報導指標。本研究將透過管理與指標兩層面，來探討個案公司蓄積策略性人力資本的成效。 經訪談、彙整資訊並加以分析後，做出下列結論： 一、個案公司之策略性人力資本，完全係由其原先所設之策略目標所衍生。 二、針對自身之策略性人力資本，個案公司透過任用、訓練、知識管理、留 任、績效評估、薪資獎酬此六項子功能將其加以管理。 三、針對管理制度的各項子功能，個案公司亦有掌握具重要性之報導指標，除 了報導管理成果外，亦以之作為制度修正的依據。 四、個案公司近幾年不論在財務還是經營績效上均有成長，顯示其在蓄積與充 實策略性人力資本上頗具成效。 五、個案公司為蓄積策略性人力資本之知識與技能，在管理制度與報導指標上 雖已臻完善，但仍有部分可改進之處。 / Human capital is one of the hottest subjects in the recent years. Companies should plan and manage their human capital which is associated with strategies if they want to achieve their strategic goals. However, companies are facing the dilemma of developing their own human capital just because of the unique attribute of human capital: it can’t be held or owned by any company forever and will be taken when employees leave. In such a situation, companies should take actions on management to accumulate their employees’ knowledge and skills inside in order to lower down the loss caused by the leaving of critical employees. However, which aspects of human capital index can companies focus on to report the result of human capital management and to be the basis of improving their human capital management? This study adopts the method of case study research and selects one information company within our country as a sample to probe human capital management. We use questionnaire to collect human capital indexes that should be focus on. This study will probe the result of accumulating strategic human capital from aspects of management and index. Through collection and analysis, this study arrives at the following conclusions: 1. The strategic human capital of our sample is completely derived from its strategy. 2. Our sample manages its own strategic human capital from the aspects of recruiting, training, knowledge managing, retaining, performance evaluating and rewarding. 3. Our sample possesses critical human capital indexes in each aspect to report the result of its human capital management and to be the basis of improvement as well. 4. Our sample has showed its growth not only in finance but also in operating performance to prove the achievement of accumulating its strategic human capital. 5. Although our sample has nearly perfect systems on management and index of its strategic human capital, there is still something it can do to improve them.

人力資本的衡量，為智慧資本領域中相當重要的一環。但過往的研究與討論，卻都陷入「靜態」與「歷史」資料的分析，對於企業在管理與決策時，並無法提供適時、適當且適切之資訊。本研究利用動態競爭分析之概念，改善人力資本資訊在使用上不足之處，並據以建立預測企業未來發展及表現的衡量基礎。 本研究採個案研究法，以我國智慧型手機製造企業為研究對象，利用公開資訊的蒐集與分析，探討其發展過程中有關策略性人力資本的變動，衡量個案公司在投入面、管理面及產出面之智慧資本，並與顧客資本及創新資本相結合，同步利用量化及質化之方式對策略性人力資本之衡量與其所創造之價值進行分析，進而做出下列結論： 一、策略將嚴重影響企業人力資本的內涵與價值。 二、策略執行的效度與效率會因管理階層對策略之決心與態度而有差異。 三、組織中團隊功能異質性的提升，有助於企業發展創新策略。 四、組織中團隊教育背景異質性的下降，有於助企業集中資源，聚焦策略，並增加產品發展及技術創新之強度。 / The measurement of human capital is always a crucial part of intellectual capital issue. However, researchs and discussions both are focus on the “static” and “historical” data analysis in the past. It is bounded to provide timely, appropriate information to assist management formulating strategy and making decisions. This study is aim to improve the weakness of statistical human capital’s information and establish the forward-looking forecasting scheme to measure enterprise’s performance. This study select one smartphone manufacturer in Taiwan as an sample, by adopting the method of case study, we collect public information and deeply analyze the various factors about strategic human capital, including the heterogeneity of team member by functional attributes and by educational disciplines. We integrate strategic human capital data with customer capital and innovation capital, measure enterprise’s performance in input, management and output aspects both in quantitative and qualitative method simultaneously, and create the value of combination with these intellectual capitals. Then make the following conclusions: First, the strategy always will seriously affect the meaning and value of human capital. Second, the determination and attitude of management will influence the validity and efficiency of strategy. Third, the higher heterogeneity of team member in functional attributes has positive help when developing innovative strategies. Fourth, the lower heterogeneity of team member in educational disciplines has positive help to centralize business resources, focus on specific strategy, and increase the strength of product development and technology innovation.

21世紀是一個追求創新與效率、科技日新月異以及資訊流通迅速的世代，在地球村模式運轉下的競爭環境中，推翻經濟學上報酬遞減法則的智慧資本才是組織競爭優勢的關鍵所在。為有效培養企業自身之競爭能力，企業主實應搭配自身策略方向建立能達成策略目標的策略性人力資本，培育企業成長的內部原動力，才能讓企業因應環境變遷快速成長。 本研究採個案研究法，輔以問卷分析與因素分析加以支持。以我國兩國際型會計師事務所之審計部為研究對象進行比較，探討採取不同策略之事務所審計部其策略性人力資本是否不同以及有何不同，又為達成策略性人力資本之累積，事務所如何規劃其人力資本管理制度以協助策略目標之達成。經整理分析，研究結論如下： 一、兩個案事務所辨認出之策略性人力資本按重要程度依序均為合夥會計師能力、績效評估與奬酬、內部凝聚力、員工素質與專業能力以及訓練機制與知識學習等五大構面。 二、兩個案事務儘管策略設定不同，重視之策略性人力資本卻未有差異。 三、採取不同策略之事務所雖重視相同之策略性人力資本，對各構面之重視強度卻隨策略重心的不同而不同，因而對資源投入的分配產生影響。 四、為培育策略性人力資本，兩個案事務所現行之管理制度雖均臻於完善，但針對關鍵人力資本之強化仍有部分可改進之處。 / Pursuing of innovation and efficiency, high technology progressed aggressively and the rapid flow of information would be the representative characteristics in the 21st century. In the era of global competition model, the intellectual capital which overthrows the law of diminishing marginal utility would be the key competitive advantage in the organizations. To cultivate the internal competitiveness effectively, business owners must establish the strategic human capital with the strategic goal of their own. In this way, they could respond to the environment change quickly to help them grow up. This study adopts case study and is supported by questionnaire survey analysis and factor analysis. Two audit departments of international accounting firm in Taiwan are the compared objects of this study. The study seeks to find out whether the strategic human capitals would be different in the audit departments with different strategy. And what management systems would be taken control in order to accumulate the energy of strategic human capital. Through collection and analysis, the study conclusions are as follows: 一、Both two audit departments identified six strategic human capital dimensions. In order of importance are the abilities of partner of Certified Public Accountants、performance evaluation and reward、internal cohesions、the competency and professional skills of the auditors and training mechanisms and knowledge leaning atmosphere. 二、Different strategy in two audit departments identified the same strategic human capitals. 三、Two audit departments organize different investment of resources because different strategy makes different degree of attention of the strategic human capitals. 四、To cultivate the strategic human capital, the two audit departments have nearly perfect management systems, but both have some parts relate to the key human capital managements that can be improved.