IC產品的產品生命週期極為短暫且市場上競爭十分地激烈，因此「創新」巳是IC設計公司求生存及求發展的不二法門。而如何有效地管理及衡量公司的創新活動以達成企業的目標，巳是以創新為首要發展要務的IC設計公司，首須面對及解決的問題。 公司在開發新產品或是新技術的過程中，往往須將許多無形資產，進行運用以及整合，而IC設計公司具有「無形資產極大化」之特色，因此在對IC設計公司進行創新活動之管理或衡量時，若能將所有無形資產納入考慮，則必可提昇創新管理或衡量之效率。 故在本研究，擬以創新管理與智慧資本理論結合之應用，建構IC設計公司在創新活動下之智慧資本衡量系統，以幫助IC設計創新活動之管理。因此，本研究擬就下述二問題，進行探討： 1、創新各階段活動（投入-流程-產出-效益）各項智慧資本為何？亦即討論各項智慧資本，何者係屬於創新投入階段所需之資源；何者係屬於創新流程階段所需之公司支援；創新產出階段之生成物對公司各項智慧資本之影響；最後在創新效益階段，則係探討創新生成物於市場上表現及所生價值，對公司各項智慧資本之影響； 2、分析創新各階段活動（投入-流程-產出-效益）中，重要之智慧資本衡量指標，以此建立創新活動下之智慧資本衡量系統，幫助公司創新活動之管理。 本研究，經對2家IC設計領導廠商深入訪談，以及15家IC設計公司，共計30名業者調查，以結合應用創新管理與智慧資本之理論。研究之結果認為： 1、IC設計公司，在創新投入階段所須投入之資源，主要是人力資本、創新資本，其次為顧客資本、關係資本，最後是組織文化資本及IT資本；創新過程中，所需之公司支援，主要是組織文化資本及人力資本，其次為IT資本、流程資本及創新資本；創新之產出，主要係對公司創新資本及流程資本產生影響；創新收益階段對公司顧客資本產生影響，其次係創新資本，最後是人力資本； 2、IC設計公司，於創新投入階段，重要投入資源之智慧資本衡量指標為：人力資本衡量指標中之員工盡責的程度、員工工作動機的強烈程度、員工專業技能的良窳、員工工作勝任程度、公司擁有吸引具潛力員工的能力；創新資本衡量指標中之產品設計與開發平均時間、公司掌握新機會的能力、公司回應市場的能力、新產品研發能力因素；組織文化資本衡量指標中之組織擁有創新文化、經營團隊的領導力因素；顧客資本衡量指標中之對客戶需求的了解程度、市場成長性、對目標市場的瞭解因素；以及關係資本衡量指標中之擁有許多堅強的策略夥伴、與策略夥伴的關係、與上中下游體系的關係因素；其中最重要者係，公司擁有吸引具潛力員工的能力、對客戶需求的了解程度、員工專業技能的良窳、公司掌握新機會的能力、擁有許多堅強的策略夥伴、與策略夥伴的關係、與上中下游體系的關係。 創新流程階段，會影響公司創新進行之智慧資本衡量指標為：人力資本中之員工盡責的程度、員工工作動機的強烈程度、每年核心員工平均流動率、員工專業技能的良窳、員工工作勝任程度；創新資本中之公司智慧財產管理制度；組織文化資本中之組織擁有學習文化、組織員工擁有互相支援的氣氛、組織擁有創新文化、組織成員團隊合作的程度、經營團隊的領導力因素；流程資本中之策略執行程度因素；IT資本中之公司資訊系統存取的容易度、員工透過科技緊密連結組織內部的工作流程因素；其中最重要者為，員工透過科技緊密連結組織內部的工作流程、組織員工擁有互相支援的氣氛、組織成員團隊合作的程度。 在創新產出階段，而主要衡量之智慧資本衡量指標為創新資本中之產品設計與開發平均時間、智慧財產數量、智慧財產品質造成影響；其中最重要者為智慧財產品質。 在創新效益階段，主要衡量之智慧資本衡量指標為創新資本中之研發領導地位，以及顧客資本中之客戶滿意度、客戶忠誠度、市場佔有率；其中最重要者市場佔有率。 / Facing the short life cycle of IC products and competitive market, “innovation” has been the only way for IC design house to survive and develop. But how to manage and measure innovation activities to reach the goal of corporate are really the problem need to be faced and solved for IC design house which reviews innovation as the most important thing. In the process of developing new products and new technologies, companies usually need to use and integrate many resources and intangible assets. IC design house has the features of “maximizing intangible assets”. If IC design house can take all the intangible assets into account when managing and measuring innovation activities, then the efficiency of innovation management and measurement will be enhanced. In this research, I construct “the measurement system of intellectual capital under innovation activities” of IC design house by combining the theories of innovation management with intelletcual capital to manage the innovation activities of IC design. Therefore, this research will discuss the following issues: 1. Which kind of intellectual capital is attributed in each innovation stage (input-process-output-outcome) ? In another word, this study explores what kind of intellectual capital is the necessary resource in the input stage of innovation ? What kind of intellectual capital is the necessary support in the process stage of innovation ? What kind of intellectual capital is influenced in the output stage of innvaiton? What kind of intellectual capital is influenced in the outcome stage of innovation when the innovation output performing and creating value in the market? 2. Based on the findings of important intellectual capital indicators in each innovation activities (input-process-output-outcome), I build the “the measurement system of intellectual capital under innovation activities” to manage the innovation activities of company. Through interviewing 2 leading IC design companies and surveying 15 IC design companies (30 investigators), and combining the theories of innovation management with intellectual capital, my conclusions are as follows : 1. For IC design house, the primary resources in the input stage of innovation are human capital and innovation capital. The secondary resources are customer capital and relationship capital ; organization culture capital and IT capital are the last. In the process stage of innovation, the primary supports are organization culture capital and human capital, then another supports include IT capital, process capital and innovation capital. The innovation outputs influence innovation capital and process capital. The innovation outcomes have the main impacts on customer capital, then on innovation capital, and on human capital at last. 2. For IC design house, the important intellectual capital indicators of resources in the stage of input are as follows : the employee’s responsibility, the employee’s motivation, the employee’s skill, the employee’s qualification and the company’s abilities to attract potential employees for human capital. In addition, another important indicators include time of product development and design, ability of catching new opportunities, ability of reponsing the market, ability of new product design for innovation capital, and innovation culture, leadership for organization culture capital. Knowing the need of customers, market growth and knowing the target market are important for customer capital. Having many alliances, relationship with alliances and relationship with value chain should be noticed for relationship capital. All in all, the company’s abilities to attract potential employees, knowing the need of customers, the employee’s skill, ability of catching new opportunities, having many alliances, relationship with alliances, and relationship with value chain are more important indicators than others. In the stage of process, the important intellectual capital indicators that will have impacts on the ongoing innovation activities are as follows : the employee’s responsibility, the employee’s motivation, turnover of keyperson per year, the employee’s skill, the employee’s qualification for human capital. Mechanism of intellectual property management is important for innovation capital. Learning culture, supportive atmosphere, innovation culture, teamwork, leadership should be considered for organization culture capital. Execution of strategy is necessary for process capital. Convenience of getting/saving information and connecting through IT infrastructure are important for IT capital. In the stage of output, the primary intellectual capital indicators are time of product development and design, quantity of intellectual property and quality of intellectual property. In summary, the quality of intellectual property is the most important. In the stage of outcome, the main intellectual capital indicators are R&D leading position for innovation capital, customer satisfication, customer royalty, and market share for customer capital. All in all, market share is the most important indicator.