本研究欲藉由瞭解筆記型電腦產業的工業設計部門對知識管理理論的認識程度，企業內部對知識管理活動的實行規劃與具體落實內容以及其智慧資本的呈現態樣，進一步分析企業是否能夠藉由推行知識管理來正向增加企業的智慧資本與市場價值，以說明知識管理與智慧資本兩者的關係。 在現今的企業組織與產業環境當中，知識管理理論已經廣為企業所採納，更對企業應累積與強化其自身的智慧資本有所體認。企業若能透過推行「知識管理」，將內部細微繁雜的資訊、知識、經驗流程與作業活動透過機制保存並且進行流通與應用，將會對企業的運作效率以及創新能力有所幫助。尤其是本研究之研究對象-筆記型電腦廠商的工業設計部門，更是需要知識創新以及知識運用，以增強其設計能力以及創新能力。在筆記型電腦的產業競爭激烈，產品趨向同質化、標準化、與微毛利化，唯有透過優異的工業設計創新能力，結合生活美學、歷史文化、藝術、情緒感受以及使用者的新奇經驗等，才能創造差異，為產品賦予新的價值，另闢企業經營與產品競爭的新藍海。 本研究首先透過對過去專家學者所提出的文獻做探討，歸納出知識管理以及智慧資本的理論定義與兩者之間的關係。總結文獻探討所知，本研究認為智慧資本是知識管理活動的另一種報導模式，有助於知識管理成效之衡量，而知識管理活動則是活化知識、激發創新來增加智慧資本的重要方式。組織部門的智慧資本存量與發展重心會影響知識管理活動的內容與推行方式。而知識管理活動的推行越活絡，成效越好，智慧資本的內涵則越豐富。 而後將由文獻探討所建立之理論架構於筆記型電腦產業的實務運作環境中進行驗證。本研究於產業中挑選四家筆記型電腦廠商之工業設計部門，個別就其智慧資本存量以及在其組織中進行的知識管理活動進行個案研究，以呈現產業界的真實活動與完整的事實描述，並以知識管理與智慧資本的組成構面做跨個案的分析與比較。 總結文獻探討以及個案訪談與分析的結果，本研究之研究結論與建議如下: 一、筆記型電腦的工業設計部門能夠以知識管理活動累積智慧資本；部門內知識管理活動越豐富，對智慧資本累積也會有正向的影響。 二、智慧資本理論可以做為企業組織推行知識管理的參考架構。知識管理活動的內容可以根據企業組織智慧資本發展的重點進行規劃。 三、筆記型電腦廠商的產業定位與策略目標會直接影響工業設計部門智慧資本發展目標，進而影響知識管理活動的內容。 四、企業組織能夠透過知識管理增加其智慧資本，同時輔以智慧資本內涵的衡量系統，能夠瞭解知識管理活動推行之成效。但其價值較難以利用量化的財務性指標做評量。 五、企業組織或部門在導入知識管理，進行知識管理活動的同時，其本身也是一種知識創新。 六、本研究建議企業從管理階層到一般業務階層，都應加強知識管理與智慧資本理論的推廣與應用，以提升企業與組織知識含量以及知識創新能力。 七、建議先以單一部門試行的方式，推行知識管理活動與智慧資本衡量，之後再推行到事業單位而至企業整體。 八、建議在衡量企業的創新資本時，可先以智慧財產為財務性指標，反映於財務報表當中，可鼓勵部門為追求財務績效表現，而有積極創新的動力。 九、筆記型電腦廠商在產品設計時，第一步要做的是預防侵權，同時在追求智慧財產的數量之外，還要思考智慧財產的品質與管理，如授權交易與合作等。 十、關於後續研究之方向，建議可以針對組織內產生智慧資本後，是否有新的商業模式，能夠將組織內累積的無形資產與智慧資本做更廣泛的商業利用，如做為交易的標的進行利潤創造。另外有關利用創新成果以新的商業交易模式創造現金流的想法，則建議針對在科技產品的工業設計中，除了材質創新以及機電整合的技術創新可以具體的成為智慧財產進行交易授權之外，關於設計美學呈現「Fine Art」也應該積極思考授權交易的可能性以及實行模式。 / The main purpose of this research is to discuss the relation between “Knowledge Management” and “Intellectual Capital” both in theory side and practical side in real business entities, enterprises, independent departments, or small organizations. By taking the Industrial Design departments for examples, this research is going to describe and define the different application plans and specific activities of Knowledge Management, and also present the stock and developing track of Intellectual Capital in the study cases, so as to infer that if enterprises can enhance their Intellectual Capital via applying Knowledge Management or not. In nowadays, the Knowledge Management theory is adopted generally by many enterprises. They also realize the importance of accumulating the Intellectual Capital; it will be a key way to enhance their organization value and external competence. By applying Knowledge Management, enterprise can build up a practicable mechanism to store, file, consolidate their multifarious knowledge, including subtle data, information, know-how, experience, operation process for transferring and using, and it will be very helpful to elevate the operation efficiency and the ability of innovation. First, learning from the current Knowledge Management and Intellectual Capital literatures and papers of many experts and scholars, this research generalize that Knowledge Management and Intellectual Capital is positive related. Intellectual Capital is a useful measure system to reveal the results and effects of Knowledge Management plan and activities. On the other hand, Knowledge Management is also an important method to activate internal knowledge content to encourage creation and innovation. However, for companies, organizations or departments, the Intellectual Capital focus and current stock will influence their Knowledge Management activity contents and implementation method. The more various activities to follow, the better quality and value of Intellectual Capital. After constructing a theory hypothesis frame from literature studying, this research is going to apply the theory hypothesis into practical circumstances in ID departments of four Notebook companies, and tries to find out then summarize their daily operations, which are regard as the activities of Knowledge Management and the Intellectual Capital. According to the case study findings, this research can describe the actual operations and daily works of each ID department, so as to analyze the relevance between Intellectual Capital stock and the Knowledge Management activities with theories structure separately, also the cross cases comparison to verify the generality in actual industry. Summarize the results of literature study and specific case study, this research have the conclusion and recommendations as follow: 1. The ID department or ID center of NB companies are able to accumulate their Intellectual Capital via Knowledge Management activities; the more Knowledge Management activities, the more stock and better quality of Intellectual Capital. 2. Enterprises can take Intellectual Capital theory structure as a reference for Knowledge Management implementation. The content and detail items of these activities can be planed to focus on key elements of Intellectual Capital development. 3. Different industry position in value chain and strategy target will affect ID centers’ goal of Intellectual Capital development directly, then also affect the content of Knowledge Management Plan. 4. Enterprises or business organizations can increase their Intellectual Capital with Knowledge Management; also, by Intellectual Capital measure system, they also can understand the performance and influence of their Knowledge Management plan and activities. However, the created value for the organizations is difficult to measure with quantifiable financial index. 5. For enterprise and organizations, when they are implementing the Knowledge Management plan and activities, they modify the proper method to make it more smooth and inefficient; it is also creating precious knowledge so call knowledge innovation at the same time. 6. This research suggests that the enterprises and organization could pay more attention and resource to popularize the Knowledge Management and Intellectual Capital theory, so as to raise the internal knowledge base and innovation ability. 7. Following the suggestion above, companies can start Knowledge Management and Intellectual Capital measurement from small independent departments or teams first, then apply the successful experience and know how to whole business unit and whole company afterward. 8. For innovation capital measuring, departments or organizations could use the intellectual property to be a kind of financial index to reflect the profit value and contribution in financial statements. It could be realistic method to encourage the organization members have more motivation of innovation and creation for better financial performance. 9. For Product design of laptops, the first and most important step is to prevent Intellectual Property infringement, and the next step is to develop the quantity of intellectual property like patents. Besides, companies also need to pay more attention on the intellectual quality control and management, such as technology license and cooperation and so forth. 10. As for future deep going researches, there are two possible directions to follow. First, it is important to develop New business models so as to help companies and organizations to use or apply their intangible assets and Intellectual Capital in business operation extensively, not only increase the operating efficiency but also make more cash flow and actual profit. Second, we could derive more thoughts for intellectual property licensing. During the industrial design process of high-tech products, we should think the possibility to find more licensing targets like “Fine Art Design,” but not limit to the new material application or the technology integration for ME and EE. From the other side, we are also supposed to come up a practical model for Fine Art licensing to facilitate the real business trading and profit creating. Key words: Knowledge Management, Knowledge creation, Knowledge innovation, Intellectual Capital, Intangible assets.