「高潛力人力資本」即所謂的「高潛力人才（High potential或Talent）」係指那些具備企業目前與未來所需要的核心職能，並具有卓著績效貢獻者而言。在人才類型而言，他們即屬核心人才（Core Employees），如企業中的關鍵性管理與研發人才。 然而高潛力人才的培育也是有等級性的區分，公司同時要考慮到內部初階、中階及高階的高潛力人力資本的需求。高潛力人才是公司未來高階經理人的種子，相對於企業間對於各等級的經理人彼此挖角的人才競爭方式，越來越多企業意識到自行培育能認同公司理念的高潛力人才之重要性。是故很多企業開始打造自己的高潛力人才─也就是未來經理人的培訓之路，而因此促成了「儲備幹部制度」（Management Associate Program，簡稱MA制度）的誕生。 而近年來台灣企業紛紛起而效之，除了本土金融公司之外，科技公司與零售服務商也一一加入儲備幹部的招募、培訓制度的設計，與未來發展的考量，希望發展出適合所屬產業與自身公司體制之儲備幹部制度。 然而關於台灣本土企業之儲備幹部制度研究量尚有限，是故本研究希望從「高潛力人力資本」在「企業智慧資本」中的定義出發，結合學術理論與業界訪談，探究不同企業在運行儲備幹部制度的動機、邏輯與制度設計，進而透過綜合的分析與探討，歸納出儲備幹部在人力資本的定位與角色，以及儲備幹部發展的內涵與特質，再進而推論出台灣本土企業在運行儲備幹部制度時應有之綜合考量與成功因素。 / The definition of high potential human capital, also regarded as high potentials, refers to the employees who have the core competency and could contribute extinguish performance to the company. They are the core employees in the company, playing an important role in management and development functions. The cultivation of high potentials differentiates into the basic class, intermediate class, and high class, based on the demand of company. Because high potentials are candidates of future chief executive, more and more companies realize the importance to cultivate their own high potentials who identify with company’s philosophy, rather than to hunt the talents from other companies. Based on above reasons, the management associate program (MA program) was applied and well developed in many companies. Recently, not only finance holding companies but also technology and retail service companies, based on their industry features and future development, are working on their own MA program. However, the studies related to MA programs of Taiwanese companies are not abundant. Therefore, this study focused on the definition of high potential human capital and intellectual capital, combining with industry interviews, to discuss the motivation, design, and the operation of MA programs in different companies. This study summarized the position and importance of MA in human capital, discussed the intrinsic characteristics of MA program, and thus concluded the dominant factors to achieve successful MA program that could be applied in Taiwan.