隨著知識經濟時代的來臨，現代企業價值創造的主角，由過去的有形資產轉變為無形資產，為能掌握企業創造價值之過程及成效的情形下，平衡計分卡與智慧資本報導此二管理工具因應而生。 平衡計分卡清楚表達企業願景與策略，並將策略轉化為策略性議題、策略性目標、衡量指標及行動方案，成為使短期活動與策略結合一致的策略管理工具；而智慧資本報導則能幫助企業瞭解知識如何創造、累積、共享及整合運用之過程，以進行有效之知識管理。 其中智慧資本大致可分為四大類：人力資本、創新資本、流程資本與關係資本，分別與平衡計分卡中之學習與成長、內部流程與顧客三大構面概念上有相似之處，且兩管理制度之發展皆與策略有緊密的關聯性，故本研究以國內一生技製藥公司為研究對象，以平衡計分卡之觀念架構發展智慧資本內部報導。 本研究採個案研究法並輔以問卷調查，藉以瞭解對於策略之達成，智慧資本內部報導所應包含之內容為何。研究結果如下： 一、可藉由設計平衡計分卡之觀念架構與精神，以具體發展智慧資本內部報導。 二、智慧資本內部報導所包含之智慧資本項目，應與策略有密切關聯，以藉由對這些項目之管理，以進而促進公司策略目標之達成。 / With the coming of knowledge economy, the factors of value creating had been shifting from physical assets to intangible assets. In order to capturing the processes and effects of value creation, two kinds of management tools - BSC and intellectual capital report were advocated. BSC expresses the vision and strategy by converting to strategic themes, strategic objectives, strategic measures, and action plans. Intellectual capital report helps organizations to deal with knowledge management via disclosing the processes of knowledge creation, capture, organization, and transmission The components of intellectual capital (human, innovation, process, and relationship capital) are similar to learning and growth, internal process, and customer perspective of BSC. Furthermore, these two management tools are both linked to strategy. This research adopted case study with questionnaire to develop a biopharmaceutical company’s internal intellectual capital report based on the concept of developing BSC. The conclusion of this research: 1.It’s practicable to use the concept of developing BSC to form internal intellectual capital report. 2.The items of internal intellectual capital report should be related to business strategy. It’s helpful to reach the strategy through managing the intellectual capital items.

在知識經濟時代中，智慧資本是企業維持競爭優勢的關鍵所在。本研究採個案研究法，再輔以問卷調查。以物流公司為研究對象，探討其所重視之智慧資本及相關之管理制度。此外，並發展智慧資本內部報導方式。研究結論如下： 一、個案公司重視之智慧資本項目共30項。 二、對於重要之智慧資本項目，個案公司設有管理制度。 三、個案公司之智慧資本管理制度有其可改進之處。 四、個案公司之智慧資本內部報導內容包含公司之使命、願景、策略與策略性目標，而每項策略性目標都有其相對應之智慧資本項目。個案公司可就各智慧資本項目發展合適之衡量指標。 / In the knowledge-based economy, intellectual capital is the key factor to help enterprises maintain its competitive advantage. This study adopts case study method and is assisted with questionnaire survey analysis. This study takes the logistics company as the object company to discuss what are the intellectual capitals that the logistics company emphasizes and the relevant management systems. Furthermore, this study develops the form of internal intellectual capital report. The conclusions are as follows: 1.The company considers 30 intellectual capital items important. 2.The company has the relevant management systems for these 30 items. 3.There are some parts of the management systems that could be improved. 4.The company’s internal intellectual capital report includes the company’s mission, vision, strategy, and strategic goals, moreover, the strategic goals accompany relevant intellectual capital items. The company can develop the appropriate indicators.

在這個知識經濟時代中，智慧資本是組織競爭優勢的關鍵所在，因此企業會希望透過內部智慧資本報導來監督智慧資本的發展與執行，不過，隨著企業所採取策略的不同，將影響所重視與所需的智慧資本，並進而造成智慧資本報導內容也將會因策略的不同而有所差異。此外，從企業的市場價值與帳面價值背離情況愈趨嚴重來看，也瞭解到傳統財務報表已無法提供給外部資訊使用者有關企業未來獲利潛力之有用資訊，而為解決此問題並提昇財務報表的價值攸關性，應有必要提供智慧資本外部報導予外部資訊使用者。 　　鑑於企業對內部與外部智慧資本報導需求之與日俱增，政府機構與學術界也開始積極探討智慧資本內部與外部報導架構之議題，並提出內部智慧資本報導需揭露較詳細的組織流程與程序等資訊；而外部智慧資本報導因基於可靠性、可比較性與企業競爭力之考量，所揭露之內容則不需太詳細且應偏重組織活動與流程的結果。故本研究之主要目的係探討企業所需之內部智慧資本報導內容為何，與外部智慧資本報導內容有何不同，以及是否會隨所採策略不同而有所差異。 　　本研究係以我國資訊電子業之上市與上櫃公司為研究對象，並採取問卷調查法與統計分析法來找出企業管理者認為智慧資本內部與外部報導所應包含之內容，發現之結果如下： 一、企業基於內部管理目的，所重視及所需之智慧資本報導內容有「基礎　　設施能力」、「研發能力」、「營運流程管理」、「提昇人力資源品　　質之能力」、「拓展新客戶之能力」、「員工勝任能力」、「客戶服　　務系統之完善程度」、「客戶獲利力」等八個因素構面。 二、企業認為智慧資本內部報導與智慧資本外部報導之內容應有差異。 三、企業基於內部管理目的，所重視及所需之智慧資本報導內容會因採取　　策略之不同而有所差異。 / In this knowledge-based economy, intellectual capital is the key factor to help business get its competitive advantage. Therefore, business hopes to use internal intellectual capital reporting to monitor the development and execution of intellectual capital. The different strategies will influence the need of intellectual capital and also contribute to the difference of intellectual capital reporting. Besides, while the gap between market value and book value becomes larger, traditional financial statement becomes insufficient for external users. To solve this problem and increase the relevance of financial statement, it is necessary to provide external intellectual capital reporting to external users. In view of the increasing need of internal and external intellectual capital reporting, the government and scholars began to explore the issues of external and internal intellectual capital reporting structure actively. They also propose that internal intellectual capital reporting should disclose more detail business processes and procedures, etc.; On the other hand, external intellectual capital reporting doesn’t need detailed disclosure, but should emphasize on the outcomes of business activities and processes based on reliability, comparability, and competitiveness. The objective of this study is to find out the intellectual capital reporting of different reporting purposes and strategic types. In this study, both questionnaire survey and statistics analysis are used. The public firms in the electronic industry are the objects of the thesis. We found that: 1. Managers think that internal intellectual capital reporting includes the infrastructure ability, research and development ability, operation processes management, the ability to increase human resource quality, the ability to increase a number of clients, the qualified ability of employees, the completeness of customer service system, and the customer profits. 2. Managers think that internal intellectual capital reporting and external intellectual capital reporting are different. 3. Internal Intellectual capital reporting is affected by strategic types.