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.