本研究以非營利組織為個案對象，探討其外部報導所需揭露之重要智慧資本及相關管理機制，並提出以下四點結論： 一.個案基金會重視之智慧資本項目分布於八個次分類共23項，且個案基金會所重視之智慧資本項目與其使命、願景及目標緊密結合。 二.個案基金會認為重要之23項智慧資本項目中，有12項報導可行性未達「可行」，背後原因可歸納為：屬內部機密資訊以及指標較為抽象。 三.針對重要之智慧資本項目，個案基金會設有具體的管理制度與方法。 四.個案基金會之智慧資本外部報導可分為兩部份，第一部份為個案基金會之願景、策略、管理挑戰、行動目標及衡量指標；第二部份則是包含人力、結構及關係資本三類項目之智慧資本報表，並將其區分為量化及非量化指標。 / This research adopted case study on the non-profit organization to understand what should be disclosed in the external intellectual capital report and how to manage the specific intellectual capital. The conclusions are as followings: 1.The foundation considered 23 indicators important. These indicators are closely combined with the foundation’s mission, vision, and goals. 2.Among the 23 important indicators, 12 indicators’ reporting feasibility didn’t achieve”feasible”. The reasons are confidentiality and abstract. 3.The foundation has corresponding management measures for these 23 indicators. 4.The foundation’s external intellectual capital report can be divided into two parts: the first part is about the foundation’s mission, management challenges, goals, and measurements; the second part is intellectual capital statement including quantitative and qualitative indicators.

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.