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.