在全球化、自由化的浪潮及科技變革的引領下，帶給企業競爭優勢之資源，不再侷限於有形資產，更須仰賴無形資產(智慧資本)的有效管理與運用。王耀興(2002)分析我國銀行業經營績效不彰原因，顯示我國銀行業亟須透過智慧資本衡量指標之建置與管理，以改善經營績效。一般認為外國銀行較具智慧資本管理經驗，故本研究以某外國銀行之在台分行為研究對象，分析該行之重要智慧資本衡量指標，以供我國銀行業參考，主要探討之問題包括：
(一)辨認銀行業智慧資本具重要性之衡量指標為何？
(二)辨認銀行業智慧資本具重要性之衡量指標是否因業務性質互異而不同？
此外，並發展銀行業智慧資本衡量指標先導性問卷，以供後續研究者大量施測問卷之參考；另針對王耀興(2002)之分析，嘗試提出以策略為核心之組織績效衡量架構。
本研究除建立銀行業智慧資本衡量指標先導性問卷外，有關結論如下：
(一)銀行受訪者認為重要之智慧資本衡量指標計34項，其中組織資本佔16項為最高，其次為人力資本及顧客資本各9項。訪問結果顯示組織資本在銀行業之重要性，惟有提升作業效率，才能增加客戶滿意度。
(二)由於業務性質不同，銀行兩部門受訪者對於若干智慧資本衡量指標重要性之認知，有相當之差異性，並多見於衡量人力資本之指標。
(三)銀行業務性質特殊，建議本國銀行多重視人力資本之經營團隊領導力、徵募與訓練計畫完整性及員工績效表現等指標，組織資本之組織架構調整性、組織體系具風險控管能力及整合性風險管理等指標，以及顧客資本之產品獲利率及目標客戶群貢獻度等指標。
關鍵字：智慧資本、衡量指標、策略 / Under the wave of globalization, deregulation and rapid change in information technology, the sources of competitive advantages of an organization rely heavily on the management of its intangible assets (intellectual capital). The operating performance of domestic banks in Taiwan has been slow. Analysis shows that consideration for the measurement and management of intellectual capital could be helpful. Based on interviews with officers from a foreign bank’s branch office located in Taipei, the main research questions explored in this thesis are as follows:
1. What are the important intellectual capital indicators to a bank?
2. Will the nature of the business influence cognition of the importance of intellectual capital indicators?
In addition, built on measures reviewed from the literature and interviews with practitioners, this research develops a preliminary questionnaire that provides an initial basis for further research.
The primary findings of this research are shown as follows:
(1) There are 34 important indicators, including 16 indicators for organizational capital, 9 indicators for human capital and customer capital respectively. The results show that organizational capital is extremely important to the bank interviewed. An enhanced organization capital can improve efficiency and better serve its customers.
(2) Differences in the nature of banking business influence the cognition of importance of indicators. The essential differences are found mostly in human capital.
(3) It is suggested that emphases on indicators such as management team leadership, recruiting and training program, employees’ performance, adjustability in organizational structure, risk management, product profitability and profitability for target customers could be considered for domestic banks as a starting point to improve their performance.
Key words: banking industry, intellectual capital, indicators, strategy.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0089932049 |
| Creators | 項蓮華 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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