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.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0091353045 |
| Creators | 嚴靜錡, Yen Chin-Chi |
| 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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