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Title:	網際網路公司核心智慧資本管理制度之探討─以入口網站為例
Authors:	高婉容
Contributors:	王文英高婉容
Keywords:	核心智慧資本管理制度網際網路入口網站人力資本流程資本創新資本關係資本 management system of the core intellectual capital Internet portal site human capital process capital innovation capital relation capital
Date:	2002
Issue Date:	2016-05-10 15:55:37 (UTC+8)
Abstract:	無時間及距離限制之網際網路的出現，大舉改變了人類的生活，除了深入家庭外，亦同時深入企業，大幅改變企業經營模式。新的經濟型態是由新技術、全球化趨勢和當前財務報表所看不到的無形資產所組成，全球產業的競爭要素正由實體資產的競爭轉為虛擬的、無形的資產競爭，許多學者稱這些無形資產為智慧資本。網際網路被認為是一個知識密集和人力資源密集的高附加價值產業，智慧資本在此類產業中相形重要，因此智慧資本的管理制度便成為其主要課題。　　近來，網際網路產業呈泡沫化現象，此時存活下來而仍佔有一席之地的網際網路公司，必有其優勢所在。本研究即欲探討為其創造高價值及延續其競爭力之核心智慧資本管理制度為何。　　本研究採個案研究法，輔以問卷調查，以能吸引最多顧客、與一般大眾親近度最高的入口網站為研究對象。首先，初步訪談個案公司主管有關該公司之核心智慧資本管理制度，再根據文獻及訪談所得資訊，設計問卷進行調查，以瞭解個案公司主管對其公司各項智慧資本細項之重視程度，再就各公司核心智慧資本之管理與衡量方式進一步深入訪談，經整理分析及比較探討後，做出以下結論：　　一、入口網站公司共同重視之智慧資本次分類為人力資本中的「經營團隊」、「專業技能」、「向心力」、「創造力」，流程資本中的「組織彈性」，創新資本中的「智慧財產」，關係資本中的「顧客規模」、「顧客忠誠」、「顧客資訊」、「策略夥伴」及「聲譽」，共計十一項。　　二、策略會影響核心智慧資本的組成內容。　　三、考量公司策略及經營背景以制訂適切之管理制度，幫助核心智慧資本之創造、累積及維持。　　Timeless and accessible Internet changes our life style. Besides families, it goes deep into the enterprises and drastically changes business models. New economy is composed of new technology, trend of globalization and intangible assets that aren`t presented in financial statements. Competitive factors of globe industries have shifted from physical assets to intangible assets, which are called “Intellectual Capital”. Internet industry, which is knowledge and human-intensive, is considered as high value-added industry. Intellectual capital in this industry is more important than others; therefore, the management system of intellectual capital is the primary topic. 　　The Internet companies, which could survive at the Internet bubble and play a decisive role, must have extraordinary advantages. The purpose of this study is to explore how to manage the core intellectual capital, which can create high values and raise competitiveness in the Internet companies. 　　Case study and questionnaires are used in this study. The objects of this study are the portal sites that are the most attractive and close to the public. Firstly, by interviewing the executives, we could have the preliminary understanding about the management system of the core intellectual capital. Secondly, according to the result of literature review and our work in stage one, we designed and collected our questionnaires. Through the questionnaires, we could understand how the executives stress the attributes about the items of intellectual capital. Finally, we had detailed interviews with the executive of our objects by above results. After analyzing and comparing the results, the conclusions of this study are: 　　1. Portal sites stress the partial same sub classification of intellectual capital, which are ‘management team’, ‘professional skill’, ‘employee commitments’ ,and‘creativity’ in human capital ,‘flexibility of organization’ in process capital ,‘intellectual property’ in innovation capital , ‘customer scale’ , ‘customer loyalty’, ‘customer information’ ,‘strategic partners’ , and‘reputation’ in relation capital. 　　2. The composition of the core intellectual capital is effected by strategy. 　　3. To create, accumulate and maintain the core intellectual capital is by establishing the appropriate management system with considering the strategy and background of the enterprise.
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Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#A2010000465
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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