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Title:	綠色新產品開發之智慧資本－國內某資訊電子企業之個案研究 The intellectual capital in development of green new product - a case study of an enterprise in information and electronics industry
Authors:	劉姵礽
Contributors:	王文英劉姵礽
Keywords:	綠色新產品開發智慧資本智慧資本管理制度智慧資本內部報導 Green new product development Intellectual capital Intellectual capital management system Intellectual capital internal reporting
Date:	2015
Issue Date:	2015-08-03 13:18:09 (UTC+8)
Abstract:	創新是企業競爭力的來源，擁有堅強的新產品開發能力是企業成功的關鍵。然而，隨著世界經濟發展的腳步不斷加快，環境品質遭到破壞，各界開始倡導綠色經濟，包括歐盟自2000年開始陸續發布的環保指令，表示企業生產的產品必須考量綠色－對環境友善是一個必要趨勢。而在今日的知識經濟時代，智慧資本的重要性漸漸取代原料、廠房等有形資產，成為企業創造的來源。本研究採個案研究法，以國內某資訊電子企業為對象，探討綠色新產品開發之重要智慧資本及其管理、報導機制。研究結論如下: 一、個案公司綠色新產品開發之重要智慧資本包含九大因素構面。二、個案公司研發部門與永續發展辦公室對於綠色新產品開發之重要智慧資本的看法一致。三、個案公司對於綠色新產品開發之重要智慧資本均設有具體的管理制度以助蓄積。四、個案公司目前尚未將重要智慧資本資訊彙總為一份完整的內部報導表，故本研究衡酌各報導形式之優缺點，設計了一份內部報導表，透過量化與非量化項目的揭露，供其更了解綠色新產品開發之重要智慧資本的發展情形。 Innovation is the source of corporate competitiveness, equipping with excellent new product developing ability is the key to success. With the accelerated development of the world economy, the environment quality continues to decrease. More and more people began to pay attention to environmental issues, advocating green economy. With the rise of international environmental regulations such as the three environmental directives issued by the EU, enterprises face more pressure to take green issues into the consideration of the products. And in the information age, the importance of intellectual capital exceeds the tangible assets to be the value driver of enterprises. This study adopts case study method and is assisted with questionnaire survey analysis. This study takes one enterprise in the information and electronic industry as the object company to discuss what is the important intellectual capital of the green new product development and their management and internal reporting system. According to the result of case analysis, the research claims four conclusions in response to the research questions. 1. The case company considers 9 factors as important intellectual capital of the green new product development. 2. The R&D department and the Corporate Sustainability Office of the case company have consistent view of the important intellectual capital of the green new product development. 3. The case company has specific management system to help the important intellectual capital of the green new product development accumulate. 4. This study designs an internal intellectual capital reporting form to help the case company learn the development of the important intellectual capital of the green new product development.
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Description:	碩士國立政治大學會計研究所 102353026
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0102353026
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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