智慧資本對企業績效之影響研究，以台灣設計業為例

Abstract

台灣已逐漸轉型成為知識經濟的國家，瞭解智慧資本如何為企業創造價值也日益重要。因此，本實證研究探討智慧資本如何影響企業績效，並以台灣設計業作為研究對象。

本研究採用智慧資本問卷來衡量智慧資本，包含人力資本、結構資本、關係資本三個構面。樣本母體為台灣設計業主管，共取得八十七份有效樣本。問卷資料以部份最小平方法及複迴歸向後刪除法進行分析，並獲得以下結論：

一、部份最小平方法分析指出智慧資本確實對台灣設計業之績效有顯著影響；人力資本對結構資本、結構資本對關係資本、關係資本對企業績效皆呈正相關，且研究模型對較年輕、或人數較少之設計公司有較高之解釋力。

二、複迴歸結果亦證實智慧資本對台灣設計業績效有顯著影響。分析結果不僅指出設計業的產業特性，亦探討設計業之改進空間。此外，複迴歸分析改善部份最小平方法之分析缺點，所有模型對台灣設計業績效都有高度解釋力。

最後，本研究針對台灣政府、設計業主管、及未來研究方向提供具體建議。

Transforming into a knowledge-based economy, there is an increasing need for Taiwan to explore how intellectual capital creates value for companies. Thus, this empirical study aims to understand how intellectual capital influences the business performance, specifically in the context of Taiwanese design companies. An Intellectual capital questionnaire was adopted to measure the intellectual capital components, including human capital, structural capital, and relational capital. The population is managers of Taiwan’s design companies. 87 samples are collected and the data are analyzed by Partial Least Squares (PLS) and multiple regression through backward elimination method. The conclusions are listed below: 1. PLS analysis pointed out that intellectual capital does have significant influence on Taiwanese design companies’ performance. The positive influence of human capital to structural capital, structural capital to relational capital, and relational capital to business performance are proved to be significant. However, the model has higher explanatory power on younger companies or companies with fewer employees, which left room for future research improvement. 2. Multiple regression results proved intellectual capital’s significant impact on business performance. The outcomes discovered the characteristics of Taiwanese design industry and pointed out room for the industry’s improvement. Also, it improves the problem of PLS analysis. All the models have high explanatory power over Taiwanese design companies performance. Also, some recommendations for the government, Taiwanese deign company managers, and future researches were provided.