智慧資本與輕資產之關連性

The Relationship between Intellectual Capital and light-asset

10.30163/BR.200812.0003

黃劭彥(Shaio-Yan Huang)；吳廣文(Kuang-Wen Wu)；林琦珍(Chi-Chen Lin)；洪秋華(Chiu-Hua Hung)

智慧資本 ； 輕資產 ； 資產報酬率 ； Intellectual capital ； Light-Asset ； ROA

文大商管學報

13卷2期（2008 / 12 / 01）

25 - 46

繁體中文

在新經濟時代，以智慧資本驅動輕資產，輕資產係除了智慧資本外，尚有其他無法衡量的資產，而輕資產創造財富的比重超過重資產。目前除商譽及無形資產外，大部份的輕資產未列於財務報表中，未有明確的價值測量方法，若能測量輕資產價值，將有助於企業的資產運用能力。本研究採取投入資產報酬率推導輕資產價值模式，用以探討輕資產與智慧資本的關聯性。本文研究台灣電子產業，利用人力資本、創新資本、流程資本、顧客資本四個構面，來衡量輕資產對智慧資本的影響。本研究發現人力資本、創新資本、流程資本、顧客資本對輕資產的影響部分相關。

In the era of knowledge based economy, the light asset is driven by the intellectual capital. Most light capitals are not listed in the financial reports as there is no standard method to evaluate such property. An effective method to evaluate light capital will improve the company ability to operate its property. Our paper will focus on demonstrate the rate of return and derive the model of light capital value. The model will be the study about the connection of light capital and intellectual asset. With significance of focus on intellection asset, the light capital will be increase in consequences. In conclusion, the human resource, innovation, operation and customer capital has significance influence in light asset.

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