全球經濟環境變化迅速，面對全球化與微利時代的競爭壓力，高科技產業之公司經營更顯困難，如何提升公司的整體經營與財務績效，進而創造組織價值，是經營管理者關注的重要議題。本國的經濟型態已由過去著重於資本、勞力與土地等傳統資本中，漸轉為知識導向，所以知識與智慧資本等無形資產將成為公司不可或缺的資源。因此，公司應著重於投資能夠創造更高價值的智慧資本，而本研究則根據過去文獻將智慧資本分為「人力資本」、「結構資本」與「關係資本」三大項。 本研究將以高科技產業為主要的研究範圍，且就智慧資本之人力資本、結構資本與關係資本對組織績效之關聯，並選擇以結構與關係資本為中介變數，探討此兩資本是否對於人力資本及組織績效間存在中介效果之影響。本研究選用國內上市、上櫃之高科技廠商為研究樣本，以網路問卷方式發放，採取便利抽樣形式，收取有效樣本一百份整，並使用敘述性統計、信度及效度分析、因素分析與迴歸分析。主要研究結論為：(1) 智慧資本中的三項資本對組織績效影響皆為正向顯著。(2) 人力資本對結構資本與關係資本影響皆為正向顯著。(3) 結構與關係資本皆對於人力資本及組織績效間存在顯著的中介效果影響。 Due to the economic environment changes rapidly, it is difficult to operate for high technology industry in the globalization. How to promote management efficient to create organization value becomes an important topic. In Taiwan, the traditional economic focused on capital, labor and land; however, it turns to knowledge orientation gradually. Therefore, the intellectual capital becomes the essential resource. Hence, the corporation should invest in intellectual capital to create product with highly value. The literature review was divided into three parts in this research: human capital, structural capital and relationship capital, respectively. This study takes the high technology industry as the major research scope and attempts to explore the influence of human capital, structural capital, and relationship capital on organizational performance. The research also investigates if structural capital and relationship capital may play a mediating role on the associations between human capital and organizational performance. This study selects high technology firms as research samples. It adopts convenience sampling and uses descriptive statistics, reliability analysis, validity analysis, factor analysis and regressions. The major findings are as follows: (1) intellectual capital (including human capital, structural capital, and relationship capital) has positive impacts on organizational performance. (2) human capital has positive impacts on structural capital and relationship capital. (3) structural capital and relationship capital may play a mediating role on the relationships between human capital and organizational performance. The effects of the independent variable are reduced (for partial mediation) or not significant at all (for complete mediation).
