智慧資本經營管理決策分析──以AHP觀點

Case study on I.T.Industry Venture Capital--Focus on Intellectual Property Capital

金融產業已進入屬高度競爭與超優勢競爭（hyper-competition）之態勢，惟有以動態競爭分析因應決策，始能勝出。本研究是針對金融控股公司智慧資本的內容作ㄧ深入探討，經參考相關內部作業放款流程、智慧資本文獻及訪談金融控股公司內部人員利用問卷調查方法，發展58項智慧資本衡量指標，分屬「人力資本」、「結構資本」與「關係資本」三大構面。經由因素分析法萃取智慧資本的關鍵因素，人力資本構面萃取「工作能力」、「專業知能」、「工作內聚力」與「學歷程度」四個因素；結構資本構面萃取「放款作業效率」、「知識管理與創新」、「催收技術」與「資訊分享環境」四個因素；關係資本構面萃取「與內部協調合作關係」及「與外部顧客互動關係」二個因素。以AHP分析結果，除「專業知能」與「工作能力」在人力資本的重要性排序稍有變化外，其餘關鍵因素在各智慧資本結構的重要性排序與因素分析法的重要性排序相同。本研究結果皆反映在「知識管理與創新」及「資訊分享環境」對金融控股公司內部是非常重要的智慧資本，而「與外部顧客互動關係」、「學歷程度」與「工作能力」是較不被重視的智慧資本。

This research aims to hold a considerably debate on the Holding Companies’ intellectual capital. By ways of reviewing relevant intellectual capital written works, and of interviewing with a few of the members in National Finance Comptroller Bureau, we developed fifty-eight measuring indicators. Which are attributed to three constructional catalogues, such as “manpower capital”, “constructional capital” and “coordinative coherency capital”. By using method of factor analysis, the following key factors of intellectual capital are acquired : the “manpower capital” is extracted with four factors, which are as “working capability”, “professional expertise”, “work coherency”, and “personal educated degree” ; the “constructional capital” is extracted with four factors, which are as “auditing efficiency”, “innovation and knowledge management”, “auditing techniques”, and “informational condition” ; as for the “coordinative coherency” is extracted with two factors, which are “internal coordination and cooperation” and “interacting with external environment”. Except for above, other findings are based on the Analytical Hierarchy Process （AHP）, which shows the importance of “professional expertise” and “working capability” in manpower capital a few differential priority, the other key factors’ importance of priority in various capitals are the same as what the factor analysis method shows. This research reflects that “professional expertise” and “working capability” are two very important items of intellectual capital in military financial departments, the least important factors of intellectual capital are following with “interacting with external environment”, “personal educated degree” and “informational condition”.