因應知識經濟時代強調創新與創業，且政府研究經費成長有限，大學逐漸調整其結構與功能，並將學術研究成果導引為產業界創新來源。本論文探討自《科技基本法》實施之後，大學在累積智慧資本的各種投入（包含人力資本、結構資本及關係資本）對於研究商業化產出的影響。本研究調查符合條件之122所大學，經由郵寄問卷予各校研發處處長，有效回收問卷為64份。實證結果顯示，臺灣的大學智慧資本累積主要來自人力資本、結構資本與關係資本。其中，人力資本為大學智慧資本中最重要的構面，對於強化專利獲得、技術移轉及創業活動皆有幫助，而結構資本與關係資本則對專利獲得、技術移轉及創業育成活動有不同程度的影響。大學具有發展基礎科學與應用發展之能力，若能導向其朝向兼具學術卓越與研究商業化之機構，將能對社會產生更大的貢獻。本論文進一步探討這些結果對於大學管理階層與政府決策制定者的管理與政策意涵。

Responding to the emphasis of innovation and entrepreneurship in the knowledge-based economy, and the limited growth of governmental research expenditure, the higher education institutions (HEIs) are changing their structures and functions, and becoming the key actors to facilitate knowledge flows into the sources of industrial innovation. This paper constructs the accumulation of intellectual capital in terms of human capital, structural capital, and relationship capital, and investigates the impacts on research commercialization performance. Through a post questionnaire survey of R&D administers of 122 HEIs in Taiwan, a dataset of 64 valid HEIs is collected. The empirical results verify that human capital as the key dimension in fostering intellectual capital, stimulating the growth of patent grants, technology transfers, as well as entrepreneurial activities among HEIs. Structural capital and relationship capital are found to affect the outcomes of research commercialization differentially. Moreover, the different attribute of HEIs affects the approach of fostering intellectual capital. The paper discusses the implications of these results for university and government policymakers.