■ 高希均 于卓民 譯
In line with the speech delivered by Dr. Kao, which focused on the issue of knowledge from a personal perspective, the evaluation, management, and development of in-tellectual capital have become impera-tive for firms in the knowledge-based economy.
The growing discrepancy between market value and book value of a firm is largely attributed to intellectual capital. There is growing criticism that the traditional balance sheet does not take account of those intangible factors that largely determine a company's value and its growth prospects. Tradi-tional accounting methods examine the past and measure physical assets only. Today,new methods have been devel-oped to measure the value of intellec-tual capital neglected before.
We recognize nowadays that the source of value creation for a firm lies more in its intellectual capital, which is intangible, than in its tangible assets. Unlike tangible assets, intellectual cap-ital usually does not depreciate in val-ue over time but rather constantly in-creases its contribution to the firm. Cultivating and circulating intellectual capital throughout the organization is increasingly critical to a firm's success in the market place, especially in a global setting.
An increasingly popular classification in the West divides intellectual capital of a firm into three categories:
1. Human capital - those in the minds of individuals, such as knowledge, competences, experience, know-how, and etc.
2. Structural capital - including process, information system, database, and etc.
3. Relationship (or customer) capital -customer relation-ship, brands, trademarks, and etc.
Realizing the importance of intel-lectual capital research and development, the Taiwan government, in year 2003, set up its Taiwan Intellectual Capital Research Center that is cur-rently affiliated with the National Chengchi University. We are certain that a localized research will produce more relevant findings for our local firms in formulating better implementations to enhance their competitive-ness.
高希均教授在演講中一再強調知識的重要，反映了在知識經濟時代中，智慧資本的評價、管理與提升對於現代企業的重要性。
智慧資本是企業帳面價值與市值差異日益擴大的主要原因，有關資產負債表未能包含對企業價值及成長潛力有重大影響的無形資產，已引起愈來愈多的關注及評議。傳統的會計方法僅衡量過去及有形資產，而符合知識經濟時代的新評價方法，已開始將智慧資本計入公司價值中。
我們知道今日的企業，憑藉智慧資本創造企業價值的程度，已遠超過憑藉有形資產，而且，與有形資產不同的是，智慧資本通常不會折舊，且其貢獻會隨時間而增加，因此，企業整體智慧資本的養成及拓展，可說是企業成功的關鍵，尤其在全球競爭上。
西方國家大多趨向將智慧資本分為三類：
(1)人力資本：包含個人的知識、能力、經驗及技術等人力資源。
(2)結構資本：包含如作業流程、資訊系統、資料庫等。
(3)關係資本：包含如客戶關係、品牌、商標等。
對智慧資本研發日益重視的台灣政府，2003年在國立政治大學成立了台灣智慧資本研究中心，我們相信透過本土研究，將會獲得更多適合本土企業的研究結果，同時引領本土企業邁向更有競爭力的成功之路。
沒有留言:
張貼留言