大學身為知識創新與傳遞之重要場域，其擁有的人力資源與知識擴散成果可說是大學最重要的資產。但由於現行資訊公開制度無法有效辨識和衡量這些無形資產，導致大學所創造的價值被嚴重低估。爰此，本研究旨在參酌國外經驗建構適用於我國之大學智慧資本指標，作為體現大學貢獻與價值的有效工具。為達此一目的，本研究從智慧資本理念出發，首先透過整理國內外文獻發展出適用於我國之大學智慧資本指標之初步架構，再邀請15位專家學者與利益關係人參與模糊德懷術調查，並透過層級分析法排定指標權重。經前述驗證程序後，建構出包括人力資本、結構資本及關係資本三大構面、九個項目與33項指標之我國大學智慧資本指標系統。結果發現，「人力資本」構面最重要、「學習成果」項目最受到重視，「大學吸引人才之具體策略」為33項指標中權重值排名第一的指標。

Universities, as crucial venues for knowledge innovation and transmission, own most important assets with human resources and knowledge dissemination outcomes. However, due to the limitations of current information disclosure system that cannot effectively recognize and gauge the intangible assets mentioned above, the values created by universities are severely underestimated. Therefore, this study aimed to develop an intellectual capital indicator system suitable for domestic universities using as an effective tool to embody the contributions and values of universities. The study firstly started to review domestic and foreign literatures regarding intellectual capitals and build up the preliminary framework for the intellectual capital indicators in Taiwanese universities. In addition, the study invited 15 experts and stakeholders to participate in a survey using the fuzzy Delphi method and to weight the indicators by applying the analytic hierarchy process. After the above process of expert verification, the study constructed an intellectual capital indicator system in Taiwanese universities with 9 items and 33 indicators under 3 major dimensions. The finding of the study referred that the most important dimension is “human capital,” the most valued item is “learning outcomes,” and the top-ranking indicator out of the 33 is “concrete strategies for university talent recruitment.”

大學、指標、智慧資本、資訊公開

universities、indicators、intellectual capital (IC)、information disclosure