隨著競爭核心的轉移，愈來愈多的組織，開始明確認識到，除有形的財務報表及股東價值外，還隱藏一塊無形資產即智慧資本；這項資源掌舵著企業競爭優勢的根本來源，組織應該有系統地分類整合，尋找一些方法以有效管理，藉以運用於企業策略之制定，來推動部門間和企業間新思想和經驗的共享。
國際企業競爭愈來愈激烈，企業當思考如何提升其競爭力，掌握機會戰勝以對方。諸如運用企業流程再造（Business Process Reengineering），藉以改進工作效率，以較少的資源做更多的事；借重全面品質管理（Total Quality Management），通過不斷學習，讓事情做的愈來愈好；建立新的核心能耐（Core Competency） 以穩固組織的基礎；提升創新能力（Innovation Capability），引入更好的產品和服務，以爭奪市場；運用社會網路分析（Social Network Analysis），共同創造和共用知識；另一方面如能推廣實踐智慧資本，善用系統方法管理智慧資本，更能協助企業提升競爭力。
然而智慧資本定義分歧多端，依然缺少一致標準與資訊揭露的事實現況；在此狀態下，實際執行智慧資本比較依舊難以客觀。因此，本研究收集現有已揭露的資訊中之智慧資本因子，盡量客觀地探討比較兩企業之發展、分析競爭態勢與研究企業間相互關係，進而對企業有所幫助。
關鍵詞：智慧資本、企業流程再造、全面品質管理、核心能耐、創新能力及社會網路分析

With the transformation of competition core, more and more organizations have begun to realize important of hided intangible assets clearly, besides tangible financial statement and shareholder's value. It is called intelligence capital. This resource holds the competition advantage of foundation for enterprise. The organization should classify and combine systematically. They shall look for some methods in order to manage effectively to apply in enterprise' strategy planning ad to promote the interdepartmental sharing with new thought and experience among enterprises.
International enterprises are fiercer and fiercer in competition; enterprises shall think how to improve their competitiveness to master the chance and to defeat the competitor. For example application of BPR (Business Process Reengineering) improves working efficiency and does more things with fewer resources. Rely on the TQM (Total Quality Management) for support and studying constantly does the thing more and more well. To set up the new key ability (Core Competency) is in order to stabilize the foundation of organizing. To promote the innovation ability (Innovation Capability) lead better products and service into markets as the winner of contender. Application of SNA (Social Network Analysis) creates and uses knowledge commonly. In the other hand, to popularize and, to practice, and to manage the intelligence capital by systematization can assist enterprises to promote the competitiveness.
Nevertheless, intelligence capital definition is more difference in many hands. It is lack identical standard and fact information presented situation to let carry out the intelligence capital is still more difficult via impersonality. Therefore, we correct the intelligence capital associated factor in the existing information through this research to comparator the development, to analysis the competition situation, and to research the interrelation among enterprises impersonally. It will be a more helpful for enterprises.
Key words：Intelligence Capital, Business Process Reengineering, Total Quality Management, Core Competency, Innovation Capability, and Social Network Analysis

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