隨著管理環境日趨的複雜與變化，智慧資本、社會資本、創業導向與創新等議題越來越受到管理者的重視．本研究的主要目的為探討社會資本與創業導向對於智慧資本及創新之干擾效果，並試圖將這些變數的關係發展出一個更周延的架構．

　　本研究採用問卷調查，問卷衡量59項項目，並以臺灣製造業及服務業的700家企業為樣本對象，最後共回收159份有效問卷．研究的結果發現：1.智慧資本，包含人力資本、顧客資本以及結構資本對於創新及企業績效有顯著的正向關係 2.社會資本與創業導向對於智慧資本及創新具有顯著之干擾效果．隨著管理環境的發展。由於過去學者對於此方面之研究仍不完整，故本研究之結果不論對未來學術界理論之推展與企業界之實務運用將具有参考價值。

　　As the management environment has become more dynamic, the emphases of intellectual capital, social capital, entrepreneurial orientation, innovation are some of the important issues that executives need to follow. The purpose of this study is to investigate the moderating effects of social capital and entrepreneurial orientation on intellectual capital and innovation. This study intends to fill these research gaps and develop a more detailed research framework for the relationship.

　　A 59-item survey questionnaire was developed, and 700 manufacturing and service firms in Taiwan were selected as the samples of this study. Mail survey was conducted and respondents were asked to express the opinions related to the intellectual capital and innovation of their firms. 159 valid questionnaires are used for statistical analysis, including factor analysis, t-test, multiple regression analysis, canonical correlation analysis, and structural equation model.

　　The results conclude that: 1.the emphasis of intellectual capital, including human capital, customer capital, and structural capital, is associated with the levels of innovation and business performance; 2.there are significant moderating effects of social capital and entrepreneurial orientation on the relationships between intellectual capital and innovation. Since very limited studies have concentrated on above issues, the results of this study can provide important references to academicians and practitioners for their further theoretical validation and practical application.

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