本研究以台灣上市櫃公司為研究對象，探討管理能力與組織資本之關聯性。實證結果顯示，管理能力較高之公司，其組織資本也會相對較高，管理能力與企業組織資本具正向關聯，並且為影響組織資本之重要因素。故CEO可以透過本身對公司全體員工的影響力左右公司的組織資本，身為公司最重要的關鍵人才，能力好的CEO會為公司投資較多的組織資本，並塑造組織資本，使其為公司創造永續經營競爭力。本文實證結果除了有助於釐清管理能力與組織資本之關聯性，亦彌補過去探討組織資本文獻之缺口，也豐富探討管理能力此一脈絡之文獻。

Using Taiwanase listed companies, this research explore the relationship between managerial ability and organizational capital. The empirical results show that companies with higher managerial ability have relatively higher organizational capital. Managerial ability is positively related to organizational capital and is an important factor affecting organizational capital. The result implies that CEOs may change the organizational capital of companies through their own influences on all employees of the company. As the most important key talent of the company, a capable CEO would invest more organizational capital for the company and shape the organizational capital to create sustainable business competitiveness. The empirical results of this article not only help to clarify the relationship between managerial ability and organizational capital, but also fill up the gaps in the literature on organizational capital in the past, and also enrich the literature on the context of managerial ability.

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