摘要
　　面對年底新一波廣播頻率重整與開放，無形中亦將聽眾群瓜分、區隔而形成了激烈的競爭態勢。媒體本就是需要創意且不斷創新的事業體，但這其中牽涉到電台本身的知識能力，因為電台執行的是一項傳播工作，需判斷、分析、擷取外部有用的資訊與知識，經由內部的轉移、整合、創新而後成為聽眾所願意接收的訊息，再經由聽眾的回饋修正企畫、製作的方向而形成一種組織內特有的資產，而此一流程又需靠組織良好的學習能力方能發揮效益。許多專家學者均強調，知識型的產業型態將是未來台灣企業所需經營與注重的要項，但是在此過程中，傳統的會計原則並無法完整的表現出知識型企業在無形資產上的經營與獲利能力，因此有許多學者與企業漸漸地投入這方面的研究，但是目前大多數智慧資本的討論文獻只針對其概念與方法做敘述式的介紹，而在具體的評估和綜合性的衡量方面，相關的研究仍然有限。
　　因此，本研究的目的在於建構適合我國媒體產業的智慧資本評估模式，以及深入探討該產業智慧資本的現況。以過去文獻學者所探討的智慧資本相關議題為基礎，並結合平衡計分卡的績效評估特性，以建立一整體性的分析架構，另透過資料包絡分析方法，作為進一步討論與分析該產業的智慧資本經營現況。
關鍵詞：智慧資本，平衡計分卡，資料包絡法。

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