伴隨國際浪潮的變化，企業社會責任(Corporate Social Responsibility)已成為當前企業重要的經營課題，對於創造股東權益極大化的企業目標下，企業必須同時履行企業社會責任，兩者兼容並蓄，使企業達到雙贏的局面，而過去實證研究鮮少針對智慧資本與企業社會責任績效上的影響進行探討。因此，本研究藉由智慧資本的觀點下探討企業社會責任公司經營績效的攸關性。試圖檢驗台灣企業社會責任公司的智慧資本運作及配置情形，以提供企業作為智慧資本創造經營績效的方針。由實證分析結果得知，企業社會責任公司加強智慧資本個別項目中的「人力資本」、「顧客資本」及「流程資本」，其經營績效表現較為突出，雖然本研究中「創新資本」未支持論點，但整體而言，智慧資本的投入係足以增進企業社會責任公司的經營績效，所以履行企業社會責任的同時，有效運用智慧資本能夠創造更高的企業價值。

With the process of international tide, corporate social responsibility has become an important topic for enterprise management. An enterprise must attach equal importance to the maximization of shareholder equity while fulfilling its corporate social responsibility so as to achieve a win-win situation. There are few empirical studies exploring the impact of intelligence capital and corporate social responsibility on business performance. In other words, the author explores the correlation between corporate social responsibility and enterprise operating performance from the viewpoint of intelligence capital and measures the operation and configuration of intelligence capital among Taiwanese companies fulfilling corporate social responsibility to serve as references for the improvement of corporation management performance based on intelligence capital. The empirical analysis results show that the enhancement of "human capital", "customer capital" and "process capital" by socially responsible companies can significantly improve the business performance. Though, the "innovation capital" is proved irrelevant in this study. Generally speaking, the input of intelligence capital can enhance the business performance of socially responsible companies. Therefore, the effective employment of intelligence capital during the course of fulfillment of corporate social responsibility can create a higher business value.

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