由於科學的昌明、醫學的進步、公共衛生的改善與保健知識的普及，人類的壽命愈來愈長，尤其當代基因科技的進步，已經帶給人類，對於疾病治療、延緩死亡，嶄新的視野以及無窮的可能性。依世界衛生組織（WHO, The World Health Report 2006）預期人類壽命期望歲數，2020 年以後將達到80 歲以上，較之30 年前的55 歲，將有大幅的進步。
　　而此同時，企業的平均壽命卻愈來愈短，尤其科技含量愈高的企業，平均壽命愈短。即使Bill Gates 在資訊領域獨領風騷，他那擲地有聲的名言「我們離破產永遠只有18 個月」，便清楚描述企業擁抱新經濟競爭的殘酷現實。
　　對企業言，管理的首要課題是確保組織存活，強化組織結構的韌性，以及因應衝擊、適應變局與善用新機會的能耐。尋覓企業永續經營之道的努力，一如秦始皇帝尋找長生不老之秘，眾說紛紜人言言殊。隨著時代的演進與產業的發展，探究成功企業從優秀、卓越典範到基業長青的關鍵所在，其情況日殷。
是否也有一「永續經營之道」像長壽基因，可以蒞天下，可以使鬼不神（老子「道德經」語）
　　知識經濟時代，企業永續經營的關鍵，已從有形資產移轉至無形資產上，本研究驗證將無形資產及能力轉化在未來的產品或服務，創造永續價值，取決於企業的管理資本、智慧資本與社會資本。因應競爭環境瞬息萬變之需求，必須重新配置與調整資源及能力，才能保持成長的動力，永續經營。
　　所謂永續經營是架構在經濟成長、社會進步與環境保護三個基礎上。綜其犖犖，品質、品牌、品德三者是企業生存和生命的本質。若不確實執行企業終將失去競爭力，遑論企業永續經營。
　　本研究「管理資本、智慧資本與社會資本對企業永續經營影響性之研究－以印刷產業為例」
　　依所擬定假設研究發現：
1.管理資本對企業永續經營有顯著正向影響的假設不顯著。
2.管理資本對智慧資本有顯著正向影響的假設成立。
3.智慧資本對企業永續經營有顯著正向影響的假設不顯著。
4.管理資本對社會資本有顯著正向影響的假設成立。
5.社會資本對企業永續經營有顯著正向影響的假設成立。
6.社會資本對智慧資本有顯著正向影響的假設成立。

Over the past few decades, the human life span has increased greatly, thanks
in part to the prosperity of science, progress in medicine, improvement in public
health and the popularization of health care. Advances in modern genetic
technology have offered unlimited ideas and possibilities to cure disease and
prolong life. The World Health Organization (WHO, The World Health Report
2006) expected the average human life span to increase beyond 80 years after
2020. This is a vast improvement over 30 years ago, when the average human
life span was only 55 years.
Unlike humans, the average business life span is getting shorter, especially in
the hi-tech category. Chairman of Microsoft, Bill Gates, frequently expressed his
fear that they are always 18 months away from failure, which clearly illustrates the
cruel reality emerging in New Economics.
Management’s top priority is to ensure the survival of their organization, just
as the Chinese emperors sought the secret of eternal life. Nowadays, people
wonder if there is also a longevity gene for forever business life. Certainly the
most successful new business models are those that can discover the formula for
long life.
Increasing the understanding of intangible assets was a foundation of
corporate sustainability adapted to the challenges of the quick changes of the 21st
century. Companies that integrate and modify their resources and capabilities to
critical strategic choices, create the greatest returns from their intangible asset.
Sustainable management is built simultaneously on creating economic
development, social progress and ecological balance. Companies should strive to
identify the quality, brand and ethics that will have the biggest impact for
enhancing competencies and corporate sustainability.
The following discussion-
The Influence of Management Capital, Intellectual Capital and Social Capital
on Corporate Sustainability: Empirical Evidence of Taiwan’s Lithographic Arts,
has found the following conclusion:
1. Corporate sustainability is not significantly related to management capital.
2. The effects of management capital on intellectual capital are positive.
3. Corporate sustainability is not significantly related to intellectual capital.
4. The effects of management capital on social capital are positive.
5. The effects of social capital on corporate sustainability are positive.
6. The effects of social capital on intellectual capital are positive.

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