隨著全球化、科技變遷、競爭激烈與強調知識經濟環境的到來，如何運用策略領導能力以鼓勵、支持和竭盡所能引導員工發揮其知識與能力，甚而蓄積成為公司的資產，則是一個重要的課題。而近年來，傳統財務報表或有形資產作為衡量公司的價值已漸漸式微，進而對公司價值的評斷是以組織的核心競爭能力、專業知識、創新的觀念和經驗豐富的經營團隊等之資產結構方式。而其中所隱藏包含無形資產及知識創造的價值，就是智慧資本（Intellectual Capital）。高科技企業屬於知識密集科技導向的產業，它可以帶動國家經濟快速的成長，是目前我國經濟發展及產業升級的主導力量。因此，本研究主要的目的乃針對高科技企業，探討策略領導能力對智慧資本影響的程度及互動的關係。
　　本研究以天下雜誌2002年1000大製造業中上市高科技企業為研究對象，採用郵寄問卷法，邀請高科技企業中高階主管為訪問者，總計回收168份有效樣本，以實證研究策略領導能力對智慧資本之影響，所收集資料是透過SPSS及STATISTICA軟體來完成各項資料統計分析工作，主要運用的方法有敘述統計、因素分析、典型相關分析、集群分析、變異數分析、Duncan檢定、K-W檢定、Mann-Whitney U檢定及卡方獨立性檢定。
　　本研究結果發現：（一）當策略領導能力趨向激勵與整合能力時與人力資本中之知識傳承水準具有高度正相關，與團隊合作水準具有中度正相關，與結構資本中組織結構調整能力具有高度正相關，與關係資本中的合作夥伴導向具有高度正相關；（二）當策略領導能力若是傾向前瞻領導能力者僅對人力資本下知識傳承水準具有中度的正相關；（三）人力資本中知識傳承水準與結構資本中組織結構調整能力呈高度正相關；人力資本中專業技能水準與結構資本中智慧財產取得能力呈高度正相關；人力資本中知識傳承水準與關係資本中合作夥伴導向呈高度正相關；結構資本中智慧財產取得能力與關係資本中顧客經營導向呈中度正相關；（四）企業高階主管若能發展全方位的策略領導風格時對智慧資本都有正向的蓄積效果；而激勵整合群的策略導能力又相較前瞻領導群的策略領導能力好；（五）不同策略領導群之高階主管的領導策略並不會受公司成立的年數、公司資本額的大小及公司員工人數多寡而有不同。

　　Following the globalization, changes of technology and focus on knowledge-based economy, using strategic leadership capability to encourage and guide employees to fulfill their knowledge and abilities on jobs, and further become asset of companies, has become an important issue. Recent years, the way to value a company by financial statements and assets has been changed into value by organization core-competency, know-how, innovative concept and experienced work team. Invisible assets and value created by knowledge, so-called intellectual capital, are also included. High-tech industries, the main power bring Taiwan to economy development and upgrading industries, belong to know-how intensive industries and lead nation economy to speedy development. Therefore, this research is to discuss how strategic leadership capability affects intellectual capital and how the both interact.
　　This research takes high-tech companies from the biggest 1000 manufacturers on magazine as the participants, and invites mid to high ranking managers to be interviewee. 168 valid samplings are analyzed by SPSS and STAISTICA software, such as descriptive statistics, Factor analysis, Canonical Correlation analysis, Cluster analysis, ANOVA, Duncan’s test, K-W test, Mann-Whitney U test and Chi-squared test.
　　The results discover that 1) when strategic leadership capability tends to encouragement and integration, the relationship with know-how descending of human capital is highly positive, with team work is middle positive, with organization structure arrangement ability is highly positive, and with co-worker of relation capital is highly positive. 2) when strategic leadership tends to foresight leadership capability, the relationship only shows middle positive to know-how descending of human capital. 3) know-how descending of human capital shows highly positive relationship with organization arrangement ability of structural capital; know-how level of human capital and intellectual property right of structural capital shows highly positive; know-how descending of human capital and co-worker of relation capital are highly related; intellectual property right of structural capital and customer-focus of relation capital shows middle related. 4) high-ranking managers will help intellectual capital get improvement when they develop well-round strategic leading style, and the strategic leadership capability of encouragement and integration shows better result than foresight leadership capability. 5) the leading style of high-ranking managers from different strategic leadership does not affected by company capital, years and number of employees.

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