平衡計分卡被美國哈佛商業評論評定為二十世紀最重要的七十五種商業概念之一，透過四個構面的解析，可以將企業組織之策略具體與行動緊密結合，以利企業組織之策略落實，故影響企業之經營管理甚深。而另一方面，隨著經濟演變之腳步，企業之經營模式逐漸由「資本密集化」轉變為「知識密集化」，故智慧資本於企業經營中，已扮演關鍵之角色地位。未來企業之關鍵競爭能力將著眼於其組織之智慧資本管理之上。但回顧國內相關論文，針對企業組織智慧資本之整體性管理架構之論文，仍屬少數，較少著墨。故本研究擬結合平衡計分卡與智慧資本之架構，以建構一智慧資本管理之整體性架構，進而引導智慧資本之創造及管理。並挑選一挽面業個案公司以為研究對象，將此一分析平台應用於個案公司之分析之上，以瞭解個案公司為達成策略之目的，其所應聚焦、管理、累積之智慧資本為何？本研究並依據個案公司分析之智慧資本缺口提出可行性之建議，俾作為個案公司及後續企業採用此一結構平台時之參考。

In recent years, academic scholars and business world managers have both given increasing attention to the importance of Balanced Scorecard(BSC). BSC is a very powerful strategic measurement system. And in the fast-changing business environment nowadays, the only way to create a competitive advantage is by managing IC. This thesis aims to discuss how to integrate the Balanced Scorecard with intellectual capital, and handle the issues of creation, formation, measurement and even management of strategic intellectual capital (SIC).This thesis conducts a case study under a cosmetic company to illustrate the integration between the BSC and IC. By this system, case company will find intellectual capital gap. It will help case company to implement strategy effectively and maximize value. Furthermore, these case study results and findings may be generalized to other companies adopting or considering adopting the integration between the BSC and IC as a strategic and management control device.

一、中文部分：
艾德文森，1999，智慧資本-如何衡量資訊時代無形資產的價值，林大容譯，台北：麥田出版社。
吳安妮，2004，平衡計分卡之重點發展方向，會計研究月刊，第224期(7月)：98-108。
徐女琇，1996，美容從業人員專業能力之研究，台北：中國文化大學生活應用科學研究所碩士論文，未出版。
郭淑蕙，2001，台灣北區美容師參與回流教育學習需求之研究，台北：中國文化大學生活應用科學研究所碩士論文，未出版。
麥可波特，1991，競爭策略，周旭華譯，台北：華泰書局。
彭火樹，2006，智慧資本發展概論，智慧資本管理：2-5。
艾德華坦薩克，1996，美容院經營管理，簡婕譯，台北：亞太出版社。
亨利甘比諾，1997，美容事業經營寶典，彭明瑋譯，台北：亞太出版社。

二、英文部分：
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Bukh, P. N. , M. R. Johansen,and J. Mouritsen.2002. Multiple integrated performance management systems: IC and BSC in a software company. Singapore Management Review 24(3):21-33.
Eccles, R., and N. Nohria. 1992. Beyond the hype-rediscovering the essence of management. Boston, MA: Harvard Business School Press.
Edvinsson, L. and M. S. Malone. 1997. Intellectual capital realizing your companies true value by finding its hidden brainpower. New York : HarperBusiness.
Christian,G..1982.Strategic management and marketing in the service sector,Helsingfors: Swedish School of Economics and Business Administration.
Groves, S. 2002. Knowledge wins in the new economy. Records Management Quarterly 36（2）：6.
Huseman, C. and J.P. Goodman. 1999. Leading with knowledge: The Nature of Competition in the 21st Century, Sage,Beverly Hills, CA.
Kaplan, R.,and D.Norton. 1992. The balanced scorecard - Measures that drive performance. Harvard Business Review.Boston 70(1):71-80.
Kaplan, R.,and D.Norton. 1996.Using the balanced scorecard as a strategic management system. Harvard Business Review.Boston: 74(1):75-86.
Lynn, B. 1998. Performance evaluation in the New Economy: Bringing the Measurement and Evaluation of Intellectual Capital into the Management Planning and Control System. International Journal of Technology Management 16(1/2/3):162-176.
Niamh, B.,and C. Brenda, 2000. Intellectual capital: Current issues and policy implications. Journal of Intellectual Capital. Bradford 1(3):206.

Roos, J., G. Roos, L. Edvinsson, and N. C. Dragonetti. 1998. Intellectual capital: Navigating in the new business landscape.
New York: New York University Press.