智慧資本各領域研究於近年皆有快速的增長與延伸，其中議題探討著重於分類、衡量與資本彼此間的動態行為。分類的研究自1997年開始，即有多元的探討，不斷有學者提出新的分類架構，學者間分類概念大致約可分為三大類：人力資本、結構資本與顧客資本，差異多在其中組成元素的解釋範圍、定義或是從屬層級的調整。衡量方面的研究亦相當多元與豐富，許多學者提出衡量的工具或架構，試圖衡量出學者所分類智慧資本類別的存量大小與價值。在資本間動態行為的研究上，涉獵的學者相對較少，因此也提供了本研究發展的空間。
針對過去學者較少探討的動態行為，尤其是資本的流動與影響次序方面，展開相關議題的研究。在過去文獻與暑期實習期間實際對公司觀察的啟發下，發展出三階創價過程，分別對應到三種不同的產品與顧客類型。在此三階創價過程中，智慧資本存在流動次序、智慧資本影響範圍、創新行為等型態上的差異。透過對中國砂輪股份有限公司實際的訪談與觀察，公司裡三種差異鮮明的產品類別，提供了研究所形成三階創價過程差異的驗證。研究中所述及的創價過程並非附加價值的創造過程，而是過程中顧客使用產品後會使得成本降低或是生產效益增加，增加了公司的顧客資本或是其他智慧資本。企業價值包含財務價值與智慧資本，本研究所述創價過程，為智慧資本增加所提升的企業整體價值與顧客產品使用效益兩部分。
本研究在資料的收集與分析中獲致以下六個研究發現：依創價過程的不同，有不同的智慧資本影響深度與幅度；智慧資本的流動隨著資訊的流動而有次序性；智慧資本影響越深，所生效益越大；不同創價過程創新型態與轉化程度不同；人力資本為智慧資本流動中的關鍵影響因素；不同部門型態有資本生成的差異性存在。

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