| Summary: | 碩士 === 中國文化大學 === 會計研究所 === 92 === Along with knowledge economy time approaching, the company book value and market value disparity has been bigger, but creates reason of the disparity, the scholar names by the intangible asset, but formerly studies are devoted to the intellectual capital real diagnosis to the high tech industry, really few research wisdom capital to traditional industry influence.
This research plans to discuss, and the intellectual capital integrity which weighs the mensuration the market value/book value to take the weight datum, the intellectual capital which organizes the enterprise to divide into four big constructions surface, performs to discuss explains the intellectual capital value.
Therefore, this research goes on the market the company by the domestic traditional industry the first season to stop up to 2003, the mainland property accounts for the total property proportion to surpass 10% above company is the research object, and from 2000 to 2002 three years as research period.
Finally, the penetration variable main factors and the regression analysis, in this research discovery generally stock industry to intellectual capital two important results:
First, the influence electron industry market net value difference construction surface target, similarly has the function to the Chinese concept stock.
Second, intellectual capital of the Chinese concept stock industry existence is creates the enterprise market price net value difference the part the reason.
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