The Study of Inducting Intellectual Capital Concept into Defense Budget Management

• Main Authors: Po-Chih Chen, 陳柏志
• Other Authors: Fu-Chiang Chen
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/51307743557255727562

碩士 === 國防管理學院 === 國防財務資源研究所 === 95 === This research regards the defense budget management unit as the research subject. By using Structural Equation Model(SEM), we investigates the relationship between the factors of the intellectual capital of defense budget proformance, and check the influence of intellectual capital and defense budget proformance. The first important capital of intellectual capital connotation the takes the concern of budget management unit is “Human capital” ,and the second one is “Relationship capital” .The recognization of budget management units about intellectual capital and budget proformance has significant difference. This study shows that “Human capital” has significant influence to“Structural capital”and “Relationship capital” and directly effect to budget proformance in the budget management units. It shows that reinforcing the “Human capital” of the budget units is the most directly and effective way to better the proformance. By the mediated effect of budget proformance we find that the path (human capital through structural and relationship capital to affect budget proformance) has significant effect. The human capital accumulation of the budget management units can indirectly through the structural and relationship capital to make postive effect to budget proformance.