| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 97 === This research adopted case study on the non-profit organization to understand what should be disclosed in the external intellectual capital report and how to manage the specific intellectual capital. The conclusions are as followings:
1.The foundation considered 23 indicators important. These indicators are closely combined with the foundation’s mission, vision, and goals.
2.Among the 23 important indicators, 12 indicators’ reporting feasibility didn’t achieve”feasible”. The reasons are confidentiality and abstract.
3.The foundation has corresponding management measures for these 23 indicators.
4.The foundation’s external intellectual capital report can be divided into two parts: the first part is about the foundation’s mission, management challenges, goals, and measurements; the second part is intellectual capital statement including quantitative and qualitative indicators.
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