資訊電子業商品擁有生命週期短、研發密集度大與人才需求量多等特性，因此對於智慧資本之投入量較多。本研究嘗試根據智慧資本之觀念架構，將無形資產區分成研發、廣告和薪資，探討其與績效指標之相關性。
國內外發生許多企業財報不實的事件，因此建立公司內部治理機制成為企業首要之責任，本研究探討股權結構中傳統與核心代理問題及董事會特性對績效指標及智慧資本的影響。
信用評等為衡量企業經營與財務風險的系統，本研究採用經濟新報社所提出之TCRI指標，期望探討其與公司治理及智慧資本的關係。
研究樣本選取期間為2000年到2005年連續六年的年資料，研究對象是上市上櫃資訊電子產業，以Panel Data模型來做實證分析。研究結果如下：
一、公司治理變數對於智慧資本投入量有影響。
二、公司治理與智慧資本對於績效指標有影響。
三、透過智慧資本的中介會提昇公司治理對績效指標的影響。
The information electronics industry commodity has the life cycle short, and the density of R&D is big and the person demand quantity is many, therefore they are more investment quantity regarding the intellectual capital. According to research construction, intellectual capital divides into the R&D, the advertisement and the salary, the study discusses its and relevance of the performance index.
Enterprise happens issuing unreal financial report and causes the corporate finance crisis in the domestic and foreign country. This research discusses the stockholder's rights structure and the board of directors’ characteristic.
The credit rating system measures corporation management and the financial risk, and has the inseparable relations with the management performance. The study uses TCRI index of TEJ Data bank, and it discusses corporate governance and the intellectual capital relations.
Research sample selection period is 2000 to 2005 continuously six years, the research object is listed and OTC information electron industries in Taiwan, the study analysis by Panel Data. Findings as follows:
First, the corporate governance affects the investment quantity of the intellectual capital
Second, the corporate governance and intellectual capital affect the performance index.
Third, intellectual capital can promote the corporate governance affects the performance index increasingly.
