在知識經濟時代,企業的興盛逐漸地仰賴員工的智慧能力和在多變的環境中應變的能力。因此,尋找和應用方法來更快和更有效地產生和使用知識,成為一個蓬勃發展和高價值的新管理實務。 在西元1995年,IBM公司全球服務部門開始實施一種新的商業模式,這種商業模式包含建立知識管理計劃,稱為「智慧資本管理」(Intellectual Capital Management; ICM)。智慧資本管理的制度化使得知識管理更加正式化。這個計劃建立了IBM公司知識分享和轉移的基礎。 本研究是以IBM公司知識管理計劃為例,瞭解如何實施「智慧資本管理」,衡量知識管理計劃的成功指標,討論及總結研究發現並提出在管理上的建議,希望能藉此提供企業實施知識管理的參考。 As the knowledge economy emerges, a company's prosperity is becoming increasingly dependent on the intellectual capacity of its workers and their ability to change in a dynamic business environment. Therefore, finding and applying methodologies to create and use knowledge faster and more effectively is becoming one of the most hopeful and valuable new management practices. In 1995, IBM global services began implementing a business model that included establishing a knowledge management program named Intellectual Capital Management (ICM). The idea of ICM had been to institutionalize and make knowledge management more formal. This program had established a foundation for knowledge sharing and reuse in IBM. This paper describes the experience of the IBM global services working with the knowledge management program (ICM). Also described is the measurement of the success indicators of this knowledge management program.