近年無形資產成為創造企業競爭優勢的重要關鍵之一，也使得非財務資訊成為探索企業無形資產的重要管道。現階段公司資產價值的評價方式大多數採用量性方法進行衡量。本研究則嘗試透過企業關係人的第一手資訊，公司年報的「致股東報告書」及消費者的網路口碑，以HTC為分析個案，從2009年至2013年高、低銷售成長期間的非財務資訊，考察企業與顧客的認知價值，從中發掘HTC獲利的潛在無形資產所在。另外為了考察其資產價值的真實性，本研究進一步檢討該無形資產的價值表現與產品銷售量之間的關聯性，其結果發現企業與顧客的認知價值差距越小，其資產價值越能反應公司的經營績效。本研究希望可以提供企業價值探索的另一種方法途徑。

In recent years, intangible assets have become a key factor in the creation of competitive advantages by enterprises. Nonfinancial information has become a crucial means to explore enterprises’ intangible assets. Currently, quantitative approaches are typically adopted to evaluate and measure an enterprise’s assets. However, this study sought to explore an enterprise’s intangible assets by adopting qualitative methods, namely, by using first-hand information obtained from enterprise stakeholders, the enterprise’s annual reports to shareholders, and consumers’ online word-of-mouth. This study hoped to provide a new research method for the exploration of enterprises’ asset values. To clearly understand the approach to and results of using nonfinancial information to explore intangible assets, HTC was adopted as a study case, and an analysis of its nonfinancial information during the period of high sales growth from 2009 to 2013was performed. By examining and comparing enterprise values and customer values, this study determined HTC's crucial assets that can be acquiring profits. Moreover, to understand the authenticity of the profit from asset values, this study investigated the relationship between asset value performance and product sales. The results showed that when the gap between the enterprise’s and the customers’ perceptions of asset values is small, asset values reflect an enterprise’s operation performance and can serve as an approach for exploring and observing enterprise value.

隨著網路技術快速發展，每天有數百萬筆資訊在網路中流竄，資訊的流量變得更多也更快。企業運用網路資訊擷取商業情報或預測市場變化的需求逐漸增加。然要在很短的時間內有效地蒐集和分析大量的質化資訊，需要文字探勘技術的協助。文字探勘技術不只能分析大眾媒體的報導內容，也可以分析網路各式商業訊息，如消費者口碑、致股東報告書、企業社會責任報告書等等。現在網路上有各家企業公開的財報資訊，若能運用資料與文字探勘技術，同時有系統地分析財務資訊與網路上的商業資訊，結合量化與質化分析，可以強化商業情報的可信度，協助企業制定更有效經營管理策略。 本研究利用文字探勘技術的斷詞系統，從自然語言處理概念，提出一個適用於處理文本性質的商業情報分析處理程序，方便企業或管理領域研究者從質化資訊中析出有用知識，讓資訊處理帶動商業管理有更多元的應用。這個方法除了使用自動化分析處理文本的技術之外，也結合將質性資料系統化、類別化及量性統計的操作，並在說話者原始敘述的框架中再現整體的意涵，適合處理網路上大量的非結構化資訊。相較傳統內容分析法，這個方法更能快速地處理文本資料，也避免分析文本前，先建構適當的類目、等級、分數等，將內容分門別類時，難免將分析資料過度片段化，造成開始即已破壞第一手原始文本的情形。除此之外，也可避免不同研究者可能使用不同的分類方式及定義進行分析，造成研究結果可能有不同的發展，往往被認為缺乏普遍性、一致性及難以驗證的批判。 近年知識管理的應用逐漸受到重視，希望透過知識管理累積企業組織內重要的技術知識，不斷地創造並提升組織的競爭力。從組織管理的角度認為，很多知識是一種系統的經驗，由專家的見解與價值直覺所組成且常以文字呈現的資訊。故如何運用資訊技術來發掘未知知識並運用在豐富知識管理的內涵與價值，是本文希望可以提供的貢獻。因此本研究提出另一種探勘文本資訊的方法途徑，提供未來相關情報知識探索的參考應用。

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