一、 中文部分
[1] 王文英，我國製藥業智慧資本重要性之個案研究，「我國產業智慧資本理論與實務論壇」---新經濟下智慧資本之新議題研討會，民國九十一年。
[2] 林宛瑩，我國生物技術產業智慧資本重要性之個案研究，「我國產業智慧資本理論與實務論壇」---新經濟下智慧資本之新議題研討會，民國九十一年。
[3] 許牧彥，行銷科學之後設理論研究，台灣大學商學研究所為出版碩士論文，民國七十七年。
[4] 陳一姍，亞洲12國人力資源大調查-改善人力，挑戰不景氣，天下雜誌，民國九十一年十一月一日，pp.80-88.
[5] 陳依蘋，柯淑貞譯，企業價值報告趨勢預測，資誠教育基金會，民國九十年十一月二十五日，p16.
[6] 曹壽民，梁証揚，鄧秋菊，人力支出價值攸關性之研究，中原大學會計系未發表論文，民國91年。
[7] 彭火樹，我國民生化工產業智慧資本重要性之個案研究─以紡織、食品公司為例，「我國產業智慧資本理論與實務論壇」---新經濟下智慧資本之新議題研討會，民國九十一年。
[8] 劉正田，研發支出資本化之會計基礎股票評價，會計評論，第33期，民國九十年，pp.1-26.[9] 劉正田，無形資產，成長機會與股票關係之研究，會計評論，第34期，民國九十一年，pp.1-29.
[10] 鄭丁旺，初級會計學，第六版，台北，自行出版，民國八十六年。
二、英文部分
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