本研究以資源依賴論的觀點，對智慧資本取得方式進行探討，分析企業在進行海外投資時，如何透過內部資源與外部資源的連結，形塑其智慧資本結構，以作為實務上及後續相關研究的參考。在研究方法方面，選擇以赴大陸投資的台灣企業為研究對象，透過問卷調查並採用因素分析、獨立樣本t檢定、典型相關分析及雙因子變異數分析，對各變項間的關係進行假說實證，共計發出450份問卷，有效回收問卷93份。研究結果發現，台商之創新資本與流程資本取得方式傾向於內造化，人力資本的外造化程度最高，關係資本的取得方式則因產業型態不同有顯著差異。而經由典型相關分析，在海外投資動機與智慧資本取得方式二組變項間，亦抽取出二組顯著之線性組合關係。進入時期則對於不同產業型態的台商在部分投資動機及智慧資本項目的取得方式上具有干擾影響。

This paper used resource dependence perspective to explore the acquisition modes of the intellectual capital of Taiwanese firms in Mainland China. We examined the forms of the intellectual capital by exploring the connection existed between the internal and external resources. And used the questionnaire survey to collect the data to test the relationship among the variances including industrial type, investment motivation, entry time, and the acquisition modes. By statistic analysis including factor analysis, T test, canonical correlation and two-way analysis of variance, we found the conclusions below: 1.Most of the Taiwanese firms acquired the innovation capital and process capital by internal-acquired, but gained the human capital by external-acquired. 2.There was obvious difference in the acquisition modes of the relationship capital between different industrial categories. 3.There were 2 pairs obvious canonical correlation between the motivations of overseas investment and the acquisition mode of the intellectual capital. 4. Industrial type and entry time also made inter-influence both to the motivations of overseas investment and the acquisition modes of the intellectual capital.