本研究主要在探討餐旅業的智慧資本對於經營效率之影響，而經營效率之計算方法是藉由資料包絡分析法計算，以總生產效率、配置效置、技術效率、規模效率與純粹技術效率等做為經營效率之衡量變數。智慧資本構面則是以結構資本、人力資本為衡量變項。模型之驗證則是以SEM予以檢定。具體而言，本研究發現智慧資本對於經營效率具有顯著正向影響。進一步分析，在結構資本中，以組織文化資本與流程資本之影響最大；在人力資本中，以顧客資本與成員能力資本之影響作用最大。而在經營效率的組成因素中，總生產效率的影響作用最大，配置效率、技術效率、規模效率與純粹技術效率則差異性不大。

The purpose of this study was to ascertain the effect on the intellectual capital for the operational efficiency in the hospitality industry. The Data Envelopment Analysis (DEA) method was employed to determine the operational efficiency. The total production efficiency, allocative efficiency, technical efficiency, scale efficiency and pure technical efficiency serviced as the variable measurement for the operational efficiency. The dimension of intellectual capital was measured by structural capital and human capital. The Model was validated by the Structural Equation Modeling (SEM). The primary finding of the study indicates that the intellectual capital has a significant positive effect on operational efficiency in hospitality industry. Furthermore, organizational culture capital and process capital has most affect on the structure capital; customer capital and member's ability influence the human capital the largest. Finally, the total production efficiency has the majority inference on operational efficiency; other variables such allocative efficiency, technical efficiency, scale efficiency and pure technical efficiency are irrelevant in this research.