企業漸漸將無形資產作為公司獲利成長的動力，無形資產管理不僅攸關組織價值，且偽企業成長之重要關鍵。研究樣本選自數位時代雙週刊2003-2009年台灣科技一百大公司，入榜三次以上且財務資料健全的企業，並選擇前兩大產業別－電子零組件產業和電腦及週邊產業，作為研究對象。研究首先求出兩產業中，各公司的無形資產價值MV/BV、Tobin' s Q、VAIC值，來作為應變數，再將以財務及智慧資本構面構成的24項變數，透過因素分析，縮減成九大構面為其命名，作為自變數，最後透過逐步迥歸，找出不同評價法下，對兩產業最重要的影響因素進行分析比較。研究結果如下：不同無形資產評價法的價值驅動變數亦不同。在市場資本化法下，最重要的影響因素為「獲利能力」；資產報酬法下，則是「員工生產力」。台灣電子零組件和電腦及週邊產業性質相近。

The company gradually uses intangible asset as driving factor of profit growth. Te analysis of intangible resources affects an organization’s value and growth. This study referred in Taiwan Info Tech 100 firms of ”Business Next” magazine from 2003 to 2009, and screened those which listed more than three times and had complete financial data. Then, choose two largest industries, electronic components industry and computers & peripherals industry, as study targets. At first, calculate MV/By, Tobin Q and VAIC of each company as dependent variables. Second, reduce 24 chosen variables into nine factors which are used to be independent variables. Finally, find out the most important factors to the intangible asset values of two industries under different valuation methods through stepwise regression, and analyze the difference between two industries. The conclusion as following: The different valuations of intangible asset have different driving factors. Under ”Market Capitalization Method,” profitability is the most important factor; under ”Return on Assets Method,” productivity is the most important one. In Taiwan, the nature of electronic components industry is similar with one of computers and peripherals industry.