「智慧資本」是最近幾年在世界各地被談論的主題，國外的論著已如過江之鯽。但在台灣，似乎尚在起步階段。本研究歷經循環探討各專家學者之智慧資本發展方式及概念、方法論、系統理論、一般系統理論、易經邏輯思維及遞回互涉循環等之相關文獻。進而經由透視與啟發，萃取出「再使用」之智慧資本發展概念，演化出「再使用智慧資本發展概念模型」、「再使用物件加值、性質及範疇組合初階檢驗立體圖」及從「後天八卦詮釋智慧資本之形成演繹出時空場別卦之應用思維」，提供案例組織試作的指引。
從個案組織之試行中，本研究發現：
一、 「再使用」確可作為建立「智慧資本發展」之普遍性概念。
二、 「有機性」與「無機性」為智慧資本發展之最佳構面分類。
三、 物件「再使用」之性質、加值及範疇組合立體模型可作為組織的「智慧資本發展」之初階檢驗。
四、 本研究建構之智慧資本發展模式具操作之實用性。
五、 易經的後天八卦可以詮釋「智慧資本」之形成歷程；智慧資本發展模式的各操作元素間之互涉，可用時空場六十四別卦之邏輯框架作為應用思維的參考。
六、 「成員的動機」仍然是「智慧資本發展」的重要影響因子。
探索智慧資本的發展模式，仍得輔以基礎概念、相關構面，檢驗模型及應用思維等項目，智慧資本發展模式方具完整性與操作之實用性。

“Intellectual Capital” was a popular issue and discussed at everywhere of the world nowadays. There are many discourses published from abroad, but it’s just on the beginning at Taiwan. During literature review, the means and conception of intellectual capital development (ICD), including methodology, system theory, general system theory, the thinking logic of I-Ching(The Book of Changes) and recursive feedback, were studied. Picking up the conception of “Reuse” for the ICD by perspective and heuristic ways was accomplished as well as developing the reuse ICD concept model, cubic diagram of primary measurement for value-added, character, and scope of reuse. Defining the ICD with I-Ching Ho-Tien-Ba-Guah and applying the thinking ways with Time-Space-Bie-Guah. Resulted in implementing into pilot run of the cases.
Based on the pilot run of the cases, the findings were listed as the following:
1. “Reuse” can be a general concept of ICD set-up for the organization.
2. “Organic” and “inorganic” were the best category of dimension of ICD
3. Cubic diagram of reuse organized by value-added character and scope was suitable tool for ICD primary measurement.
4. ICD model set up in this study was operational and practical.
5. The process of growth in Intellectual Capital can be defined by Ho-Tien-Ba-Guah. The interacting of the elements of ICD can be guided by Time-Space-Bie-Guah.
6. Intention of members for an organization is the most influential factor among the ICD.
It must be provided the basic concept, dimension, measurement model and applying thinking for exploring the ICD. Then, the ICD will be a entirely operational and practical model.

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