曾被世界譽為經濟奇蹟的台灣，正面臨一個全新的轉折點。近鄰中國大陸的開放與崛起產生巨大的磁吸作用；與同屬亞洲四小龍的其他三國相比，我國近年來的經濟表現亦相形失色。全球化是新世紀不可逆轉的潮流，我們只有在「適者生存」或「不適者淘汰」兩者中選擇一項。面對全球化所帶來日益競爭的商業環境，正視我們過去在土地、勞力上所擁有的相對優勢已經不復存在，思考台灣未來經濟發展的出路與策略，『創新』已經成為企業要在國際級殺戮戰場中脫穎而出所必須選擇的路。 然而，創新力是一種無形的能力與知識，想要建構此一能力，首先必須能夠加以客觀且準確的衡量，因此企業創新力衡量指標的建立便有其必要性。本研究衡量『企業之創新能力』，探討企業創新能力可能的衡量構面與這些構面之間的相互關係。此外，本研究亦剖析『企業創新認知程度對於其創新能力的影響』，以及『企業創新能力最後對於企業經營績效所造成的影響』。由於企業每一個成功的創新與對企業經營成果的影響，必然存在有時間上的落差，因此我們在實證研究時也分別做了兩階段的研究加以衡量。 本研究前段部分採用政治大學『創新與創造力研究中心』與《商業周刊》合作的創新模範企業調查資料，得到樣本企業於二００三年時、其企業創新力的表現情形（此處的『企業創新力』係以「企業創新的狀態」為範圍，是對企業在某一時點上之創新成果的衡量與盤點）；並於後段研究進一步追蹤樣本中之上市公司於一年後的經營績效表現，皆獲致相當肯定與正確的實證效果。 本研究使用套裝軟體SPSS執行統計分析，得以下實證結果。首先，研究結果顯示企業對創新的認知程度與其在創新行為面的表現具有正向相關；其次，企業在創新行為面的表現與其在創新結果面的表現具有正向相關；此外，企業在整體之創新能力上的表現與其經營績效之表現也具有正向相關；另一方面，企業對創新的認知程度與企業整體之創新能力表現具有正向相關。然而，在實證結果中，並沒有發現企業在創新結果面的表現與其經營績效之表現具有正向相關，因此本研究亦在結論部分加以討論其可能原因與代表之意義。 / Taiwan is facing a turning point in terms of its economy. On one hand, neighbor China’s deregulation has a magnetic effect on FDI in the region. On the other hand, Taiwan’s rates of economic growth were stagnant comparing to the other three members of “the Four Tigers of Asia.” Confronting the situation that we have been losing our comparative advantages of cheap labor force and low production costs, we must choose innovation as our main strategy in order to succeed in the global business arena in the following days. Nevertheless, it is very difficult to approach to innovation regarding its intangible property. To establish innovation competence, enterprises first have to figure out how to measure their innovation ability objectively and accurately. Therefore, it is very crucial to build up a methodology and appraisal indexes to get the measure of companies’ innovation ability as the first step. The research is to probe the firm-level innovation capability. Applying the statistical methods, this paper examines the issue of innovation firm performance in Taiwanese companies. Our study explores the relation between a company’s innovation capability in 2003 and its financial performance in 2004. Discoveries from research are as follows：First, a company’s sense of innovation positively correlates with its innovation capability. Second, a company’s innovation capability positively correlates with its financial performance with one-year time lag. The last, a company’s technology innovation ability, process innovation ability and organization innovation ability have some correlations with its product innovation ability and strategy innovation ability.