中文摘要 育成中心扮演孵育新創事業企業的功能，其成立宗旨不僅希望協助新事業創業成功，更希望透過這樣的中介組織將學研機構的研究能量轉移至新創事業，促進技術創新與技術商品化，鼓勵擁有技術的研發人員勇敢出來創業。 本研究將技術新創事業的過程分成期初階段（進駐初期）與期末階段（進駐一年以上且已開發出prototype）。從其間的各項創業條件能力的增加與重要性來探討育成中心對技術創業的加值。採用個案深度訪談的方式來蒐集主要資料。訪談六家進駐廠商與二個育成中心經理人，共八個個案。依據創業團隊類型（獨立創業型、母公司支援型）為主軸進行個案分析，主要研究發現與結論有： 1. 由母公司結合外來技術轉投資之新創事業通常有較佳的團隊成員結構與事業網路 2. 不同創業團隊類型技術新創事業創業期初共同待加值創業條件為研發人才需求、儀器設備、政府研發經費補助、產學研合作管道 3. 獨立創業型新創事業期初個別待加值創業條件為公司形象、財務管理、行政庶務/法規 4. 不同創業團隊類型之期末(市場發展階段)新創事業共同待加值創業條件包括組織管理、財務支援、行銷能力、建立第二代產品與技術 5. 整體新創事業創業條件加值幅度以"技術"和"創業團隊"較顯著；獨立創業型創業條件加值幅度在"行銷"與"財務"明顯高於母公司支援型 6. 育成中心能提供直接協助的項目較屬於「共享服務」，對「廠商專屬知識服務」則透過其事業網路提供間接協助。 7. 廠商與育成中心對「共享服務」良好效果的認知一致。 8. 「廠商專屬知識服務」服務效果的認知，在人才招募、財務支援、建立第二代產品和技術三項較分岐。儀器設備(工研院)、組織管理、行銷規畫服務效果的認知則一致較低。 表 目 錄 8 圖目錄 10 第一章 緒 論 11 第一節 研究目的與動機 11 第二節 研究問題 13 第二章 文獻回顧 14 第一節 高科技產業環境特性與企業生命週期 14 第二節 創業條件 17 第三節 技術創業的核心要件--技術 30 第四節 技術育成中心功能探討 40 第五節 國內一般創業與技術創業文獻整理與比較 48 第三章 研究方法 53 第一節 研究假設 53 第二節 觀念性架構 54 第三節 研究變數 56 第三節 研究設計 57 第四節 研究限制 61 第四章 個案整理 63 第一節 工研院創業育成中心 63 第二節 A公司 70 第三節 B公司 78 第四節 C公司 87 第五節 D公司 96 第六節 台大慶齡創業育成中心 106 第七節 E公司 111 第八節 F公司 122 第五章 個案比較分析 132 第一節 進駐動機 132 第二節 創業團隊背景與技術來源 135 第三節 創業團隊 138 第四節 財務/行政管理 142 第五節 行銷 145 第六節 技術 147 第七節 製造 151 第八節 創業能力的增長 154 第九節 育成中心服務效果認知 158 第六章 研究發現 160 第七章 結論與建議 174 第一節 結論 174 第二節 實務意涵與建議 177 第三節 後續研究建議 181 參考文獻 183 英文部分 183 中文部分 185 附 錄 187 附錄1: 理想創業12構面狀態圖 187 附錄2 : MIAN育成中心實証研究 188 附錄3 : NBIA育成中心實証研究 190 附錄4: 母公司支援型加值分析 193 附錄5: 獨立創業型加值分析 201 / Abstract Incubator becomes more and more popular and is emphasized in innovation policy in most of the countries. To Nurture New Technological Business Firms (NTBFs), incubators need to provide various services to help the NTBFs to grow up fast and successfully. Incubators in Taiwan weren't created until ITRI first established in Aug. 1996. Most local researches remained on the description of value and operation of incubators. Not much researchs have been persued based on the local experiences. In this study we interview tenants in ITRI and National Taiwan University Chin-Lin incubators and incubator's directors. We try to identify the actual value added that are contributed to the NTBFs from initial stage to final stage. The main conclusions are: 1. NTBFs with parent company supporting, have more balance team and better bussiness networking compared to individual entrepreneur. 2. The needs of NTBFs in different types of entrepreneour team(with or without parant company support) are different in product development stage. 3. The needs of NTBFs market development stage are mainly on management, finance, marketing, next generation product or technology. 4. Incubator's supporting are more directly in company image built up, government R&D subsudy, equipment, R&D cooperation and indirectly in management, finance supporting channel, marketing, next generation product & technology development. 5. Common to all NTBFs , the most significant value added by NTBFs themselves and incubator are technology and team building. 6. Individual entrepreneur, compared to parant company suppot type, have significant capability improvement (by NTBF themselves and incubator ) on marketing and finance. 7. The NTBFs in incubators have the same perception of service effect with incubator managers on "shared services". They have different perception on some of "firm specfic services".

隨我國經濟發展與產業結構變遷，從經濟管制到市場自由，自勞力密集之製造出口至技術密集之產業升級，期間有不同階段之稅捐優惠作為引導。 研究發展活動具有外部正面性，同時有市場失靈之可能，私部門可能因此而不願投入、或投入不足之資源，進行研究發展活動。為獲得整體社會之最大利益，稅捐除作為財政工具，作為經濟目的之政策誘因之正當性也獲得承認。政府為促進民間投入研究發展，可能以直接補貼或提供租稅優惠方式給與鼓勵，以協助企業進行研究發展，降低跨足新興產業之進入障礙及營運風險。 但稅捐優惠之提供，乃對具相同負擔稅捐能力者，課以不同之稅捐負擔，以引導特定之作為或不作為，無可避免的違反量能課稅原則下的平等原則。何以相同負擔稅捐能力者，有不同之稅捐負擔，應有實質之說明理由。其成效與影響如何，是否達成制度上犧牲量能課稅原則所欲追求之目的，應與直接補貼接受相同程度之公開之監督與績效衡量。 就研究發展投資支出可抵減之稅額，未分配盈餘加徵百分之十部份乃為縮減營利事業所得稅與個人綜合所得稅之之實現時間差距，而研究發展投資抵減，則為分擔企業研發風險，鼓勵知識之累積，提升附加價值，兩者制定之精神互不相同，以研究發展投資抵減未分配盈餘加徵百分之十之「營利事業所得稅」，似有扞格，但兩稅合一後，營利事業所得稅在公司此一法律主體之稅捐負擔意涵已大幅下降。是以，就研究發展投資抵減未分配盈餘加徵百分之十之稅額部分，衝突程度亦獲得一定程度之解決。另外，所得基本稅額條例規定營利事業及個人皆需有一定之基本稅額負擔，此即所謂最低稅負制。所得基本稅額條例明確將研究發展投資抵減之金額計入營利事業基本稅額之計算，對之課以基本稅額，符合所得基本稅額條例施行之精神，乃合理之設計。 本文以表格方式整理方式，對照獎勵投資條例、促進產業升級條例與產業創新條例對稅基、稅率、稅額與時間歸屬之影響；針對投資抵減實務施行爭議，本研究則整理相關判決以供參考。 以上述三條例之演進趨勢而言，稅捐優惠之給予範圍已逐漸縮小，而改以直接補助或金融協助；技術開發補助與輔導；提供資訊管道、建構交易平台、整合業界、規劃工業區等行政協助，應用多元方式協助產業發展。 研究發展投資抵減之適用範圍、申請期限、申請程序、核定機關、施行期限、抵減率及其他相關實體事項，若立法之技術與資源已有相當累積，以法律位階就投資抵減作較具體之規範，應為立法機關所考慮。 / Abstract With the economic development and the changing in industry structure, from economic regulation to an open market, and from labor-intensive to technology -intensive, the government is guiding the market by tax incentive and other kinds of tool. Because R&D has positive externalities, barriers to entry and the possibilities of market failure, private sector may not willing to input resource for R&D. For social welfare maximization, the government may use tax incentive to encourage private sector to do R&D. By provide R&D Tax Credit or subsidy , the government can encourage the private sector to do more R&D. But providing tax credit will unavoidably conflict with Principle of Ability to Pay. There should be a reason for why people have the same ability to pay the tax pay different tax. The same supervise and performance evaluation must be done for tax credit and subsidy. For 10% surtax on Retained Earnings is to narrow down the time difference between the realized of corporation tax and individual income tax, and the R&D credit is for sharing risk of failure, encouraging research and development, and rising EVA, the tax which can be credited should not include surtax on Retained Earnings. But with the applying of Integrated income tax system, the conflict has been partly solved. For Alternative Minimum Tax, R&D expense can’t be credited is a reasonable design. This paper mainly focus on comparing the differences of tax base, tax rate, and income tax payable etc. in the Enactment of Encouragement Investment, the Statute for Upgrading Industry, and the Statute for Industrial Innovation. Also sued cases were collected to report any violations of existing R&D policies for future amendment concerns. The range of tax credit is shrinking, and is replaced by subsidies, industrial technology development programs, and the setting of science parks etc. And for principle of taxation under the law, The Statute for Industrial Innovation should be ruled in law by the legislative.

無時間及距離限制之網際網路的出現，大舉改變了人類的生活，除了深入家庭外，亦同時深入企業，大幅改變企業經營模式。新的經濟型態是由新技術、全球化趨勢和當前財務報表所看不到的無形資產所組成，全球產業的競爭要素正由實體資產的競爭轉為虛擬的、無形的資產競爭，許多學者稱這些無形資產為智慧資本。網際網路被認為是一個知識密集和人力資源密集的高附加價值產業，智慧資本在此類產業中相形重要，因此智慧資本的管理制度便成為其主要課題。 　　近來，網際網路產業呈泡沫化現象，此時存活下來而仍佔有一席之地的網際網路公司，必有其優勢所在。本研究即欲探討為其創造高價值及延續其競爭力之核心智慧資本管理制度為何。 　　本研究採個案研究法，輔以問卷調查，以能吸引最多顧客、與一般大眾親近度最高的入口網站為研究對象。首先，初步訪談個案公司主管有關該公司之核心智慧資本管理制度，再根據文獻及訪談所得資訊，設計問卷進行調查，以瞭解個案公司主管對其公司各項智慧資本細項之重視程度，再就各公司核心智慧資本之管理與衡量方式進一步深入訪談，經整理分析及比較探討後，做出以下結論： 　　一、入口網站公司共同重視之智慧資本次分類為人力資本中的「經營團隊」、「專業技能」、「向心力」、「創造力」，流程資本中的「組織彈性」，創新資本中的「智慧財產」，關係資本中的「顧客規模」、「顧客忠誠」、「顧客資訊」、「策略夥伴」及「聲譽」，共計十一項。 　　二、策略會影響核心智慧資本的組成內容。 　　三、考量公司策略及經營背景以制訂適切之管理制度，幫助核心智慧資本之創造、累積及維持。 / Timeless and accessible Internet changes our life style. Besides families, it goes deep into the enterprises and drastically changes business models. New economy is composed of new technology, trend of globalization and intangible assets that aren't presented in financial statements. Competitive factors of globe industries have shifted from physical assets to intangible assets, which are called “Intellectual Capital”. Internet industry, which is knowledge and human-intensive, is considered as high value-added industry. Intellectual capital in this industry is more important than others; therefore, the management system of intellectual capital is the primary topic. 　　The Internet companies, which could survive at the Internet bubble and play a decisive role, must have extraordinary advantages. The purpose of this study is to explore how to manage the core intellectual capital, which can create high values and raise competitiveness in the Internet companies. 　　Case study and questionnaires are used in this study. The objects of this study are the portal sites that are the most attractive and close to the public. Firstly, by interviewing the executives, we could have the preliminary understanding about the management system of the core intellectual capital. Secondly, according to the result of literature review and our work in stage one, we designed and collected our questionnaires. Through the questionnaires, we could understand how the executives stress the attributes about the items of intellectual capital. Finally, we had detailed interviews with the executive of our objects by above results. After analyzing and comparing the results, the conclusions of this study are: 　　1. Portal sites stress the partial same sub classification of intellectual capital, which are ‘management team’, ‘professional skill’, ‘employee commitments’ ,and‘creativity’ in human capital ,‘flexibility of organization’ in process capital ,‘intellectual property’ in innovation capital , ‘customer scale’ , ‘customer loyalty’, ‘customer information’ ,‘strategic partners’ , and‘reputation’ in relation capital. 　　2. The composition of the core intellectual capital is effected by strategy. 　　3. To create, accumulate and maintain the core intellectual capital is by establishing the appropriate management system with considering the strategy and background of the enterprise.

創業家精神的思考模式是1990年代企業成功的關鍵要素，不論企業規模的大小，都強調創業家精神的體現。本研究藉由探討台灣中小企業其組織經營績效獲國家品質獎之個案，據以了解「創業家精神」之構成，如何從「創業家」身上擴散至具「創新」能力的組織，具創新能力的組織在「組織變革」時如何體現「創業家精神」。 　　本研究於文獻探討中首先釐清「創業家精神」與「創業家」、「創新」、「創造力」之不同，發現「創造力」包含「創新」；而且，「創業家精神」包括「創造力」、「創新」能力；「創新」是「創業家」的特殊工具；而勇於「創新」與冒險的經營者，才能稱為「創業家」。「創業家」未必指的是狹隘的個人，也可以是指組織，具「創業家精神」的組織即具「創新」能力的組織。 　　接著再研究「創業家精神」如何從「創業家」身上擴散到「組織」中，發現創業家藉組織變革執行創新，因為創業家視改變為規範，且視變革為健康的現象。創業家總是主動尋找變革，因為變革提供組織創新的機會，創新必須利用變革來達成。然而，組織變革要落實到日常的管理工作，而不是停留在組織策略層次。組織在變革過程中可藉由以下幾個構面體現「創業家精神」：「策略與關鍵任務」，「人員與技能」，「組織結構與系統」及「文化與管理風格」。 　　本研究採用內容分析法及個案調查法，屬質性研究。採用個案調查法的用意在克服各別個案代表性不足的問題，可使每一個個案的價值最大化。採內容分析法的優點在於成本較低，人力較少，可重覆驗証，並避免因研究對象刻意扭曲回答內容，以迎合調查者，相當適合研究生做為論文之用。 　　本研究提出以下命題，以供參考。 　　命題1： 　　組織注重「組織結構與系統」，有助於將「創業家精神」從「創業家」身上擴散到具創新能力的「組織」中。 　　命題2： 　　領導者在組織變革過程中居關鍵地位，是創業家精神的來源，也是趨動創業家精神的推手。領導者制定「策略與關鍵任務」，建立「文化與管理風格」，有助於「創業家精神」的發揮。 　　命題3 　　組織文化是組織成長的沃土，提供組織變革過程中穩定的力量，組織若有良好的「文化及管理風格」，將有助於「創業家精神」的發揮。 　　命題4： 　　組織應加強「生產系統」、「行銷系統」與「研發系統」的落實，將有助於「創業家精神」的發揮。 　　命題5： 　　高階領導者重視員工，加強「人力資源系統」，培養員工技能，使人員角色充分發揮，則有助於「創業家精神」的發揮。 　　命題6： 　　企業要追求成長並不需要很多策略，組織若能找到屬於自己的利基點，就有發展的空間。 　　命題7： 　　企業若能根據策略制定「明確的目標與計劃」，則有助於「創業家精神」的發揮。

本研究之目的，以S公司的IC設計服務專案問題解決方式為案例，運用Dorothy Leonard的基本架構為分析主軸，試圖對S公司IC設計服務部門（台灣工程中心）核心能力建構提出學術性的解釋。本研究採用非實驗性之質性個案研究法，以S公司的三個設計代工及一個內度專案為研究對象。本研究發現如下： 　　壹、技術知識特質對內部技術網路之影響 　　一、本研究發現S公司的IC設計服務專案所面臨的技術問題主要為與設計工具相關知識的改變所導引出來的模組式創新或突破式創新。 　　二、本研究發現面對的問題創新程度高的專案，其內部技術網路連結關係愈強。 　　貳、內部技術網路對知識流通之影響 　　一、本研究發現知識經驗的分享有助於組織知識在轉換過程中創造與蓄積。知識經驗透過師徒制、在職訓練及內部經驗分享，有助於知識在共同化過程中蓄積與傳播。知識經驗透過文件資料撰寫，有助於知識在外化過程中蓄積與傳播。知識經驗透過內部網路分享，有助於知識在結合過程中蓄積與傳播。 　　二、本研究發現組織擁有知識創造型團員有助於組織知識的流通。例如S公司的知識工程師將其內隱知識文件化，加上知識主管的鼓勵，透過共同化、外化的過程，促進了組織的知識流通。 　　三、本研究發現S公司在實驗與原型的活動中，有助於解決知識創造過程中的問題。 　　參、S公司的核心能力 　　一、本研究發現S公司台灣工程中心的核心競爭力如下： 　　　　1. 員工知識和技能－一群對設計工具相當熟悉的I型工程師 　　　　2. 實體技術系統－公司發展的設計工具 　　　　3. 管理系統－經理個人魅力鼓勵員工進行知識經驗的分享 　　　　4. 價值觀和規範－以客為尊，建立長期合作夥伴關係 　　二、本研究發現組織知識流通愈強的專案，有助於組織核心能力建置。 / The intend of study is trying to identify core competency of S Company IC Design Service Department, Taiwan Engineering Center, using the framework proposed by Dorothy Leonard-Barton in 1995. This study is a descriptive and exploratory case study for S company Taiwan engineering center handling three customers’ IC implementation project and one internal new design methodology development project. The major conclusions for this study as below: 　　1. The characteristics of technical knowledge affect internal networking including: 　　　● The technical knowledge challenge, which S company is faced, is mainly derived from module innovation and/or radical innovation when new design tools introduced. 　　　● When the problem project team encountered is lower dependency of organizational technical knowledge, then internal networking work closely is required to resolve the problem. 　　2. The internal networking affects knowledge flow process including: 　　　● Sharing of knowledge experiences is contributive to organizational knowledge creation and storage during conversion process. Making use of master and apprentice system and on-job training to share knowledge experiences is contributive to knowledge storage and spread during socialization process. Making use of writing documents to share knowledge experiences is contributive to knowledge storage and spread during externalization process. Making use of intranet to share knowledge experiences is contributive to knowledge storage and spread during combination process. 　　　● Having knowledge-creating crew is contributive to organizational knowledge flow process. 　　　● During problem solving stage, experimental and prototyping making is helpful for creating organizational knowledge. 　　3. S Company core competency analysis 　　　● S company Taiwan engineering center core competency is concluded as following: 　　　　1. Employee knowledge and skill — There is a group of I type engineers who are skillful in using design tools, 　　　　2. Technical system — Employees have early and un-limited access to S company’s well-developed design tools 　　　　3. Managerial system — Knowledge officer personal inference power 　　　　4. Value and norms — Company motto “Your Long Term Design Partner” 　　　● High throughput knowledge flow project helps S company creating core competency.

本研究針對台灣工具機產業廠商，探索其研發專案知識管理對新產品開發績效的影響，及其技術知識特質對知識管理的關聯性。本論文以深入個案訪談法為主要的研究方法，訪談國內具代表地位的二家工具機業大廠之設計及開發部門，並自其中各選擇二個研發專案作為研究對象。 　　本研究歸納分析所得到的研究發現如下： 　　【研究發現一】研發專案知識吸收來源愈多、範圍愈廣、組織學習活動愈多，其新產品開發績效愈高。 　　【研究發現二】研發專案知識創造技術突破愈多、創新價值愈高，其新產品開發績效愈高。 　　【研究發現三】研發專案知識蓄積文件化程度愈高、蓄積活動愈多、累積專案核心能耐愈多，其新產品開發績效愈高。 　　【研究發現四】研發專案知識擴散方式愈多、擴散活動愈多，其新產品開發績效愈高。 　　【研究發現五】技術知識變動程度對研發專案的知識管理有明顯的影響。 　　【研究發現六】技術知識外顯程度對研發專案的知識管理有明顯的影響。 　　【研究發現七】技術知識路徑相依度對研發專案知識管理的影響，似乎不是很明顯。 　　【研究發現八】技術知識模組化程度對研發專案知識管理的影響，似乎不是很明顯。 　　【研究發現九】技術知識複雜化程度對研發專案的知識管理有明顯的影響。 　　因此，本研究建議企業為了提升新產品開發的成效，的確需要強化知識管理，同時其研發部門應設計符合技術知識特質及利於推動知識管理的組織型態與作為。平時應作好內部技術傳承及外部技術來源佈置工作，並在新產品開發不同階段妥善配置適合的資源與人力。 / This research is focused on Taiwan's CNC machine industries for exploring the impacts of knowledge management on the performance of new product development. The influence of the characteristics of technological knowledge on knowledge management is also studied. The research was conducted mainly based on deep case studied. The research subjects include four R&D projects two which are selected from two companies of CNC machine industry. 　　The preliminary conclusions are as follows: 　　1. The more the R&D project knowledge is absorbed from different sources, wide ranges,and multiple organizational learning activities, the better the performance of new product development would be. 　　2. The more the R&D project knowledge creates the technological breakthrough and thenewly added value, the better the performance of new product development would be. 　　3. The more the R&D project knowledge is accumulated with the documentation, the amass of activities, and the core resourcefulness, the better the performance of new product development would be. 　　4. The more the R&D project knowledge is diffused in different patterns and activities, the better the performance of new product development would be. 　　5. There exists a direct relationship between the knowledge management of R&D project and the degree of change of technological knowledge. 　　6. There exists a direct relationship between the knowledge management of R&D project and the degree of explicitness of technological knowledge. 　　7. There doesn't exist a direct relationship between the knowledge management of R&D project and the degree of path dependence of technological knowledge path. 　　8. There doesn't exist a direct relationship between the knowledge management of R&D project and the degree of modualization of technological knowledge. 　　9. There exists a direct relationship between the knowledge management of R&D projects and the degree of complexity of technological knowledge. 　　As a result, it is suggested that the R & D departments of the companies possessed with different characteristics of technological knowledge should design the organizational form and activities that are conformed to the characteristics of technological knowledge for facilitating the practices of knowledge management. 　　The internal technology inheritance and the external technology resource deployment have to be executed ordinarily; and the appropriate resources as well as human powershall be properly allocated in accordance with the different steps of new product development with a view to intensifying the satisfactory result.

隨著高分子材料工業的快速發展，塑膠材料被廣泛地應用在日常生活中各個不同的領域，而提供塑膠材料加工製品所需設備的塑膠機械產業的地位就日益重要。在我國國內的塑膠機械產業的年產值已經超過400億，而且在外銷的比例上更高達八成以上，是僅次於工具機的第二大機械類產業；然而由於經濟全球化的發展，以及中國大陸等新興國家崛起的衝擊，使得國內的塑膠機械產業受到嚴重影響而呈現外移的現象。 在這個動盪劇烈的年代，企業將無法再滿足於現狀的象牙塔之中，而是必須不斷的藉由創新開發增加企業的能量，建立企業產品的差異化，將創意轉化為滿足顧客需求的客製化實體價值，來提升企業自我的競爭優勢；是以在做個案公司策略研究時，依據企業所處的的產業外部環境與企業本身所具有的條件，然後探討其策營運略形成與所產生的策略效果。 本研究最後係以策略六大構面理論作為策略分析的結論，對於採取有別於計畫性量產的塑膠機械產業業者，而以客製化為營運模式的代表性業者，以進行深度訪談的研究方法，來進行個案企業的策略研究；在面臨越來越激烈的國際競爭環境中，對於未來的環境發展動向的掌握，企圖透過對於個案企業的營運策略的研究，匯聚個案公司過往的營運經驗，提供相關產業業者參考方案，共同開創新的市場利基，以真正提升我國國內塑膠機械產業在國際上的競爭優勢，也為產業業者的永續發展奠定穩固的基石。 / As the polymer materials industry's rapid growth, plastic materials are widely used in daily life in many different areas, and provides plastic materials processing products required equipment for plastic machinery industry increasingly important role. The plastic machinery industry's annual output of more than 400 million, and in the export ratio is as high as 80%, is only next to the machine tools - the second largest of the general mechanical engineering industry; However, because of the development of economic globalization, and the Mainland China, and so the impact of the rise of emerging countries, makes plastic machinery industry severely affected and move out. In this turbulent rapid, enterprises will no longer be able to meet with the status quo of ivory, Instead, the enterprises must continuously by innovation development increase energy, set up an enterprise product differentiation, creativity to meet customer demand for customized orders entity value, to enhance the competitive advantage of corporate self; In the case of the company policy of doing, according to the enterprise's external environment of industrial and enterprise itself has a condition, and then examine its strategy of trading on the formation and the resulting policy effects. This last line to policy six dimensions theory as policy analysis of the case, for taking different from planned volume production of the plastic machinery industry firms, and to customized to operating mode of representation firms, by depth interviews of research methods, to conduct research on enterprise policy cases; in the face of increasingly fierce international competition environment, for the future development of the environment, using for cases of operation of the enterprise strategy, will bring together the cases previously operating experience, provide relevant industry operators reference scenario, common around the world to market niche, to really improve the domestic plastic machinery industry in the world of competitive advantage, as well as industrial companies in the sustainable development lay the cornerstone.

本文針對臺灣以技術創新作為策略發展主軸的企業案例，以五芒星模型（Five Star Model），分析其從代工轉為品牌經營商時，在組織設計上，所採取的措施和手段，作為後進者依循的組織設計原則。 五芒星模型，以策略、組織結構、流程、薪酬制度和人力資源五大組織設計的基本元素，分析各項元素中組織設計的原則。而本文以華碩電腦、宏達國際電子兩家分別在個人電腦及手機業內卓然有成的臺灣企業作為分析案例。觀察他們在從代工，轉型到品牌經營商時，在策略、組織結構、流程、薪酬制度以及人力資源上，所採取的行動，並將這五大組織設計元素分析出來的結果，作歸納整理，形成一套可資遵循的準則，俾使後續臺灣其他有心以技術創新作為發展品牌的廠商，能夠在進行組織變革時，依著此準則，降低失敗的風險，提高成功的可能。 / This thesis will focus on Taiwanese enterprises which run their business with innovative technologies. We try to analyze these cases with Five Star Model. Figure out what they have done during their organization changes for transition from OEM to OBM. Through the five basic elements in the model, we could easily observe their actions and build the rules for those who want to find organizational design guidance. The Five Star model list Strategies, Organization Structure, Process, People, and Reward System, as the five basic elements in organization design. Researchers could use this model to analyze the enterprise and identify the organization design principles. In this thesis, Asustek Computers, and HTC are the enterprise which we are interested in. They both are the outstanding Taiwanese companies in PC and Mobile phone categories. Both companies are famous on their innovation thinking and design. They also do the same thing to change their business model – from OEM to OBM (Own Brand Manufacturing). We observe their actions in the transition from OEM to OBM, and use Five Star Model to analyze their policy in strategies, organization structure, process, people, and reward systems. Try to identify what they have done and list their organization change thinking in these categories. We will build the guidance through Five Star Model, and provide them to those who want to use the same scheme to build their own brand. Lower the risk of failure and promote the chances to be successful.

資料品質的好壞會影響決策品質以及各種行動的執行成果，所以資料品質在近年來越來越受到重視。本研究包含了兩個資料庫，一個是產業創新調查資料庫，一個是95年工商及服務業普查資料庫，資料品質的好壞對一個資料庫來說也是一個相當重要的議題，資料庫中往往都含有錯誤的資料，錯誤的資料會導致分析結果出現偏差的狀況，所以在進行資料分析之前，資料清理與整理是必要的事前處理工作。 我們從母體資料分佈與樣本資料分佈得知，在清理與整理資料之前，平均創新員工人數為92.08，平均工商員工人數為135.54；在清理與整理資料之後，我們比較兩個資料庫員工人數的相關性、相似性、距離等性質，結果顯示兩個資料庫的資料一致性極高，平均創新員工人數與平均工商員工人數分別為39.01與42.12，跟母體平均員工人數7.05較為接近，也顯示出資料清理的重要性。 本研究使用的方法為事後分層抽樣，主要研究目的是要利用產業創新調查樣本來推估95年工商及服務業普查母體資料的準確性。產業創新調查樣本在推估母體從業員工人數與母體營業收入方面皆出現高估的狀況，推測出現高估的原因是產業創新調查母體為前中華徵信所出版的五千大企業名冊為母體底冊，而工商及服務業普查企業資料為一般企業母體底冊。因此，我們利用和產業創新調查樣本所相對應的工商普查樣本做驗證，發現95年工商及服務業普查樣本與產業創新調查樣本的資料一致性極高。 / Data quality is good or bad will affect the decision quality and achievements in the implementation of various actions, so the data quality more and more attention in recent years. This study consists of two databases, one is the industrial innovation survey database, another is the industry and commerce census database in ninety five years. Data quality is good or bad of a database is also a very important issue, the database often contain erroneous information, incorrect information will result in bias of the analysis results. So before carrying out data analysis, data cleaning and consolidation is necessary. We can know from the parent and the sample data distribution. Before data cleaning and consolidation, the average number of innovation employees is 92.08, and the average number of industrial-commerce employees is 135.54. After data cleaning and consolidation, we compare the correlation, similarity, and distance of the number of employees in two databases. The results show the data consistency of the two databases is very high, the average number of innovation employees is 39.01, and the average number of industrial-commerce employees is 42.12, it is closer to the average number of parent employees 7.05. This also shows the importance of data cleaning. Method used in the study is post-stratified sampling, the main research objective is to use industrial innovation survey sample to estimate the data accuracy of the industry and commerce census in ninety five years. Use industrial innovation survey sample to estimate the number of employees and operating revenue in the industry and commerce census in ninety five years are both overestimated, we guess the reason is that the parent of the industrial innovation survey is five thousand large enterprises published by China Credit Information, and the parent of the industry and commerce census is general enterprises. Therefore, we use the corresponding industry and commerce census sample for validation. The results show that the data consistency of the industrial innovation survey sample and the industry and commerce census sample in ninety five years is very high.

台灣光電產業為近年來台灣經濟成長的最佳動力來源之一，截至2010年，台灣光電總產值已經突破新台幣2兆元。其中以LED、顯示面板、太陽能電池模組等貢獻最多，帶給台灣大量的就業機會，並創造出全球第一的產值。然而，台灣光電大廠以往的經營模式大都以OEM/ODM為主，製造代工屬微笑曲線價值最低的中間區域，因此企業不斷找尋轉型的機會。近年來因能源耗竭隱憂，綠能產業蔚為未來科技革命的新主流，如太陽能發電、風力發電、LED照明、電動車等，為台灣光電大廠創造新的契機。幾間光電領導大廠紛紛跨入綠能產業，除了研發製造端，也開始嘗試挑戰下游的系統整合與行銷通路，尤其以太陽能發電系統為主。面對下游不熟悉的領域，以及眾多的綠能廠商競爭對手，光電企業必須從自身核心能耐出發，找尋最佳切入點，並靈活運用相關資源，與事業夥伴密切合作，方能找到自己的定位，建立獨特競爭優勢。 本研究從光電企業跨足綠能產業的先後整體性策略布局進行分析比較，並由顧客價值與企業核心能力的角度出發，深入探討面對綠能產業下游的新事業之組織設計、營運模式、關鍵資源、關鍵流程等。本研究建議台灣光電廠商面對市場白地時，應打破傳統製造思維，以創新商業模式進行在地化資源整合，進而建立行銷通路，打造自有品牌。並且建構良好的學習交流管道，讓新事業在下游的經營管理經驗帶回企業。 / Recently, the optoelectronic industry becomes one of the driving forces of economic growth in Taiwan. Until 2010, the output value of optoelectronic industry was over 2000 billion NTD, creating many employment opportunities. The optoelectronic industry in Taiwan is accounted for the largest output value in the world, especially in sectors such as LED, photovoltaic panels, solar cell and solar modules. However, a lot of optoelectronic companies in Taiwan are OEM/ODM based. They capture the lowest value in the supply chain. Hence, many companies are eager to seize the opportunity to implement transformation strategy. Nowadays, due to energy depletion issue, more and more people care about the popularized green energy industry, include solar power, wind power, LED lighting, electric cars and so on. This condition states good foundation for optoelectronic companies in Taiwan to perform transformation strategy. Some leading companies started to cross boundaries into the green energy industry, especially focusing on manufacturing and system integration of solar power system. Facing the unfamiliar downstream business and existing green energy competitors, optoelectronic companies should start with own core capability to find the best point of entry while entering the whole new industry. They need to integrate local resources and cooperate with business partners, finding their unique position and to build up their own competitive advantage. This study analyzes a comprehensive strategy framework for optoelectronic companies in Taiwan crossing over to the green energy industry. First thing ahead, the company should start with its own core capability and consumer value, developing new business model, organization structure, key resources and key process of the new field. The conclusion of this research suggests that optoelectronic companies in Taiwan should forgo its old ways of manufacturing thinking, and operate with innovative business model to integrate the localized resources, establish its own marketing channel, create its own brand, and construct good learning process that can bring downstream experience into the organization when operating in the new industry.