近年來，國內營業秘密相關侵害問題爭迭不休，使國內產業之營業秘密權人危機意識提高，因為營業秘密本是企業取得產業競爭力的關鍵要素，若遭到洩漏，影響範圍除自身公司外，甚至遍及整個產業鏈，都將遭受動盪，因此為使營業秘密能受到更有效的保護，期能嚇阻侵害營業秘密之行為，立法院於2013年1月11日修訂完成營業秘密法，並於同月30日公布之，增加刑事與民事責任，自始營業秘密之保障將更為周全，因此如能建立完善的智慧財產管理，加上營業秘密法賦予營業秘密權人之保障，將能提升產業競爭力。然要受到營業秘密法律之保護，需符合營業秘密法規範之三大要件，而其中要件之一「合理保密之措施」究為所指，綜覽學界與實務之見解，尚未有一致之看法，除相關「完善」之保密措施論述外，並無明確闡釋「合理」此一要件之見解，但對國內中小企業而言，建立完善之合理保密措施的成本高，非其所能負擔。 因而本文嘗試整理國內與美國學說之見解，並進一步蒐集我國法院營業秘密法判決，加以歸納統整，期從中找出「合理」保密措施之參考依據，以作為我國企業所能參考之依據。詳言之，係以國內司法判決之實證研究為主，並加以美國法制體系及相關實務判決作為比較法研究之基礎，嘗試能從中統整出「合理」之保密措施，讓企業得以在成本規劃與洩密風險承擔此二者間，尋找一平衡點，方能使國內各企業在能力所及範圍內，亦達保護公司營業秘密之目的，維持整體產業公平競爭之秩序。 / A trade secret is a form of intellectual property that gives the firm who owns it an advantage over its competitors as long as the firm manages to keep it. Recently, Trade secret infringements occur more than thought. For example, employees thieve the firm’s secret and intend to sell it to competitor., therefore the Legislative Yuan passed the amendments to the completion of the Trade Secrets Act On January 11, 2013, and was released on the 30th of the same month, the proposal has increased in criminal and civil liability, the Legislative Yuan expect the amendments have more comprehensive protection of trade secrets.A secret.under Trade secrect protection have to satisfy three requirements, and one of the requirement is “reasonable measures”, therefore this paper attempts to sort out the domestic and U.S. doctrine of insights and further to collect court judgment in Taiwan, try to be summarized integration "reasonable" security measures. Expect to figure out what is common definition of “reasonable measures”,as the basis for Taiwan’s enterprises can reference. In particular, empirical studies of domestic judicial decisions based, and the U.S. legal system and related practices judgment as the basis for the study of comparative law, to try from integration in a "reasonable" measures, to enable enterprises to cost planning bear both the risk of disclosure, to find a balance point, can the domestic enterprises in the abilities within up to protect the company's trade secrets, to maintain the overall industry fair competition order.