商業競爭日益激烈，企業間不再只是以房地產、機器、廠房設備等有形資產以及股票、定存等金融資產作為衡量企業價值的基礎；品牌、商標、專利、關鍵技術等無形資產，已轉化成企業的核心資源，成為企業競爭的利器。學者Aaker更進一步認為，未來行銷的戰爭是一場品牌的戰爭。而品牌究竟值多少錢？Interbrand與Business Week自2001年開始，每年都發表全球品牌價值排行，都受到媒體以及企業的高度重視。在台灣，為了得知台灣品牌在世界舞台的相對重要性，經濟部外貿協會從2003年開始透過與國際最具公信力的品牌價值顧問公司Interbrand的合作，進行台灣品牌的評估與調查，並公佈台灣十大國際品牌品牌價值與排行。 但有鑑於外貿協會花大錢與Interbrand合作，買到了鑑價結果，卻買不到核心know-how，而在台灣品牌鑑價還是一個相當模糊的概念，不如外國研究普及，缺乏類似Interbrand如此專門且具公信力得品牌顧問公司，可定期為企業衡量其品牌價值，亦尚未有一套專門且合理的鑑價標準或方式可供參考，故建構國內的品牌鑑價制度，發展一套完整且合理的鑑價機制來評估企業、以至於文化創意產業的品牌價值，確保企業或團體的品牌價值不會任意被鑑價或錯估，在台灣是有需要及迫切的，乃引發本研究進行深入探討的動機。 歷來有許多學者將衡量品牌價值的方式分為許多不同的作法，雖然學者們嘗試以各種角度切入來衡量品牌價值，但是衡量方式不但眾多且繁雜，亦不夠具有全面性。因此，本研究歸納分析並整理各學者及各國品牌鑑價模式，設法建構發展一套結合財務、會計、行銷、管理等綜合觀點的系統化且適合台灣國情之品牌價值評價模式。本研究先從文獻調查及現今各種品牌鑑價方法中整理出重要的品牌強度評鑑指標，並採用層級分析法（The Analytic Hierarchy Process,AHP），從行銷與品牌學者、專業經理人中，作專家調查，得出評鑑指標的權重值，發展成基礎品牌強度評鑑指標表。將此品牌強度評鑑指標做成品牌強度專家意見調查問卷，以便求出台灣知名品牌品牌強度換算出乘數，再依據品牌財務及行銷資料求出年度品牌貢獻度，與品牌強度乘數相乘後加上平均品牌授權金，再利用乘數權重估算所面臨的財務風險，以反映預估現金流量的風險程度進而取得折現率，最後利用現金流量折現法，計算累加未來十年內現金流量，而計算得出整體品牌價值。並將此品牌評價模式用以評價台灣十大品牌之品牌價值，再與Interbrand做出的結果做相似性比較，以驗證本研究品牌評價模式是否準確及合理可行。 本研究亦認為文化創意產業的品牌價值評價可能性與其他一般產業並無重大差異，故在本研究最後品牌評價實例執行中，舉一在台灣具有特別代表性的文化創意產業、表演藝術團體「雲門舞集」，做為本研究品牌評價模式實例說明，以驗證文化創意產業品牌價值評價的可能性，並提出文化創意產業品牌產業化建議。 / Brand valuation is still a very vague concept in Taiwan, and researches conducted are not as popular as other countries. So far, we are still lacking in professional and credible brand consulting companies such as Interbrand, which helps enterprises to conduct regular valuation of their brands, and we also lack in a professional and reasonable valuation standard or methods for reference. Therefore, it is very essential and urgent to establish a domestic brand valuation system, and to develop a complete and reasonable valuation mechanism for brand valuation of enterprises and even the entire cultural & creativity industry, which will ensure that the brand value of enterprises or groups will not be randomly or lowly valuated. This is what motivated this research, which is aimed at exploring this issue in depth. This research starts from formulating an important brand strength valuation index using literature survey and various present brand valuation methods. By applying the Analytic Hierarchy Process (AHP), the weight of valuation index is formed from professional surveys conducted among marketing and brand scholars and professional managers, thus a basic brand strength valuation index is developed. A brand strength expert opinion questionnaire is created from this brand strength valuation index to find out the strength of famous brands in Taiwan, and it is then converted into a multiplier, and with brand financial and marketing data, we have the annual brand contribution. The annual brand contribution is then multiplied by the brand strength multiplier, then added by the average brand licensing fee, and along with discount rate and discounted cash flow mode (DCF), we can work out the cash flow over the next ten years, the overall brand value. This brand valuation pattern is then used to valuate the brand value of Taiwan Top 10 Global Brands, and the results compared to Interbrand for similarities to verify the accuracy and practicability of the brand valuation pattern in this research. Key words：brand value, brand equity, brand valuation, cultural & creativity industry.

本研究擬從個人空間體驗出發，從其角度研究松山文化創意園區空間實際所帶給進入空間的消費者體驗為何。期望藉由消費者的觀點，讓我們檢視個案的角度與發現較貼切、細緻解決問題的方式。進而可以針對現況提出建議與未來的方案參考。為回應上述的研究目的與問題，在研究方法上採取深度訪談與參與觀察法並行。本研究結果顯示，整體空間的利用與運用的感受是正面的。空間的規劃一次滿足不同消費者的需求與提供休憩地方。在空間的規劃是否適當上內容是主要決定因素。例如展覽性質與空間性質不符合、過於商業化。商業空間內容占用整體空間比例過高。其次，利用空間時，是否尊重空間本身歷史與原貌的態度。 在消費空間的佈局設計發現，整體園區中利用不同空間組合、搭配與混搭。創造出空間的層次與體驗。形成不同的消費空間形式。最後，消費者對於文化創意園區的期待與想像，對空間再利用抱持積極與正面的態度。可惜的是，對於松山文化創意園區所延伸出對文化創意產業的定位，與屬於我們的自身文化本質的討論是缺乏的。這也是未來可以再進一步深思研究的方向。 / This study is based on the personal spatial experience toward Songshan Cultural and Creative Park. From the consumers’ point of view, we depict and review the actual spatial experience, so as to find out more detailed and appropriate observations for space utility. It is hoped that this research finding can be used to make recommendations for the current situation and future modification. According to the above research object, the research methodology employs in-depth interview and participant observation at the same time. Major study findings are: 1.The overall experience of space usage is positive. 2.The space provides services and contents to meet different consumers’ needs. 3.The main concern of space evaluation depends on the space contents, for example, the feature of exhibitions is too commercial, and the proportion of space usage for the cultural related events is relatively low. 4.The space is designed for different functions and objectives and thus creates different forms of consumption space. Overall, the respondents have positive and proactive attitudes toward the Songshan Cultural and Creative Park space usage. However, we still need to keep in mind that, whether the true value behind the reused space reflects its cultural and historical contextual experience, is the subject to be pursued in the future.

2011年初，中國大陸把“推動文化產業成為國民經濟支柱性產業”列入《國家“十二五”規劃綱要》中，許多城市紛紛制定創意產業發展戰略，並把它作為城市未來的支柱產業進行培育。在地方政府為主導體系下的發展策略，文創產業成為新的獲利支柱，許多文化創意產業園區便如雨後春筍。從許多既有文獻上來看，中國大陸文創產業園區的發展，行動者非常多，但是主要的掌控者依舊在地方政府，本論文將透過城市企業主義的論點為基礎，分析北京、上海四個文化創意產業園區個案，觀察文創園區形塑的參與者與地方政府之間的互動，從地方政府的視角切入，探討地方政府的治理模式與利益分配，並試著歸納中國大陸文化創意產業園區的建構過程與發展模式。

近年來，文化創意產業已經成為全球各國競相發展的軟實力重要產業，特別是在英國引領全球風潮，韓國異軍突起之後，臺灣近十年來也積極將施政重心放在文創產業的發展與提升之上。然而，文創中小微型新創事業基於先天本質上具有需求不確定性高、創作者重創意而忽略經濟性、不易與資金持有者溝通等特性，加上臺灣市場規模較小，新創事業失敗風險較高，且政府的政策、法規，亦未能充分發揮作用，故普遍面臨籌資困境。經本研究從證券化可分散風險、利潤共享、增加宣傳機會、提供穩定長期民間資金之角度出發，參考外國立法例及進行個案比較分析，本研究認為股權型群眾募資較適合臺灣文創中小微型新創事業，建議除了現行相關籌資政策、法規仍應進行調整外，也應鬆綁民間成立股權型群眾募資平臺，並採取風險控管之機制。最後，就長遠來看，兩岸應可考慮就股權型群眾募資進行合作，俾使臺灣業者利用現有之軟實力優勢，能夠結合中國大陸的市場及資金，共同邁向雙贏。 / In recent years, cultural and creative industries have become an important soft power around the world, especially after UK leading the global trend and South Korea’s emerging success. Taiwan is also actively focusing on the development of cultural and creative industries over the past decade. However, the micro, small and medium-size startups in cultural and creative industries are usually characterized with high uncertainty for demands, creators ignoring the economy, and hard to communicate with the capital holders. In addition, given Taiwan’s smaller markets, high risk of startups, and the ineffective government’s policies and regulations, fundraising difficulties are generally confronted. This study aims to focus on the securitization for its benefits: risk arrangement, profit sharing, more promotional opportunities and long-term private fund. By referencing to foreign regulations and conducting comparative analysis of related cases, this study concluded that the equity crowdfunding is the better solution for Taiwan’s cultural and creative startups. As a result, it is recommended that the financing policies and regulations should be modified, and should allow the establishment of private equity crowdfunding platform and adopt risk control mechanisms. Moreover, in the long run, Taiwan and Mainland China should consider seeking cooperation for equity crowdfunding to combine Taiwan’s soft power advantage with the fund and market of Mainland China, jointly moving towards a win-win situation.

政府為促進文化創意產業之發展，在租稅政策上，依受惠對象之不同，可分為對文化創意產業本身的租稅優惠以及對投資文化創意產業之企業的租稅優惠，兩者皆足以影響企業投資文化創意產業的意願。本研究將焦點放在探討政府對投資文化創意產業之企業所提供的租稅優惠與企業投資文化創意產業意願間之關係，以作為政府是否提供投資文化創意產業之企業更多租稅優惠的參考。 本研究以發放問卷的方式，詢問692家於台灣證券交易所上市之公司有關投資文化創意產業意願的問題，共回收69份有效問卷。研究結果顯示，由「投資抵減」與「投資損失準備」所構成之稅制群，投資意願顯著高於「無任何租稅優惠」自成一群的稅制群。表示提供投資文化創意產業之企業投資抵減與投資損失準備的租稅優惠確能增加企業投資文化創意產業之意願，惟其仍未使受訪公司的投資意願由不願意轉成願意。在十三類的文化創意產業中，受訪公司僅對「數位休閒娛樂產業」有較高的投資意願。在十六類的受訪公司所屬產業中，「橡膠業」、「汽車業」、「百貨業」等三種產業對文化創意產業有較高的投資意願。 / In order to bring an advance in the cultural & creative industries, the government grants preferential tax treatment to the cultural & creative industries and enterprises investing in these industries. Both of these preferential tax treatments will influence investment inclination of enterprises to the cultural & creative industries. The goal of this research is to investigate the relation between the preferential tax treatment offered to enterprises investing in the cultural & creative industries and investment inclination of these enterprises to the cultural & creative industries, in order to offer some useful reference to the government for promoting the cultural & creative industries. The population of this research is 692 companies listed on Taiwan Stock Exchange Corporation (TSEC), and the sample is the 69 companies which send back the questionnaire. The result shows that there is significantly higher investment inclination in the group of “tax credits“ and “tax deductions for loss from investment“ than the group of “non-preferential tax treatment.” Namely offering preferential tax treatment to enterprises investing in the cultural & creative industries can significantly increase investment inclination of these enterprises, but it still can not change investment inclination of these enterprises dramatically, from unwilling to willing. Among 13 categories of the cultural & creative industries, the sample companies only have significantly higher investment inclination to “the digital recreation amusement industry.” The sample companies are divided into 16 categories of industries. Among these categories of industries, “the rubber industry,” ”the automobile industry,” and “the wholesale & retail industry” have significantly higher investment inclination to the cultural & creative industries.

文化創意產業與體驗行銷乃近年來熱門討論與研究之主題，政府於2002年提出之「挑戰2008，國家重點發展計畫」，將文化創意產業列為重點發展項目之一。不少廠商進行行銷策略規劃時，也開始以消費體驗的角度研究如何帶給消費者非產品功能性上之體驗。但國內以體驗行銷為架構，以文化創意產業為對象的研究並不多，因此本研究試圖藉著文化創意產業與體驗行銷之探索性研究，瞭解兩者之關係。 故本研究之目的包括：(1)以文化創意產業為對象，針對廠商實務作法，來分析研究個案在體驗行銷上之運作狀況與關聯性。(2)釐清目前文化創意產業廠商執行體驗行銷時可能遭遇之問題，並給予未來體驗行銷規劃上之建議。 本研究採質性研究，以文化創意產業內之工藝產業的代表性廠商：法藍瓷、琉園、大東山等三家台灣自創品牌廠商為本研究個案對象。先由文獻與參考資料中歸納工藝產業之特性，接著運用Schmitt(1999)之策略矩陣和Holbrook(1999)之體驗價值，分析個案廠商於體驗行銷之實務作為。 本研究之命題發現有幾項：(1)愈不是以功能性價值為訴求的文化產品，使用商業廣告等傳播媒介的溝通效果愈不佳。(2)愈是情感性訴求的文化產品，使用感官行銷中的實體(空間)展示方式愈能傳遞產品價值。(3)傑出的文化產品需要各功能部門間緊密互動，配合狀況愈好，愈將文化抽象性的概念傳遞出來。(4) 設計師本身的文化涵養愈高，愈能為產品注入文化價值，愈能使消費者感受深刻的情感體驗。(5) 設計師愈能將材質特色結合設計呈現出來，愈能在產品呈現之中展現其文化訴求。(6) 消費者擁有之產品知識愈多，使用分散式思考行銷策略，愈能提升消費者對產品或文化特色的認識；反之，使用集中式思考行銷策略效果愈佳。(7) 愈能塑造多樣化體驗價值的文化創意廠商，消費者愈可以真實地感受到體驗背後所要傳遞的文化意念。(8)愈能將文化使命感融入品牌主張中的廠商，愈能運用思考行銷，從而成為該廠商的品牌競爭優勢。 針對未來廠商執行體驗行銷時，本研究建議：(1)廠商必須瞭解目標顧客所處之文化特徵與熟悉度，藉以將文化價值融入產品中。(2)工藝廠商必須對產品材質有一定瞭解。(3)展示空間需營造多樣化之體驗。(4)增加直接與消費者互動體驗。(5)強化網際網路之體驗行銷作為。 未來研究可再擴大研究對象的範圍、對消費者端進行體驗知覺上之研究，或是單獨深入研究公司部門與體驗行銷上之關係，都是後續在對相關主題進行研究時，可繼續加以探討的部分。 關鍵字：體驗行銷、文化創意產業、工藝產業、策略體驗模組、體驗價值、消費體驗

博物館的趨勢從過去以「物」為主--重視物品收藏展示，轉變為以「人」為主--重視顧客的體驗，坊間出現大大小小與民眾生活貼近的生活型博物館，其中許多是由企業所成立與企業產品、產業或理念相關的企業博物館。本研究以創意生活產業的三大要素「核心知識」、「深度體驗」、「高質美感」，並輔以經營要素檢視現代新興的生活型企業博物館。 本論文採質性研究法，從台灣遴選出三家成功個案（獲選為創意生活產業者）—郭元益糕餅博物館、進益摃丸文化會館、阿聰師糕餅生活館，透過深度訪談、參與觀察及二手資料搜集，檢視其經營要素的特色為何、創意生活營造的特色為何，及經營要素如何影響創意生活營造，經由歸納探討獲得相關之研究發現。 另外亦從創意生活產業發展成熟的日本遴選三家產品類似的優秀個案—新橫濱拉麵博物館、鈴廣魚板博物館、俵屋吉富京菓子資料館，透過二手資料搜集分析，探討其創意生活的營造，獲得包括如何提升體驗的積極感與沈浸感以豐富體驗、商品美感如何營造及核心知識如何深化等等的啟示。 本研究最後綜合三家台灣個案的研究發現，及三家日本個案獲得的啟示，從三個面向提出生活型企業博物館的結論及建議包括： 一、生活型企業博物館之體驗營造與思考 1.核心知識運用再深化。2.訂定明確的體驗主題。3.提升體驗的豐富度。4.向主題樂園學習。5.生活型博物館可從商品、紀念品、餐飲、DIY、藝文講座等的提供增加收入及體驗。6.產品美感的提升。7.大量的複製、抄襲將失去創意產業的本質。 二、生活型企業博物館之經營與思考 1.運用多方資源。2.重視顧客導向。 三、母企業之經營與思考 1.企業博物館是一種行銷效益大的文化贊助型式。2.生活型企業博物館可讓企業累積跨足休閒旅遊業的資源和能力。3.生活型博物館是創意產業，母企業應培養鼓勵冒險的文化。4.企業成立博物館趨向文化傳承面出發，不會降低行銷價值，反而化行銷為無形。5.應以獨立事業視之。6.創意產業是深度經濟而不是規模經經濟。

21世紀，在全球化浪潮之下，文化創意產業成為顯學。根據聯合國數據資料顯示，近十年來，文創產業產值平均年成長率為8.8%，在開發中國家平均年成長率更高達12%，歐洲與亞太各國政府無不視文創產業為新金源或翻身的絕佳機會，文化創意產業已成為未來20年全球發展的主力引擎！ 台灣自2002年正式將文化創意產業視為國家發展級重點產業，但近十年產值成長率卻始終落後各國平均，尋找台灣發展文創產業發展的方向，將是台灣經濟發展與產業轉型升級的關鍵力量。 在分析文創產業發展卓著的歐美國家相關文獻後發現，創意產業之所以成功，乃是利用長久積累的在地文化底蘊作為根基，加以創意應用至不同產業，本文遂以田野調查法與訪談法，針對西方主流國家，如義大利、荷蘭、奧地利以及亞洲日本與拉丁美洲的祕魯，參考相關文獻之後，進行實地訪查與調查分析，探討在地文化對一個國家的文創產業發展有何助力與影響。研究最終可得以下結論:這些國家運用其豐富特色的在地文化，且人民對自身文化的強烈認同感，將在地文化落實於日常生活之中，以在地文化作為核心，結合創意與科技，輔以商業模式的思維，形成一種文化產業或是創意產業的成功模式，國家再以鼓勵文創產業相關政策的助攻，進而造就出強有力的國際競爭力。 / The cultural and creative industries have become a significant part of the mainstream economy in the 21st century under the tide of globalization. According to UN data, the average annual growth rate of cultural and creative industries was 8.8% worldwide in the past decades, and as high as 12% in developing countries. Countries in Europe and the Asia Pacific region consider the cultural and creative industries to be a source for new funding as well as a great opportunity for revival. These industries have become a main engine pushing the global economic development forward in the next twenty years. Since 2002, Taiwan has recognized the cultural and creative industries to be one of the key industries to develop at national level. However, their growth rate over the past decade has always been lagging behind the average growth rate when compared to other countries. Identifying the direction of their development in Taiwan will be crucial for economic development as well as business upgrade and transformation. Analysis of relevant documentations concerning the development of the cultural and creative industries in Europe and the US shows that those countries have achieved significant success in these industries due to their solid foundation in local cultures and creativity. This paper therefore aims to discuss the influences and the impact which local cultures have on the cultural and creative industries in a given country, taking the examples of Italy, Netherlands, Austria, Japan and Peru. The surveys were conducted through field research and interviews. In addition, relevant documentation was analyzed. From the research concluded by this paper, the author found the reasons why these countries are successful in the cultural and creative industries can be summarized as follows: These countries have been utilizing their profound local cultures with their specific features, and their people’s strong cultural identity, to implement the local cultures into daily life. With their local cultures at the core, the cultural and creative industries have established a successful business model in which creativity and technology are combined together. Meanwhile, favorable policies from governments have added strong competitive advantages to their respective industries in the global market.

本論文探討主題為文化創意產業之國際化，首先透過文獻探討方式，了解文化創意產業、企業國際化、新創事業、企業核心資源能力等議題內容；第二階段則透過個案訪談與次級資料的搜集與整理，對研究個案企業之發展歷程與國際化相關策略作一介紹；第三階段則將先前探討之文獻、研究與研究個案之國際化模式作分析、比較，歸納出命題並提出本研究之結論。 2002年行政院提出「挑戰2008：國家發展重點計劃」，明確將「文化創意產業」列為台灣未來重點發展產業，然綜觀目前國內有關文化創意產業之研究多以整體產業發展、文化創意產業與地方/社區經濟發展等相關主題為多，甚少有研究以文化創意產業為主體，針對其國際化議題做探討。本研究針對此議題，選擇以獲得行政院文建會所遴選之文化創意產業成功企業之法藍瓷有限公司為研究個案。法藍瓷成立至今僅有五年歷史，然憑藉著優異的設計創意與產品品質，產品上市不久即榮獲海內外各項大獎肯定，目前在海外市場約有五千多個銷售點，遍及美國、歐洲、紐澳地區、大中華地區與日韓等市場，年營業額約一千兩百多萬美金，是目前台灣文化創意產業裡，海外市場發展相對較成功者。 本研究結論簡述如下： 一、文化創意產業進入國際市場時，應考量本身資源能力，彈性地選擇最適合的 進入方式。 二、文化創意產業國際化的過程中，仍然適用於一般產業依各地比較利益不同而 將價值鏈各環節活動安排在不同地區之模式。 三、文化創意產業進行國際化時，除了研發、創意的掌握，亦應同時強化品牌行 銷能力培養與通路的建立。 四、國際化的資源能力可以在企業經營活動的動態過程裡逐步累積，企業若能 將國際化過程所習得的知識與經驗整理吸收，未來踏入一個新的國外市場 時，對於經營業務的推動與策略的形成將有相當幫助。 關鍵字：1.文化創意產業 2.國際化動機 3.國際市場進入模式 4.新創事業 5.工藝類文化創意產業 6.核心資源能力 / The cultural industry has been considered as the most promising industry for the future economic energy sources for many countries. However, with the limited market size in Taiwan, Taiwanese cultural industry also needs to go international for a bigger market. The purpose of this research is to understand the internationalization of cultural industry in Taiwan. As an exploratory research by case study method, the research consists of four aspects：（1）the characters of cultural industry；（2）the internalization of business；（3）the newborn business；（4）the core competence of a company. Through primary data collection, such as in-depth interview and secondary data collection from other researches and publications, the research chose Franzcolletions as the study focus. Conclusions drawn from this research results are： 1. When going globalization and entering into a foreign market, the cultural industry should take account of its own resources and capability, and thus being flexible choosing the most suitable entry mode. 2. During the process of globalization, the cultural industry will arrange the value chains activities which following the comparative advantage theory like other industries. 3. In addition to R&D, the cultural industry should also strengthen marketing ability and building up the distribution channels. 4. The cultural company can accumulate its resources and train up the core competence through the internalization process. Learning from the previous experiences, a cultural company can form a thorough strategy when entering a new foreign market in the future. Key Words：Motivation of Internationalization；International market entry mode；the cultural industry；Newborn business；Core competence.

我國「文化創意產業發展法」於2010年三讀通過，根據第3條之定義，文化創意產業共計15類產業，及一款經中央主關機關指定之產業。法令規章所建構之文化創意產業類別體制，於文化創意產業政策實務推動中之執行完整度，扮演著極為重要角色。 本研究爰從文獻分析，針對文化創意產業政策計畫演變，比較我國與韓國文化創意產業制度設計。在個案選取上，以珠寶產業為例，探究文化創意產業政策執行實務，說明官僚組織設計，對文化創意產業政策執行影響的情形，並提出若干省思及相關建議。 / Taiwan's "Cultural Creative Industry development act" was adopted in 2010 after the third reading. According to the definition in article 3, there are a total of 15 types of industries that are classified as part of the "Cultural Creative Industry" , as well as other industries designated by the Central Competent Authority. The classification system of the Cultural Creative Industry decreed in the regulations plays an extremely important role in implementing the promotion of practical Cultural Creative Industry policies. The present study aims to elucidate the changes in policy planning of the Cultural Creative Industry through a literature review and compare the design of Taiwan's Cultural Creative Industry policies with those of South Korea. The jewelry industry was selected as a study case to investigate the practicality of policy implementation of the Cultural Creative Industry, explain the influences on the policy implementation by the design of the bureaucratic organization, and propose a number of reflections and related suggestions.