新產品開發對企業的銷貨額的增加，市場佔有率的提高及利潤的確保有極大之關係，而影響新產品開發關鍵性成功因素之一，是R&D人員如何確保，如何選才、用才、留才，有關R&D人員留才之研究相當多。由實證中提出企業中實施R&D人員生涯規劃，是有助於留住人才的。經由理論瞭解，R&D人員之生涯發展是一生中之工作與發展的歷史，是會變的，但是其中心思想則不會捨棄的，稱之為生涯導向，本研究將之分為管理型導向、專案型導向、技術型導向及自由導向。R&D人員之生涯發展導向為與公司目標一致為人事政策的重要一環，組織如何透過人事政策協助R&D人員之生涯發展為本研究重點。 　　本研究乃以R&D人員之生涯發展與人事政策之關聯性來探討R&D人員在組織中對人事政策之期望及重要性程度，並調查R&D人員對人事政策對其生涯發展之重要度及滿意度。以瞭解R&D人員對現行人事政策及組織的期望及滿意度。以做為對R&D人員之需求之瞭解，及調整人事政策之依據。本研究經調查個案公司，收回116份有效問卷，經由單因子變異數分析、P檢定、及平均值比較分析，發現R&D人員之人口變項對人事政策、及R&D人員之生涯發展有顯著相關，發現現行人事政策中，教育訓練，績效考核、升遷制度、薪酬制度及新人事政策，皆對R&D人員的生涯發展，有很重要的影響。而其中R&D人員對於新人事政策中之彈性上班、工程師制度、同仁配股及住宅貸款等皆有相當高的滿意度，而對於教育訓練之滿意度亦相當高。但R&D人員對考核的公平性、升遷速度與同業薪酬的比較上滿意度較低。 　　人口統計變項對於生涯導向，雖然在平均值上有高低之差別，但未呈顯著的差異。而 R&D人員之生涯導向。在人事政策之重要度及滿意度之認知上，除了教育訓練中專業訓練的重要度及績效考核的公平性滿意度之認知上有顯著差異外，其餘各變項皆不顯著。 　　本研究提出建議，對於滿意度低之人事政策適時檢討修正，有利吸引R&D人才、留才。但要注意，R&D人員滿意度提高之後續效是否相對提高，是要再進一步研究的課題。其次如何讓R&D人員之生涯發展與公司之目標一致化，也是企業要努力的方向之一。最後建議對R&D人員高學歷的來臨，人事政策如何去因應是一個新的挑戰。

行銷／研發／製造三部門之間的互動影響新產品研發的績效，從眾多文獻的實證研究看來已是無庸置疑的事。本研究以五家具代表性的監視器個案公司從橫斷面做單一產業的研究，希望能對行銷／研發、研發／製造之間的互動與新產品研發績效關係做比較精確的描述。 　　本研究對成功新產品發展的定義為：(1)產品規格定位正確，上市後能廣被市場接受。(2)產品可靠度良好，沒有品質問題。(3)產品材料成本及製造成本低於同級競爭者。 　　本研究從個案廠商在行銷／研發及研發／製造介面上的作為，並比較觀察其新產品發展績效，發展出四項命題建構： 　　1. 當研發與行銷的互動內容，以產品技術為主時，則其互動程度愈高，其新產品發展績效較佳；而不以產品技術為主時，則其互動程度，與新產品發展績效無顯著差異。 　　2. 當企業業務型態偏重於OEM/ODM時，研發與行銷之間的互動，由研發部門主導時，其新產品發展績效較佳。而當企業業務型態偏重於自有品牌(Own Brand Manufacturing)的銷售時，研發與行銷之間的互動，由行銷部門主導時，其新產品發展績效較佳。 　　3. 當研發與製造的組織地位與技術能力相當時，研發與製造的互動方式，採同步作業方式較採順序作業方式，其新產品發展績效較佳。 　　4. 製造對研發的逆向溝通（製程技術的擴散）程度愈高，則新產品發展績效較佳。 　　本研究並根據命題內容對實務上的運作提出三點建議：(1)藉著將技術人員調往行銷部來提升行銷人員技術專業知識的程度，以加強研發／行銷人員在新產品研發中，基於技術內容的互動水準。(2)提升生技的地位和技術層次使之能達到研發部的水準。(3)以雙向性的互動關係來看待研發／製造的關係。研發對製造的技術移轉固然重要，製造對研發的回饋，對新產品研發的可製性(Manufacturability)也有很大的幫助。

在全球化的趨勢影響下，研發活動不再是先進國家的專利，跨國企業紛紛建立起全球的研發網絡，除了在母國從事研發活動外，亦會因不同研發目的與需求的考量，而在先進國家或開發中國家設立海外的研發據點。本研究首先收集彙整國內外對外投資相關理論及實證研究文獻─探討影響海外投資廠商研發投入的決定因素；之後以2007年經濟部統計處「製造業對外投資實況調查」之問卷資料為分析對象，加以實證研究，運用Probit Model進行估計，從廠商特性、對外投資因素、策略因素等3面向，分析影響對外投資廠商研發投入之決定因素。由實證結果得知，廠商規模越大、產業別傾向為資訊電子業、獲利能力傾向於有盈餘、海外事業投資年數越短、主要對外投資地區傾向工業化國家、當地市場潛力大、出口傾向越不傾向外銷及技術來源越傾向自行研發等八項變數對於研發投入有顯著的影響，此為影響研發投入之重要決定因素。

本研究旨在探討研發取得策略，情境因子，研發人力資本，與公司績效之間的關聯性。藉由理論模型的推導與實務訪談研發中心主管來發展假說，進而以混合資料模型(pooled data models)與橫斷面資料模型來進行實證分析。主要結果為：當公司的研發多樣化程度較高，專利權數目較少，公司較可能採取內外部研發並進策略(R&D hybrid strategy)，而非完全內部研發策略(make strategy)。最重要地，過度/低度的外部研發取得(under-/over-external R&D sourcing)對於公司績效有負/正向影響。相較於會計績效，此效果對市場績效的影響尤其顯著。同時，研發取得策略對於公司績效的影響，取決於公司的研發人力資本。相較於採取完全內部研發策略的公司，為了吸收外來的異質技術，採取內外部研發並進策略的公司較可能聘任不同研發種類的研發人員；而如此的研發取得策略與研發人力資本契合將進而改善會計與市場績效。本研究的發現與交易成本理論與supermodular理論一致。如同預期，相較於橫斷面資料模型，本研究的實證分析在混合資料模型較為顯著。 / The association between performance and R&D sourcing strategy in relation to contextual variables and R&D human capital is determined by the analytical model coupled with field interviews with directors or managers in R&D centers. Capitalizing on a unique database of the 2001-2003 Taiwan Industry R&D Investment Survey containing more detailed information available on the R&D activities to verify this association, the researcher tests the empirical results by cross-sectional and pooled data models. The findings are that an innovating firm will prefer to implement the R&D hybrid strategy when the higher degrees of R&D diversity and fewer counts of patents are exhibited. Perhaps most importantly, this study shows compelling evidence that over-/under-external R&D sourcing affects negatively/positively a firm’s performance. This effect is more significant in the market-based performance (Tobin’s q and average two-year Tobin’s q) than accounting-based performance (ROS and ROA). Moreover, the associations between R&D sourcing strategy and a firm’s performance are contingent on the use of R&D human capital. Innovative firms with the R&D hybrid/make strategy are more/less prone to employee diverse types of R&D experts to absorb the coming external knowledge, and such alignment between R&D sourcing strategy and R&D human capital thus improves both accounting- and market-based performance. The results are consistent with both transaction cost paradigms that discriminating alignment of transactions with strategy leads to more efficient outcomes, and the supermodularity model that a firm’s performance is a function of coherent alignment between strategy and structural elements of an organization. As predicted, these effects are noticeable and more pronounced in the pooled data model than in the cross-sectional design.

研發創新活動中，產業標準的設定一直都被視為一種研發的限制條件，本文考慮產業標準的設定是廠商在研發賽局裡的一種策略，使產業標準的設定為研發賽局可以使用的策略，進而討論在哪些情形下，研發賽局的產業標準設定會與當標準化設定作為一種限制條件，研發活動將會相同。 本文利用產業標準對研發賽局報酬有贏家的報酬上升以及輸家的報酬縮減，將產業標準視為賽局成果面的策略選擇，發現若廠商為齊質，產業標準在固定設置成本時，並且贏家報酬必須超過一定大小，產業標準會在研發賽局之始設定，與作為賽局限制條件的結果相同。在有產業標準為策略下的研發賽局，其均衡的參與賽局廠商數目，與報酬因產業標準變化的大小關係較大，而設置 標準的固定成本對廠商數目的影響較小。

東亞地區的代理問題與其上市櫃公司集中的股權結構有關。本研究以控制權與現金流量權偏離的幅度衡量公司治理的品質，探討最終控制股東股權治理結構對研發活動的支出、研發活動之攸關性（Relevance）和可靠性（Reliability）之影響。本研究沿用Kothari et al.(2002)的作法，以過去五年盈餘的變異性，作為研發活動可靠性的替代變數。實證結果發現，公司治理較佳的公司會投入較多的研發支出。當股權偏離幅度越小，研發活動會與股價成正相關，且盈餘變異性會較小。 / The agency problems of listed companies in East Asia is closely related to their typical concentrated ownership structures. The objective of this paper is to explore the association of corporate governance quality, measured by the divergence between the ultimate owner’s voting right and cash flow right, with the extent of R&D activities, and with the relevance and reliability of R&D expenditure. Following the Kothari et al.(2002), we use the standard deviation of subsequent earnings volatility as proxy for reliability of R&D outlays. Consistent with our hypotheses, we find that firms with higher quality of corporate governance tend to spend more on R&D activities.We also find that the positive associaton between R&D outlays and stock price is increasing as the control cash flow right divergence decreases. Finally, the positive associaton between R&D outlays and subsequent earnings volatility increases as the control cash flow right divergence increases.

自二十世紀末起，隨著寬頻網路科技的興起，人類經濟社會出現了大幅度的改變，生產要素可以迅速在全球各地組合，一般稱此為全球化現象。而在全球化的競爭環境中，只有內隱於個人或企業的知識是難以取代而最具以差異化的特性的，因此進入二十一世紀，企業莫不視知識為最重要的生產要素，此種情況就是一般常說的知識經濟。 本研究欲探究的問題就在於，處於知識經濟時代的台灣要如何強化競爭力？就企業而言，知識的累積要靠研發，則企業要怎樣提昇研發能力呢？這個問題可能有許多方面可以切入，但本研究感興趣的是基於專業分工以創造最大效益的想法，除了靠企業自己研發之外，若是有強有力的周邊研發服務產業之支援，應當對企業之研發能力提昇有加乘效果。至於要怎樣提昇我國研發服務業之發展，本文則提出一些初步的看法。不過需提醒者係，本文的研究取向是偏重總體面的研究，重點在站在政府與國家的立場，探討台灣整體研發服務業之發展問題，至於個別研發服務產業的競爭策略，則非本文之重點。最後，本研究展開的架構，除了第一章交代研究之方法、架構與文獻介紹外，基本上乃依據以下章節安排，順序討論： 首先，在第二章中本章，透過幾個本論文中使用的關鍵字辭之解釋，將本論文之基礎理論做一初步介紹。本文以為面對知識經濟之外在環境挑戰，台灣應以強化包含研發服務業在內之高附加價值知識型服務業作為回應，而此不僅可使產業升級，更可強化台灣的國家競爭優勢。究其實，本文以為研發服務業之興起其實是產業不斷分工下所必然，其經濟上理由在於降低交易成本。 接者在第三章中，本文進一步對我國目前的研發服務業狀況做一簡短介紹，整理出一些數字，並具體指出我國目前發展研發服務業所面臨之問題。此外，本章並分別引介兩個國家發展研發服務業之情形，一個是世界上研發活動最興盛的美國。本文發現美國成功的原因在於政府放任的態度，與大學和產業界的密切結合;另一個則是我國的主要競爭對手—韓國，本文發現韓國主要利用租稅優惠作為政策手段。比照此二國家的狀況，本文以為特別值得參考他們對人才的重視、強調大學的角色以及利用租稅作為政策工作之做法。 從第四章開始，本論文開始試著提出一些發展我國研發服務業的方法。第四章是站在產業面的角度，指出目前台灣發展研發服務業所面臨的瓶頸。而針對當前的處境，本章試著回答一個問題: 如果要發展研發服務業政府到底應該做些什麼?本章對此，提出了五個方向:第一，產業發展需要方向，且台灣長期經濟發展都是政府引領而民間參與的方式下進行，則本文以為政府應針對個別產業部門而致力於提出一套符合個別產業需求的國際化科技政策。本文並指出我國未來科技產業重點應放在基礎科學研究的植根。第二，「成事在人」，政府應積極協助培育產業界需要的國際化人力。第三，「巧婦難為無米之炊」，政府應致力於協助企業吸引國際化的資金，使台灣成為亞太籌資中心。第四，要重新塑造大學的角色，使大學與產業界緊密合作。第五，本文以為資訊科技業屬於研發服務業中的重點產業，政府應該大力推展，本文並提出其原因與可能的發展方向。 第五章則本文從法律面出發，探討如何透過法律制度與法律服務業的健全以形塑我國良好的投資與研發環境。首先，本文主張政府應以揚棄家父主義的思維，而改以負面表列的態度，進一步對服務業解除管制，以釋放民間活力。具體來說，本文認為政府應該做到以下幾點：公平的稅制與適度的優惠措施間應取得平衡、放寬組織上的法令規範、創新使智慧資等得以入賬之會計法令、人事法令制度鬆綁與建立方便商業(特別是科技業)糾紛解決之司法制度。其次，本文認為良好專利制度對企業研發幫助至大，而我國在專利制度上則尚有諸多有待改進之處，包含：專利審查品質有待提升、專利資訊網路化有待加強與類似美國ITC的保護制度有待建立。最後，面對台商的出走，台灣法律服務業並無法提供所需的境外服務。本文以為要健全我國的法律服務，在制度面應從放寬組織法上的限制著手，賦予律師事務所法人化的法源依據，使我國律師事務所能成長到一定之規模並永續經營。 第六章則是結論，本文以表列的方式，把本文的初步看法整理出來，以為台灣未來發展研發服務業的策略建議。 / This is a thesis discuss how to strengthen the R&D ability by the support of R&D service industry. Since the late 20th century, Broadband technologies had developed rapidly, which led human economic society to a whole new world. Today, factors of production can be purchased and matched anywhere around the world. It is called the GLOBALIZATION. In the global competitive environment, only the knowledge which is hidden in the brains of people or the memories of organizations cannot be replaced, so only can the knowledge make the differentiation. Therefore, all industries consider knowledge as the most important factor of production in the 21st century. It is what we call the KNOWLEDGE-BASED ECONOMY. I am trying to answer a question---how to enhance Taiwan’s competitiveness in the era of knowledge-based economy? Moreover, we know that the creation as well as accumulation of knowledge for the industries depends on R&D. Then, I want to further realize how the industries can strengthen their R&D abilities. Of course, there are many approaches to state the issues, but this I will only focus on the idea of maximization of efficiency by the division of labor. I believe if there are many well-developed Industrial Technology Oriented Service to support the R&D for the manufacturing industries, it will be have effect of synergy that will make Taiwan’s R&D environment better. However, I have to remind my readers that I will illustrate the issues by the macroeconomic approach, so I will discuss how to develop and promote whole industrial technology oriented service from the standpoint of Taiwan’s government. I will rarely discuss how an industrial technology oriented service company competes, only necessary. Finally, let me induce my thesis’ structures below: Chapter 1: I discuss my research approaches and how I organize my thesis. In addition, I do a brief review about the early research on this issue. Chapter 2: I explain my basic ideas by the definition of some keywords in the thesis. My basic ideas are that Taiwan should develop highly value-added industries, such as industrial technology oriented service to respond the challenge of knowledge-based economy, because it will make whole industry upgrade and improve Taiwan’s competitiveness. In summary, I believe that industrial technology oriented service will grow because of division of labor, and the economic reason is to cost down. Chapter 3: I do a brief industrial analysis of Taiwan’s industrial technology oriented service in this chapter. I collect some tables and figures, and I point out the problems that now hinder the development of Taiwan’s industrial technology oriented service. On the other hands, I introduce how other countries to promote industrial technology oriented service. Firstly, I discuss the situations of USA, the country best at R&D in this world, and I find that American universities have tight relations with industries. Secondly, I analyze the situations of South Korea, the Taiwan’s main competitor, and I find that Korean government mainly relies on the tax subsidies to promote their industries. Chapter 4: I point out the bottlenecks for the promotion of Taiwan’s industrial technology oriented service from the perspective of business in this chapter. Then I try to bring up some ideas on how to promote Taiwan’s industrial technology oriented service, and I think there are five business mechanisms that are of crucial importance to achieve that goal. Firstly, in general, Taiwan’s industrial developments are by the way that government directs private sectors. Therefore, industries have used to depend upon government in Taiwan. In the future, I think government should design different global competitive policies for each industrial sector. In addition, Government should endeavor to promote fundamental science research. Secondly, I think government should foster international human resources. Thirdly, capital is still an important factor of production, especially for high-tech industries, so I believe that government should help industries raise funds easily in Taiwan by building up Taiwan to be the Asian fund-raising center. Fourthly, the role of university should evolve. University is part of National Systems of Innovation. University should not only do teaching and research, but also have responsibility to promote economic development. Finally, I believe we have entered into the age of information. Consequently, I think information technology industry will be the key industry of Taiwan’s industrial technology oriented service, and government should especially focus on this industry to promote. Chapter 5: In this chapter, I change the angle from business to legal system to discuss how to promote Taiwan’s industrial technology oriented service by law. Firstly, it is my advice that government should abandon the ideology that she is the guardian of her people. Then government should recognize that people can do anything which is not forbidden by law without prior approval, and government should release the restriction and provoke the social vitality by deregulation. More specifically speaking, I think there are some things worth government’s effort, such as the balance of fair tax system and the subsidy, relaxing the restrictions on corporate organization, especially on law firm, the innovation of accounting code to make intellectual capital in the account book, the reform for civilian systems as well as legal procedures that are suitable for business dispute resolution. Secondly, I feel that Taiwan’s government should continue the reform of patent system. My suggestions are that government should improve the quality of patent examination, build up a strong searching engine for patent information, and try to learn something from USA’s ITC 337 rule. Finally, manufacturing industries moving out is a big issue for Taiwan. I believe it’s an inevitable trend. However, Taiwan’s legal service lacks ability to support Taiwan’s company globally. My opinion is that government should approve lawyers to found corporations that will make law firms grow and eventually can increase the competitiveness and competence of Taiwan’s law firms. Chapter 6: This chapter is the conclusions. I tabulate my opinions, and I think that those opinions may be helpful for Taiwan’s government to choose the strategies to promote Taiwan’s industrial technology oriented service.

在過去，我們認為有形資產是公司最重要的資產，然而到了現今知識密集產業當道的時代，取而代之的是無形資產：專利，品牌，商業秘密等成為決定公司存亡與進步與否的關鍵，因此研究無形資產的價值成為主流之一。本研究第一部份使用因素分析法捕捉專利四大指標：前引證數、後引證數、專利家族數與請求項個數共同影響專利的因素，我們稱之為「專利品質」，並用此方法來建構台灣上市上櫃電子業公司於2003年至2012年各公司各年度的創新力指標。 本研究第二部分探討員工薪酬對於公司創新力的影響，並且以2008年員工分紅費用化政策作為一工具變數，試看該政策對於公司研發創新的影響。本研究結果顯示，分紅費用化政策對於公司研發創新並無顯著影響。整體來看，費用化後高、低股價公司間的薪酬差距縮小，然而創新研發能力差距卻擴大；若分產業來看，台灣電子業發展有往技術密集產業之高股價公司集中的現象，例如：半導體業、電腦及週邊設備業、通信網路業、其他電子業在費用化後研發產出增加最多，即使該產業亦為費用化後總薪酬下降最多之產業。

創新是複雜、昂貴、且高風險的活動，並且存在外部性，研發合作為促使企業從事創新的重要機制。本研究目的在於延伸過去理論性架構與實證研究，建立研發合作—創新—財務績效價值鏈。以下為研究問題： 1.吸收能力、知識外溢、與不確定性是否會影響研發合作的頻率？ 2.研發合作是否可以提高研發投資、研發產出、與財務績效？ 3.不同的研發合作型態如何影響研發合作的決定因素？ 4.不同的研發合作型態如何影響研發合作的績效？ 5.研發合作與財務績效的關係是否會受到研發投資與研發產出的中介影響？ 本研究採用 two-industry, n-firm-per-industry Cournot 競爭模型探討研發合作、研發投資（創新之投入面）、研發產出（創新之產出面—非財務績效）、與財務績效的關係，並以台灣高科技產業為研究對象進行實證分析。對於台灣高科技產業的研發合作與創新活動，研究結果提供學術界與企業界更完整且廣泛的觀點。 實證結果支持公司擁有較高吸收能力的員工是從事研發合作的決定因素之一。另外，知識外溢的提高，亦將促使高科技公司進行研發合作。而在高度吸收能力與知識外溢下，公司採行一般合作之頻率較其他合作模式高。 另外，實證結果也發現研發合作的確鼓勵台灣高科技產業的公司進行更多研發的投資，並且持續創造較高的研發產出與財務績效。相對於其他合作型態，一般合作可以創造較高的研發產出與財務績效，因此為較佳的合作模式。而由於市場競爭的本質，使得水平合作公司之研發投資較垂直合作與一般合作少。最後，僅有研發投資並不足以提升公司的績效與維持競爭優勢，研發合作公司的創新能力與研發產出才是獲利力的決定因素。 / Innovation is complex, costly, and risky and incurs externalities. R&D cooperation is thus a proper mechanism to encourage firms to innovate. The purposes of this dissertation are to extend the prior theoretical framework and empirical studies to establish a research framework for the R&D cooperation—innovation—financial performance chain. The research questions are as follows: 1.Do absorptive capacity, knowledge spillovers, and uncertainty affect the intensity of R&D cooperation? 2.Does R&D cooperation result in higher R&D investments, R&D outputs, and financial performance? 3.How do different R&D cooperation types influence the determinants of R&D cooperation? 4.How do different R&D cooperation types influence the performance of R&D cooperation? 5.Is the effect of R&D cooperation on financial performance mediated by R&D investments and R&D outputs? In this dissertation I apply the two-industry, n-firm-per-industry Cournot competition models to theoretically examine the relationship between R&D cooperation, R&D investments (input perspective of innovation), R&D outputs (output perspective of innovation—non-financial performance), and financial performance. I then use Taiwan’s high-technology industry as a research sample and empirically test my research hypotheses. The results provide academia and practitioners with a more comprehensive view of R&D cooperation and innovation activity among Taiwan’s high-technology industries. The empirical results support the argument that absorptive capacity has a positive impact on the frequency of R&D cooperation in high-technology industry. In addition, an increase in knowledge spillovers also tends to increase intensity to collaborate in R&D. Under high absorptive capacity and knowledge spillover, generalized R&D cooperation is preferred to other cooperative models. The empirical results also show that R&D cooperation does encourage Taiwan’s high-technology firms to invest more resources in R&D, and leads to higher R&D outputs and financial performance under the characteristic of high knowledge spillovers. Relative to other cooperation types, generalized cooperation leads to higher R&D outputs and financial performance and is a superior cooperative model. Due to the nature of market competition, horizontal cooperative firms are not willing to invest too much in R&D relative to vertical cooperation and generalized cooperation. Finally, simply investing in R&D alone is not enough to achieve breakthrough performance and sustain a competitive advantage. The ability to innovate and generate R&D outputs determines the profitability of the cooperative company.

近年來台灣工業用塑膠製造產業因技術門檻降低、國內人力成本提升，導致廠商的營運愈來愈艱困，並開始尋求各種轉型的方式，包括研發新技術、轉戰高科技市場、改良設備、開發綠色產品…等。在這麼多轉型的選項中，研發一直被視為是企業維持長期競爭力的指標，而本研究即以此為出發點，探討研發管理、新產品開發專案管理、以及經營績效的關聯性。 為求貼近實務狀況，了解當前工業用塑膠製造廠商如何利用研發提升經營績效，本研究選擇採用個案研究法，並挑選於台灣上櫃的M公司作為個案公司，藉由其實際開發案例，分析研發管理、新產品開發專案管理與經營績效三者之間的關係。 研究結果顯示，雖然研發管理與新產品開發專案管理都各自能為公司提升部分的經營績效，但新研發技術運用的順遂與否卻仰賴部門間的合作，唯有在大家具有相同的共識時，企業內部資源才得以整合，並為公司帶來效益。因此，企業除了可以藉由各作業流程的改善提升經營績效外，也可利用共同績效指標的訂定，確保各部門間有一致的方向，以利公司整體運作。