隨著知識經濟時代的到來，無形資產對於企業決策的重要性與日俱增，其中無形資產裡的專利權是企業維持競爭力的一大利器，因此對於專利權進行衡量與評價是未來每個企業都必須面對的課題。 專利品質之衡量透過專利品質衡量表之設定，透過資料庫數據與專利說明書內容以及客觀存在之事實，客觀衡量標的專利之專利品質；輔以透過訪談與作者主觀判斷所得之主觀性衡量結果，綜合主客觀衡量結果，衡量出專利之品質。 專利之評價首先透過可評價性測試進行評價模式媒合，找出適合之評價模式，再為適合之評價模式設定出各項評價參數並實際計算出專利權價值數字，將評價與衡量結合，建立一套完整的專利權價值評估系統。 本研究分別以不同特性之專利組合為研究標的。經主客觀考量後，決定專利品質。評價上專利組合透過可評量測試後分別以市場法與收益法進行評價，針對各項參數進行設定說明與假設進而計算出實際數字並分析之。 經過衡量與評價後，本研究將針對各項衡量指標做出一適用性結論，並選出最適用於實務界之評價模式。 關鍵字：專利權、衡量、評價 / With the era of knowledge economy, intangible assets play an important role in corporate decision-making.Intangible assets in which the patent is the company to maintain a major competitive weapon, so the measurement and valuation of patents which every business must face in the future. Patent quality is measured through the setting of data such as database about patent and the content of patent specifications and the existence of objective facts.By enforcing the measurement way I mentioned so that I can get a objective outcome. The valuation of patent start from valuation test.The purpose of valuation test is matching a suitable valuation mode to valuate.After valuation test,I will set out the parameters to calculate the actual number of patent value.Finally,I will combine measurement and valuation to establish a patent evaluation system Through objective and subjective consideration,I make a conclusion for patent quality. After valuation test,I chose market method and income method to valuate.Through the setting of parameters and assumption,I calculate the actual number to approve the feasibility of valuation mode. After measurement and valuation, I will focus on the applicability conclusion of the measurement index and select the most suitable valuation model for practitioners. Key words：Patent、Measurement、Valuation

本論文計一冊，共約六萬字，分五章十五節。第一章導論，內分五節，分別敘述研究 動機、研究目的、資料搜集方法及研究方法、研究架構之建立、及研究限制。第二章 生產力之衡量，內分三節，分別敘述生產力之意義、生產力之衡量，以及提高生產力 之方法。第三章紡織業之歷史與現況，內分三節，分別敘述紡織業之成長過程、紡織 業之現狀、以及紡織業生產力之衡量。第四章如何提高紡織業的生產力，內分二節， 分別敘述本研究如何運用層級分析程序法，以及其所得結果。第五章結論，內分二節 ，分別敘述本研究結論及建議。簡言之，本研究乃利用層級分析程序法，由專家提出 紡織業提高生產力的可行方案及可能遭遇問題，並評估其優先順序以為有關者參考。

本論文計一冊，約六萬字，分五章共十四節。第一章導論，分五節，分述研究動機、 研究目的、研究方法、研究架構及研究限制。第二章生產力的衡量，內分三節，分述 生產力的意義、生產力的衡量、提高生產力的方法。第三章家電業產業概況，內分兩 節，家電業的沿革、家電業生產力之衡量。第四章如何提高家電業的生產力，內分兩 節，運用層級分析程序法探討，分析所得結果。第五章結論及建議，內分兩節，研究 的結論、建議。本研究利用層級分析程序法，提出家電業提高生產力的可行方案及可 能的問題，並評估其優先順序以為參考。

併購本身是一個複雜的專業過程，涵括了經濟、金融、法律、商業、管理、及資源整合等之過程。併購與企業價值間之相關聯性，涉及到組織學、經營策略理論、企業金融理論、會計學、法律學等不同領域。欲橫跨不同領域作深入探討，困難度高。本人僅就涉及併購時相關企業價值之評估方法，粗淺之認識予以著墨。 併購時之企業價值評估，有針對主併方企業、目標企業、及併購後聯合企業不同主體進行評估；對前面兩個既有之企業進行評估較為容易，對虛擬之聯合企業評估，則困難度大、風險高。在具有正確評估前面兩個既有企業價值之基礎上，合理預估併購後企業之營運狀況、正確計算協同效應之大小，才能正確評估併購後企業之價值。 相關企業價值之評估方法，有針對不同考量之收益法（income approach）、市價法（market approach）及成本法（cost approach）等。詳細之分類，如文獻所敘述。 本人服務之企業，尚未上市，故市值一項，無客觀標準；在企業內，集團要求之週期性財務報表以EPS, ROE, 及ROA 等作 為衡量經營之成效。在文獻探討中之一小部份，也嘗試對價值增值（EVA）評估法予以瞭解，並就不同年代所使用之企業經營成效 表達 方式作一比較。 以累積超常收益率（CAR, cumulative abnormal return）模式，作為併購後目標公司溢價、創造價值之探討，各國亦不乏有學者研究，受限於本人之才疏學淺，無法窺其門奧，只得割愛於此。 / Merge and acquisition is a complicated and professional procedure. It contains the integration of resources coming from the economics, finance, law, commerce, and management, etc. In response to the relationship between M&A and enterprise value, it also involves the different fields including Organization, business strategy theory, enterprise financial theory, Accounting, and Law. It's difficult to have a thorough study. covering everything as mentioned above. What I did here is to understand the various evaluation methods of enterprise value during M&A process. The enterprise value evaluation during M&A will be performed specific to different parties including company to emerge, company to be merged, and the combined one after merging. It’s easier to evaluate the existing two companies compared to evaluate the neutral combined company, which will be with much more difficulty and higher risky. In order to accurately evaluate the enterprise value of the combined one, the foundation will be based on the evaluation on the two existing companies with sufficient accuracy. Then the assumption of the running situation after merging, and judgment of the dimension of coordination effects will be the key points. For the evaluation method of enterprise value will have the income approach, the market approach, and the cost approach depends on the different consideration. Further the further detailed classification, please see Para. 7-2. The company which I am working for is not IPO yet, there's no fair enterprise value available for the reference. The periodic financial statements as considering by the mother company to evaluate the company's performance will be EPS, ROA, and ROE, etc. In the article discussion paragraph, the application of EVA (economic value added) was brought up for understanding. And the information collected regarding the comparison of ROS, ROE and EVA different performance evaluation at the different stages. Some scholars studied the premium and/or value creation of target companies after M&A via CAR (cumulative abnormal return) model. I ignored it here as the limitation of my personal knowledge in this field.

IC產品的產品生命週期極為短暫且市場上競爭十分地激烈，因此「創新」巳是IC設計公司求生存及求發展的不二法門。而如何有效地管理及衡量公司的創新活動以達成企業的目標，巳是以創新為首要發展要務的IC設計公司，首須面對及解決的問題。 公司在開發新產品或是新技術的過程中，往往須將許多無形資產，進行運用以及整合，而IC設計公司具有「無形資產極大化」之特色，因此在對IC設計公司進行創新活動之管理或衡量時，若能將所有無形資產納入考慮，則必可提昇創新管理或衡量之效率。 故在本研究，擬以創新管理與智慧資本理論結合之應用，建構IC設計公司在創新活動下之智慧資本衡量系統，以幫助IC設計創新活動之管理。因此，本研究擬就下述二問題，進行探討： 1、創新各階段活動（投入-流程-產出-效益）各項智慧資本為何？亦即討論各項智慧資本，何者係屬於創新投入階段所需之資源；何者係屬於創新流程階段所需之公司支援；創新產出階段之生成物對公司各項智慧資本之影響；最後在創新效益階段，則係探討創新生成物於市場上表現及所生價值，對公司各項智慧資本之影響； 2、分析創新各階段活動（投入-流程-產出-效益）中，重要之智慧資本衡量指標，以此建立創新活動下之智慧資本衡量系統，幫助公司創新活動之管理。 本研究，經對2家IC設計領導廠商深入訪談，以及15家IC設計公司，共計30名業者調查，以結合應用創新管理與智慧資本之理論。研究之結果認為： 1、IC設計公司，在創新投入階段所須投入之資源，主要是人力資本、創新資本，其次為顧客資本、關係資本，最後是組織文化資本及IT資本；創新過程中，所需之公司支援，主要是組織文化資本及人力資本，其次為IT資本、流程資本及創新資本；創新之產出，主要係對公司創新資本及流程資本產生影響；創新收益階段對公司顧客資本產生影響，其次係創新資本，最後是人力資本； 2、IC設計公司，於創新投入階段，重要投入資源之智慧資本衡量指標為：人力資本衡量指標中之員工盡責的程度、員工工作動機的強烈程度、員工專業技能的良窳、員工工作勝任程度、公司擁有吸引具潛力員工的能力；創新資本衡量指標中之產品設計與開發平均時間、公司掌握新機會的能力、公司回應市場的能力、新產品研發能力因素；組織文化資本衡量指標中之組織擁有創新文化、經營團隊的領導力因素；顧客資本衡量指標中之對客戶需求的了解程度、市場成長性、對目標市場的瞭解因素；以及關係資本衡量指標中之擁有許多堅強的策略夥伴、與策略夥伴的關係、與上中下游體系的關係因素；其中最重要者係，公司擁有吸引具潛力員工的能力、對客戶需求的了解程度、員工專業技能的良窳、公司掌握新機會的能力、擁有許多堅強的策略夥伴、與策略夥伴的關係、與上中下游體系的關係。 創新流程階段，會影響公司創新進行之智慧資本衡量指標為：人力資本中之員工盡責的程度、員工工作動機的強烈程度、每年核心員工平均流動率、員工專業技能的良窳、員工工作勝任程度；創新資本中之公司智慧財產管理制度；組織文化資本中之組織擁有學習文化、組織員工擁有互相支援的氣氛、組織擁有創新文化、組織成員團隊合作的程度、經營團隊的領導力因素；流程資本中之策略執行程度因素；IT資本中之公司資訊系統存取的容易度、員工透過科技緊密連結組織內部的工作流程因素；其中最重要者為，員工透過科技緊密連結組織內部的工作流程、組織員工擁有互相支援的氣氛、組織成員團隊合作的程度。 在創新產出階段，而主要衡量之智慧資本衡量指標為創新資本中之產品設計與開發平均時間、智慧財產數量、智慧財產品質造成影響；其中最重要者為智慧財產品質。 在創新效益階段，主要衡量之智慧資本衡量指標為創新資本中之研發領導地位，以及顧客資本中之客戶滿意度、客戶忠誠度、市場佔有率；其中最重要者市場佔有率。 / Facing the short life cycle of IC products and competitive market, “innovation” has been the only way for IC design house to survive and develop. But how to manage and measure innovation activities to reach the goal of corporate are really the problem need to be faced and solved for IC design house which reviews innovation as the most important thing. In the process of developing new products and new technologies, companies usually need to use and integrate many resources and intangible assets. IC design house has the features of “maximizing intangible assets”. If IC design house can take all the intangible assets into account when managing and measuring innovation activities, then the efficiency of innovation management and measurement will be enhanced. In this research, I construct “the measurement system of intellectual capital under innovation activities” of IC design house by combining the theories of innovation management with intelletcual capital to manage the innovation activities of IC design. Therefore, this research will discuss the following issues: 1. Which kind of intellectual capital is attributed in each innovation stage (input-process-output-outcome) ? In another word, this study explores what kind of intellectual capital is the necessary resource in the input stage of innovation ? What kind of intellectual capital is the necessary support in the process stage of innovation ? What kind of intellectual capital is influenced in the output stage of innvaiton? What kind of intellectual capital is influenced in the outcome stage of innovation when the innovation output performing and creating value in the market? 2. Based on the findings of important intellectual capital indicators in each innovation activities (input-process-output-outcome), I build the “the measurement system of intellectual capital under innovation activities” to manage the innovation activities of company. Through interviewing 2 leading IC design companies and surveying 15 IC design companies (30 investigators), and combining the theories of innovation management with intellectual capital, my conclusions are as follows : 1. For IC design house, the primary resources in the input stage of innovation are human capital and innovation capital. The secondary resources are customer capital and relationship capital ; organization culture capital and IT capital are the last. In the process stage of innovation, the primary supports are organization culture capital and human capital, then another supports include IT capital, process capital and innovation capital. The innovation outputs influence innovation capital and process capital. The innovation outcomes have the main impacts on customer capital, then on innovation capital, and on human capital at last. 2. For IC design house, the important intellectual capital indicators of resources in the stage of input are as follows : the employee’s responsibility, the employee’s motivation, the employee’s skill, the employee’s qualification and the company’s abilities to attract potential employees for human capital. In addition, another important indicators include time of product development and design, ability of catching new opportunities, ability of reponsing the market, ability of new product design for innovation capital, and innovation culture, leadership for organization culture capital. Knowing the need of customers, market growth and knowing the target market are important for customer capital. Having many alliances, relationship with alliances and relationship with value chain should be noticed for relationship capital. All in all, the company’s abilities to attract potential employees, knowing the need of customers, the employee’s skill, ability of catching new opportunities, having many alliances, relationship with alliances, and relationship with value chain are more important indicators than others. In the stage of process, the important intellectual capital indicators that will have impacts on the ongoing innovation activities are as follows : the employee’s responsibility, the employee’s motivation, turnover of keyperson per year, the employee’s skill, the employee’s qualification for human capital. Mechanism of intellectual property management is important for innovation capital. Learning culture, supportive atmosphere, innovation culture, teamwork, leadership should be considered for organization culture capital. Execution of strategy is necessary for process capital. Convenience of getting/saving information and connecting through IT infrastructure are important for IT capital. In the stage of output, the primary intellectual capital indicators are time of product development and design, quantity of intellectual property and quality of intellectual property. In summary, the quality of intellectual property is the most important. In the stage of outcome, the main intellectual capital indicators are R&D leading position for innovation capital, customer satisfication, customer royalty, and market share for customer capital. All in all, market share is the most important indicator.

電子產業為我國長期重點發展之產業，而平衡計分卡可謂最具效力之績效管理工具。個案公司為一國內被動元件製造廠，導入平衡計分卡專案時程約三年，本研究以分析策略性衡量指標的方式，探討平衡計分卡制度導入後實際執行情況，深入瞭解如何設計合適的策略性衡量指標，並設計指標診斷機制，以提供公司所需的衡量指標回饋。 　　本研究將策略性衡量指標系統之建立區分為「策略性衡量指標設計系統」、「策略性衡量指標診斷系統」，及「策略性衡量指標回饋系統」三大部分。簡而言之，本研究說明企業如何利用平衡計分卡實際進行管理，以策略性衡量指標為重點，將企業的策略至實際營運活動一以貫之，經營者同時能藉此思考企業可精進之處，此研究結果俾作為個案公司及後續企業執行平衡計分卡時之參考。 / The electronic industry in Taiwan is the key within the industry development policy, and the balanced scorecard is one of the most powerful tools of performance management. The object of the research is a domestic manufacture of passive components, which implements the case of balanced scorecard for three years. The research explores the implementation of balanced scorecard by analyzing the strategic performance indicator, building the system of indicator diagnosis, and offers the feedback of indicator for the company need. The research divides the analysis of strategic performance indicator into “the design of strategic performance indicator”, “the diagnosis of strategic performance indicator”, and “the feedback of strategic performance indicator”. In short, the research explains how the company use balanced scorecard to manage. Use a strong logic to link from the company’s strategy to every operating activity. CEO also can think about where the company can improve. The result of research could be the reference for the case and other companies

經濟學之要義，在於探討如何將稀少有限的資源做最有效率的配置。因此，經濟理論 中，效率一詞一向為人所廣為使用。然而，經濟學中，效率的概念一直是相當抽象而 模糊的。為深入探討「效率」的含意，本文首先從各種角度給予效率具體、可衡量的 定量；並探究衡量之方法。其次，對我國製造業的生產效率狀況進行實證測試；同時 探討影響效率之因素是什麼。最後檢討衡量方法之優劣及限制。 全文共六章，約三萬二千字。 第一章 導論 第二章 效率的定義與衡量 第一節 效率的定義 第二節 效率的衡量方法 第三節 文獻回顧 第三章 我國製造業生產效率的實證分析 第一節 衡量的模型 第二節 資料來源及處理 第三節 實證結果 第四章 影響效率因素之探討 第一節 個別產業分析 第二節 產業間分析 第五章 方法之檢討、含意與限制 第六章 結論

本研究計分六章，除第一章及第六章為緒論及結論與建議外，第二章為財政政策之 效果與穩定之基本概念，計分四節，以闡述財政工具之無分軒輊及其必要性，第三 章為財政政策效果衡量之理論探討，計有六節，係針對政府預算盈餘作為財政衝擊 衡量工具之巡禮。第四章為財政政策穩定效果衡量之實證簡介與評述，計分八節， 除分別介紹學者專家作為實證研析模型外，并加述評。第五章則為台灣財政收支隱 定效果之實證分析，亦即為本研究之重心，本於前章模型為範，斟酌需要分別研究 我國財政收支之內在穩定與權衡性穩定效果，以及與世界上其他國家比較政府部門 對經濟穩定之貢獻程度，計分五節。

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在全球化、自由化的浪潮及科技變革的引領下，帶給企業競爭優勢之資源，不再侷限於有形資產，更須仰賴無形資產(智慧資本)的有效管理與運用。王耀興(2002)分析我國銀行業經營績效不彰原因，顯示我國銀行業亟須透過智慧資本衡量指標之建置與管理，以改善經營績效。一般認為外國銀行較具智慧資本管理經驗，故本研究以某外國銀行之在台分行為研究對象，分析該行之重要智慧資本衡量指標，以供我國銀行業參考，主要探討之問題包括： (一)辨認銀行業智慧資本具重要性之衡量指標為何？ (二)辨認銀行業智慧資本具重要性之衡量指標是否因業務性質互異而不同？ 此外，並發展銀行業智慧資本衡量指標先導性問卷，以供後續研究者大量施測問卷之參考；另針對王耀興(2002)之分析，嘗試提出以策略為核心之組織績效衡量架構。 本研究除建立銀行業智慧資本衡量指標先導性問卷外，有關結論如下： (一)銀行受訪者認為重要之智慧資本衡量指標計34項，其中組織資本佔16項為最高，其次為人力資本及顧客資本各9項。訪問結果顯示組織資本在銀行業之重要性，惟有提升作業效率，才能增加客戶滿意度。 (二)由於業務性質不同，銀行兩部門受訪者對於若干智慧資本衡量指標重要性之認知，有相當之差異性，並多見於衡量人力資本之指標。 (三)銀行業務性質特殊，建議本國銀行多重視人力資本之經營團隊領導力、徵募與訓練計畫完整性及員工績效表現等指標，組織資本之組織架構調整性、組織體系具風險控管能力及整合性風險管理等指標，以及顧客資本之產品獲利率及目標客戶群貢獻度等指標。 關鍵字：智慧資本、衡量指標、策略 / Under the wave of globalization, deregulation and rapid change in information technology, the sources of competitive advantages of an organization rely heavily on the management of its intangible assets (intellectual capital). The operating performance of domestic banks in Taiwan has been slow. Analysis shows that consideration for the measurement and management of intellectual capital could be helpful. Based on interviews with officers from a foreign bank’s branch office located in Taipei, the main research questions explored in this thesis are as follows: 1. What are the important intellectual capital indicators to a bank? 2. Will the nature of the business influence cognition of the importance of intellectual capital indicators? In addition, built on measures reviewed from the literature and interviews with practitioners, this research develops a preliminary questionnaire that provides an initial basis for further research. The primary findings of this research are shown as follows: (1) There are 34 important indicators, including 16 indicators for organizational capital, 9 indicators for human capital and customer capital respectively. The results show that organizational capital is extremely important to the bank interviewed. An enhanced organization capital can improve efficiency and better serve its customers. (2) Differences in the nature of banking business influence the cognition of importance of indicators. The essential differences are found mostly in human capital. (3) It is suggested that emphases on indicators such as management team leadership, recruiting and training program, employees’ performance, adjustability in organizational structure, risk management, product profitability and profitability for target customers could be considered for domestic banks as a starting point to improve their performance. Key words: banking industry, intellectual capital, indicators, strategy.