本論文引介盛行於美國的政策可評估性檢定法（Evaluability Assessment，第二章），在確定我國資訊軟體工業政策體系的範圍和政策機構之後（第二章），透過政策可評估性的檢定，理清資訊軟體工業政策的邏輯結構（第四章），監測政策執行活動（第五章），提出資訊軟體工業政策評估的基本架構，並作初步評估（第六章），終而提出政策檢討與建議（第七章），冀能有助於資訊軟體工業政策管理之改進，評估系統之建立，政策效能評估之進行，其最終目的在於提高我國資訊軟體工業政策的績效，推動我國資訊軟體工業之快速成長。 　　本論文以政策可評估性檢定法之運用模型為研究架構，採行文獻分析法和訪談法，來蒐集與分析資料。在政策邏輯分析上，先行文獻分析，作為訪談內容的藍本，輔以受訪決策官員之意見，力求完整而忠實地反映政府的政策理念。在政策執行監測上，亦以文獻分析為主，再佐以訪問調查，以掌握我國資訊軟體工業政策執行之實際情況。繼而根據政策可評估性的評判準則，嚐試建構我國資訊軟體工業政策可評估模型，並依據現有調查資料，進行初步的影響評估。

隨著知識經濟時代的來臨，企業必須整合組識中所有人的知識，運用資訊技術來保存、加速流通，讓員工之間互相激盪以創造更多不同以往的想法，如此一來無論是提供有形產品還是無形服務，都能夠快速地回應瞬息萬變的市場與消費者需求，而有助於企業之永續經營。這些企業內部無形的資產，如員工的專業技術、著重創新的組織氣氛、有效率的流程和穩定且良好的顧客關係，即一般所稱之「智慧資本」。 雖然智慧資本的議題非常受到重視，但以往的文獻大多在探討智慧資本的定義、包含內容，或是智慧資本管理與衡量模型的建立，對於智慧資本和經營績效間之關聯性卻鮮少提及，因此本研究以我國資訊產業為樣本，探討該產業中影響經營績效之重要智慧資本為何。由於資訊產業中包括許多性質不同之子產業，雖然同屬高科技產業，但彼此之產業特性仍因產品不同而有些微差異，故本研究進一步將資訊產業以主要產品為有形或無形為依據，分為資訊硬體業和資訊軟體與服務業兩種，分析其影響經營績效之重要智慧資本項目及構面。 本研究之結果如下： 1. 智慧資本會影響資訊產業之經營績效，因此身處此產業之公司應致力於智慧資本之累積，並利用員工附加價值、研發生產力等重要智慧資本衡量指標來評估自身努力的成果，以求不斷增強智慧資本。 2. 對於資訊軟體與服務業而言，影響經營績效之重要智慧資本項目為員工附加價值、員工平均變動率、去年研發密集度、總資本週轉率、管理費用率、組織穩定度、營收成長率及主要客戶數。而重要之智慧資本構面為人力資本和顧客資本。 3. 資訊硬體業，其影響經營績效之重要智慧資本項目為員工附加價值、研發生產力、員工平均變動率、管理費用率及產品退回比率。而重要之智慧資本構面為人力資本、創新資本及流程資本。 4. 資訊產業中不同子產業其重要智慧資本項目和構面，會因產業特性不同而有些許差異，故企業應了解所處產業環境、競爭對象及產品特色，加強有助於經營績效提昇之智慧資本。如性質偏服務業者，應特別重視顧客資本，而偏製造業者，應重視創新及流程資本。另外，人力資本無論是在哪一種產業，其重要性都是無庸至疑的。

中小企業在台灣的經濟發展過程中的地位是眾所皆知的，然而，有關科技型中小企業的創新行為的研究，無論是國內或國外都不是很多。本研究即以個案研究法，針對台灣的中小型資訊軟體公司，探討其軟體專業類型、中小企業特質與研發創新專案的技術知識特質，對創新行為之關聯性及影響。本研究之主要研究發現如下： 一、不同軟體專業類型之中小型資訊軟體公司，其技術知識特質不同。 二、技術知識特質會影響中小型資訊軟體公司的創新行為.： 1.創新專案之技術知識特質會影響：(1)共同解決問題時，團隊成員背景異質／多元性；(2) 共同解決問題時，問題時，藉由鼓勵創造性摩擦產生創造性的知識結合；(3)組織鼓勵實驗的風氣；(4)是否藉由參加教育訓練課程作為知識吸收之來源。 2.創新專案之技術知識的標準化程度高低不同，使用原型溝通的方式不同。 3.創新專案之技術知識的路徑相依程度會影響創新行為中鼓勵智慧型失敗的風氣。 三、中小企業特質會影響中小型資訊軟體公司的創新行為： 1.中小型資訊軟體業由於軟體專業類型不同，使得企業主參與程度不同，組織的創新行為（鼓勵創造性的知識結合與實驗的風氣）亦不相同。 2.中小型資訊軟體業的正式化程度與組織的創新行為無明顯關聯性。 3.中小型資訊軟體業的研發人員之自主性越高，對於組織的創新行為越有正面的影響。 四、不同軟體專業類型之中小型資訊軟體公司，其創新行為與管理作法不同。 五、本研究之次要研究發現： 1.中小型資訊軟體公司的軟體專業類型不同，企業主參與程度不同。 2.中小型資訊軟體公司的軟體專業類型不同，其研發人員自主性不同。 3.中小型資訊軟體公司的技術知識特質多元化程度與標準化程度不同，研發人員自主性不同。 4.中小型資訊軟體公司之創新行為中執行與整合新科技與工具時，使用者參與程度以諮詢模式為主。 5.中小型資訊軟體公司之企業規模越大，對於創新行為越有正面的影響。 因此，本研究建議，中小型資訊軟體公司若要持續性的創新以增強企業體質，確實需要瞭解不同的技術知識特質對創新行為的影響，藉由創新活動與程序的管理，來提升企業的創新能力與成效。 / It is well known that the SMEs (Small & Medium-sized Enterprises) have played an important role in the process of economic development in Taiwan. This thesis attempts to take an exploratory study of the relationship between characteristics of technological knowledge and innovation behavior on SMEs in computer software industry in Taiwan. There are primary figures found in the thesis: Ⅰ.Different categories of computer software in SMEs have the different types of characteristics of technological knowledge. Ⅱ.Characteristics of technological knowledge have the effect on the innovation behavior of SMEs, such as: 1. Characteristics of technological knowledge in an innovative project have an influence on a).the diversity of team members, when the team work is held; b).whether there comes a creativity of knowledge combination via creative abrasion or not, when the team work is held; c).the intensity of encouragement of R&D in a company; d).whether the company takes the formal training courses as a knowledge source. 2. The standardization of technological knowledge in an innovative project has an influence on how the prototype is used in the R&D process of the project. 3. The path-dependency of technological knowledge in an innovative project has an influence on the intensity of encouragement of failing forward in a company. Ⅲ. Characteristics of SMEs have the effect on the innovation behavior of SMEs in computer software industry, such as: 1. Due to different categories of computer software, the proprietors of SMEs have different intensity of involvement and then make innovation behavior of the organization different. 2. The organizational formalization of the SMEs in computer software industry has no apparent relationship with innovation behavior. 3. The extent of autonomy of R&D employees in SMEs in computer software industry has a positive relationship with innovation behavior. Ⅳ. SMEs in different categories of computer software have different innovation behavior and management methods. Ⅴ. Other submary figuress of this thesis are as follows: 1. SMEs in different categories of computer software have different intensity of involvement of proprietors. 2. SMEs in different categories of computer software have different extent of autonomy of R&D employees. 3. When SMEs in different categories of computer software have the different diversity along with standardization of technological knowledge, there is a different extent of autonomy of R&D employees. 4. In innovation behavior, most of SMEs in computer software industry take inquiry method as the intensity of involvement of users, when they attempt to implement and to integrate new technology or tools. 5. The larger scale of SMEs in different categories of computer software takes more positive effects on innovation behavior. As the results, this thesis suggests that SMEs in different categories of computer software should understand the how different characteristics of technological knowledge affect the innovation behavior, when they attempt to make the company stronger via continuous innovation. They can also improve the innovative capability and performance by innovation management.

縱觀我國資訊軟體產業發展至現在存在著規模偏小、資金不足、市場受限等問題。在這種情況之下，如何司法國際，合作或是策略聯盟來解決諸多問題。 本研究以國內資訊軟體產業發展為主要研究對象，期望探討我國資訊軟體產業的發展策略與方向。研究目標為探討我國資訊軟體產業的現階段現象、關鍵優勢及未來的發展利基。 首先透過全球重要國家的資訊軟體產業現況分析與競爭策略做分析，在分析後發現我國資訊軟體產業的發展要素可能會受到政府策略、人才培育計劃、市場需求三個要素所影響。之後本研究根據五大重要國家愛爾蘭、以色列、印度、南韓及大陸的發展模式進行分析推論，發現不同國家的資訊軟體策略與發展重點均不相同，並佐以IDC全球資料分析建構出三個重點，分別是我國軟體產業發展策略、資訊教育系統人才培育計劃、政府整體資訊政策。 希望由這些國家過去及現在的經驗中分析出對我國資訊軟體產業有幫助的方向。本研究希望能夠參考這些國家的經驗，將該國家的相關資訊基本資料及資訊軟體業現況做一分析及探討，並研究其資訊策略的形成運用現況及效果。 / In Taiwan, the software industry is facing problems like scalability, insufficient funding and restricted markets for the past years. To solve such problems, we need cooperation or strategic alley from global experiences. Our research is target at the software industry development in Taiwan. We hope to find out the development strategies and directions for the software industry. Our objectives are to analyze the current status of the software industry and to find out the critical advantages and inches for future development. We choose five countries well-known for their software industry as our analysis base. These countries are Ireland, Israel, India, South Korea and Mainland China. From their experiences, we find out three critical factors for the software industry including the government strategies, human resource incubation plans and market needs. Based on IDC global data and our analysis, we conclude that different countries have different software development strategies. Moreover, we recommend three key points for the software industry development in Taiwan. The three key points are software industry development strategy, information-related education and national wide software policy. In this research, we analyze some well-known countries for their past and current software experiences. We investigate their software industry polices and strategies. Then, we conclude some critical factors for the software industry in Taiwan. We hope that our conclusion points out some useful directions for the software industry in Taiwan.

資訊軟體產業為知識密集的產業，在台灣已發展了許多年。由於科技不斷創新以及市場激烈的競爭下，資訊軟體產業從早期為個別客戶量身訂作的系統專案開發，一直發展到今日以套裝軟體或中介軟體標準產品的銷售方式。因軟體產品具有功能習慣性，客戶一旦使用後就不會隨意更換。各資訊軟體廠商為了推廣各式各樣的軟體產品以搶攻市場，紛紛提出了各種激勵業務人員的激勵制度以擴大市場佔有率。從企業的角度來說，企業組織應以獲取最大合法利潤為主要目標。因此在其經營管理權限內，必然會以各類管理策略和激勵措施來提升員工之工作效率和品質，績效激勵與評估制度即屬最被廣泛實施之方法。本文研究之核心為：資訊軟體產業之激勵與評估制度有那些特性，評估制度是否公平，針對不同產品生命週期的銷售策略有何差異，以及不同的工作類型與不同職掌之員工對於不同的激勵與評估制度之效益反應。本研究將透過與從業人員深度訪談程序，收集資訊軟體產業內不同公司之各種績效激勵與評估制度加以分析比較。針對上述議題，深入研究各種不同的制度對業務人員的激勵效益與合理性。其研究成果，一方面可提供給資訊軟體廠商作為未來規劃制定績效激勵與評估制度的參考；另一方面，亦可作為員工評估公司獎勵制度合理運用模式的對照，讓各界瞭解其精神並加以應用。 / IT Software Industry is unique and knowledge-intensive industry in Taiwan. It have been developed with special functions to keep customer loyalty once used. Promotion with a wide range of programs in order to gain market share is the most important factor of success. But which is company really do last longer for success, and is the product life cycle impacted by effective sales incentive plan? This studied looks at which performance incentive program can best motivate employees. The incentive programs were studied by interviewed with different companies within IT software industry and try to understand the effectiveness of evaluation strategies vs. sales performance. The results supported my hypothesis by showing that the employees under attractive incentive plan performs with productivity increasing superiority. The results also showed that fairness evaluation strategies does improve sales performance by enlarging the coverage. In additional of the benefits, my research also provided some suggestions for employees who was hired by relative industry. I hope it can be more valuable when employees assess the system for understand and apply the spirit of incentive programs.

隨著全球經濟和社會發展需求的變化，資訊產業的全球性結構調整日益明顯，由硬體主導型的發展轉為向軟體和服務主導型發展。經濟全球化為我國軟體產業發展提供了難得的機遇，我國軟體產業要積極參與國際分工，就必須走向世界，但是在走向世界的同時，也必須仔細思考什麼才是自己國際化的目的、自己企業內部的核心資源是什麼、做好自己的國際化策略或戰略的準備嗎？也因此在國際化動作中，如何選擇正確的海外市場進入策略就顯得格外重要，要採用怎樣的進入策略與企業核心資源、國際化策略、企業服務內容與產品等等之間的關係與互動已不是單純不變的環結，而是隨著市場變動不停變化的，也因此動態性調整就成為一個很重要的課題。 在眼前的日常生活當中，什麼事情已經都脫離不開資訊。也因此作為資訊產業核心的軟體及資訊服務產業，已成為新世紀全球的第一大產業。IDC 在2005年9月的研究報告中顯示全球資訊服務產業在 2003年產值已高達6410億美元，爾後年平均成長率一直保持在 5-9% 之間，可以說是一片欣欣向榮的氣象，到去年 2005年整個產值達到 7400億美元，預期到 2009 年，整個資訊服務產值將到 9250億美元，這也意味著繼工業大革命後的另一個新經濟時代的到來。 在整個產業成長中，又以亞太地區成長最大，從 2003-2009 CGAR 達 9.7%，遠超過全球平均 CGAR 6%。我國因具備良好資訊基礎設施、具備與華人相同語言、文化背景、接近並熟悉亞太市場、充裕資金與高階經營人才、與西方的技術合作經驗、豐富的 PC 軟硬體整合經驗等。充分顯示台灣軟體產業在競爭的市場環境中比起歐美資訊大廠已率先佔據極佳位置。 因此本研究就以進入策略的學術理論做為基礎，再結合個案公司實務上軟體業海外發展經驗，整合一套適於軟體產業的海外市場進入策略供企業參考。以研究結論來看，資訊軟體業因為產品與服務的特性關係，較易偏向採用較高承諾度的資源投入方式，將營業拓展至海外市場；除此之外，在地化的深耕發展也是必需要走的一條路，而且因為隨著地主國市場的投入，對地主國市場的熟悉度也會漸漸增加，也因此會在地主國市場進行一系列動態性的營運策略調整。這裡所謂的營運策略，不僅僅只是產品策略或市場策略，甚至整個市場的進入策略也會隨之調整，譬如說由獨資的進入策略轉變為合資的模式。 / As today’s global economic and social development needs continue to change，the Information industry’s global economic requirement change has gradually become more obvious；shifting from a hardware-driven type of development，to software and service-lead development。Economic globalization has brought along excellent opportunities to the development of our national software industries；to actively participate one’s software industry in the international division of labor，one will have to proceed toward the outer world；meanwhile，one must also carefully consider the purpose of one’s internationalization，the core resources of one’s inner enterprise，and whether one is prepared with a proper internationalization strategy。Consequently， knowing how to correctly select suitable foreign markets and entry strategies to be incorporated into the strategy is exceptionally critical in the process of internationalization，and in addition to that，the decision as to how the foreign markets should enter into the strategy，the enterprise’s core competence，internationalized strategy，the service content and product of the enterprise and etc. ，the relationship and interactivity between the each are no longer simple and invariable connections；instead，they are now constantly varied in accordance with the market change，and as a result, dynamic adjustment has became a very important topic today。 In today’s society，our everyday lives have become inseparable from the information technology；therefore，as being the core of information industries，software and information service have become one of the worlds top main industries of the new century。In August，2005，research from IDC have shown，that the global information service industries’ industrial output value in 2003 has increased up to 6410 billion USD；from then on，the output value has successfully maintained an annual average rate of 5-9%。Apparently，that was the sign of a long-term prosperity，as last year (2005) the output value has boosted up to 7400 billion USD。Predictions have been made that the value will continue to rise dramatically in the years to come，and in 2009，the output value for information service industries will reach a height of 9250 billion USD；this also meant the arrival of the age of new economics after the industrial revolution。 Within the whole industrial development in general，the Asia Pacific area stand to have the most rapid growth，with a CGAR rate of 9.7% from the year 2003-2009，which highly exceeded the world average rate of the CGAR of 6%。The reason for our outstanding industrial development is basically due to our possession of a good information infrastructure，similarity of the language and cultural background in Asia, familiarity toward the Asia Pacific market，abundant funds and talented individuals with high management skills，and our rich background experiences with the western technical collaboration，PC hardware and software integrations and etc。These qualities all demonstrated that apparently，in today’s competitive market，Taiwan software industries have already exceeded many of Europe and America’s top information manufacturers。 The following study will use the academic theories for the process of foreign market entry strategies as the fundamental base，and on top of that，the practical aspect based on personal experiences of software industry’s foreign market developments；these will be combined into a set that is applicable to software industries for the foreign market entry strategies，suitable for enterprises’ reference。

資訊軟體產業為技術和知識密集的產業，由於科技不斷創新以及市場激烈的競爭下，具有產品生命週期短、產品更多元等特性。本研究希望透過台灣資訊軟體產業中五家主要的上市櫃公司之研究，以計算個案公司股價合理區間與驗證真實股價的合理性。研究成果，一方面可提供給資訊軟體廠商作為未來企業經營的參考，另一方面，可作為投資人評估公司價值的參考依據。 本研究以智冠科技、訊連科技、思源科技、友立資訊以及凱衛資訊等五家上市櫃軟體公司為研究對象，根據2000年至2004年之財務報表作為推估個案公司未來成長率與獲利表現的依據。利用現金流量折現法，採銷售導向及盈餘導向二種模式，分別針對樂觀、最可能發生及悲觀等三種情境，以估算出真實股價區間。並將估算的股價區間與個案公司當前實際股價相比較，以推論目前股價之合理性和目前股價可能隱含的銷售成長率以及盈餘成長率，另以敏感度分析將各個評價因子繪製成龍捲風圖來觀察個別關鍵評價因子對股價的影響程度。 實證研究顯示，智冠科技、訊連科技、思源科技、友立資訊以及凱衛資訊之合理股價分別為21.73~193.32元、54.05~223.98元、40.52~245.38元、14.12~52.47元、4.63~41.40元。與最近17個月(2004年1月2005年5月)之股價走勢比較發現，個案公司最近股價多在計算之價格區間，在敏感性分析方面，經由個案公司的龍捲風圖發現各家公司對於股價影響幅度最大的評價因子都是邊際利潤率。

中小企業的特色是具有彈性、創新、以及快速的應變能力，台灣中小企業一路歷經了產業外移、亞洲金融風暴、網路泡沫、通貨緊縮與膨脹，直到近期的全球金融海嘯，許多企業依然屹立不搖。能夠在逆境中化危機為轉機的企業，皆能做正確的判斷，適時採取因應策略。中小企業雖然能夠迅速因應外界變化，但也因為受限於規模，很容易受到外界環境的影響。因此，即使規模不大、財務狀況不若大企業周全，也需要制定全面性的營運策略，健全公司體制。台灣的中小企業一向以國內市場為主，面對全球化市場的潮流，很難不在這股洪流之下被湮滅。如果能夠結合國際大廠，在對方的帶領之下，便能進軍國際，提升競爭力。這樣的策略，非常適合中小型資訊軟體產業，因此，本研究擬藉個案分析的方式，深度剖析國內一家中小型資訊軟體廠商個案A公司的現況，並探討該廠商參與一國際知名C硬體大廠的 B夥伴計畫。經過平衡計分卡以及SWOT的分析，本研究呈現國內一家中小型資訊軟體廠商的現況與優劣勢以及該廠商與國際知名硬體大廠之間的夥伴關係。此外，本研究也應用平衡計分卡的策略架構，為個案公司建議未來的經營策略。 關鍵字：中小企業、資訊軟體產業、平衡計分卡、SWOT、B夥伴計畫 / Small and medium-sized enterprises (SMEs) are characterized with adaptivity, creativity, and coping ability. SMEs in Taiwan have been through a lot of challenges since the economic bubble came to abrupt. After the financial tsunami hit the whole world, many SMEs were able to survive by adopting new business strategies. Although SMEs can react to the economic change instantly, they are easily affected by the environmental change of the whole world. The SMEs in Taiwan have been focused on local market for a long time. They need to expand their business to the international market. One way to accomplish is to collaborate with some well-known international companies. Using a single case study design, this research intended to investigate a small business company in Taiwan. Established in 1996, this company has devoted to image design, but restricted in local market. In order to understand the present situation of the company and its collaboration with a big international company, the assessment structure of the Balanced Scored (BSC) and the SWOT analysis were conducted. A business strategy using the BSC framework was recommended for the company. Keywords: small and medium-sized enterprises (SMEs), software and information industry, Balanced Scorecard (BSC), SWOT, B plan

開放原始碼軟體(Open Source Software；OSS)或稱自由軟體(free software)近年來備受矚目，許多政府、企業、機構團體認為相較於專屬軟體(proprietary software)，開放原始碼軟體的成本低廉、安全性高，因而支持開放原始碼軟體，一些國際知名大廠也投入開發相關產品以支援開放原始碼軟體；然而，深入分析開放原始碼軟體與專屬軟體在價格、穩定性及功能性之優、缺點，可發現開放原始碼軟體未必如其支持者所稱較專屬軟體具有低成本、高技術性等之優點；至於市場佔有率方面，近十年來開放原始碼軟體雖在網頁瀏覽器(Brower)及行動設備作業系統的市占率呈現顯著成長，但在桌上型電腦、筆記型電腦、小筆電及伺服器的市場占有率則仍遠不及專屬軟體。 　　隨著開放原始碼軟體的興起，相關的問題及風險亦隨之產生。在商業模式方面，過去鼎力支持開放原始碼軟體，並且保證決不會以自家專利攻擊Linux社群及業者的IBM，如今也開始手持自家專利對付開放原始碼軟體業者，此一案例凸顯了開放原始碼軟體追求自由、開放分享的精神，與追求市占率及利潤為目標之企業經營環境，兩者間存在著本質上的衝突與矛盾。而為了降低使用開放原始碼軟體可能產生之風險，已有越來越多使用開放原始碼軟體的企業，改採混合碼（Mixed Source）的軟體策略，亦即在一項產品中，同時使用開放原始碼軟體和專屬軟體，儼然已成為國際趨勢；現今，已有超過50%的開放原始碼軟體供應商將開放原始碼軟體結合其內部專屬原始碼使用，有60%以上的開放原始碼軟體供應商已採用某些類型的商業授權方式，而一些原本非開放原始碼軟體的公司也開始利用開放原始碼來加強其市場競爭力。 　　在智慧財產權方面，部分開放原始碼軟體社群雖強烈反對以智慧財產權保護軟體，然此實與知識經濟時代下保護智慧財產權的發展趨勢背道而馳，因此，開放原始碼軟體不可避免的仍須面對智慧財產權管理及侵權訴訟等問題。然由於傳統開原碼軟體社群缺乏專業之法律或智慧財產管理人員，而技術或程式碼貢獻者又為數眾多，使得採用開放原始碼軟體在智慧財產權的管理、執行及訴訟風險上，面臨許多困難及挑戰。在開放原始碼軟體授權協議方面，開放原始碼軟體社群愈來愈強調使用者必須嚴格遵守授權協議之約定，且對於一些違反授權協議之使用者，已積極展開訴訟程序強制要求其遵守，因此，企業組織若要採用開放原始碼軟體，勢必需建立相關之風險管理和內部管理機制。 　　在歐洲、美洲及亞洲等世界各主要國家的軟體政策方面，過去雖有許多積極推動開放原始碼軟體計劃之媒體報導，然而，近幾年來，各國政府已較少採取獨厚開原碼的推廣政策，而大多數是以技術中立(Technical Neutral)或強調互通性的方式兼容並蓄的廣納各種不同的軟體授權模式，此也印證了混合碼的國際發展趨勢。至於我國的軟體發展政策，過去一直偏重在開放原始碼軟體的發展及補助上，然而執行的結果，不但市場現況與預期成果有相當大的落差，投入與產出顯不成比例，且由我國政府的自由軟體發展政策，亦可看出我國政府在資訊軟體產業發展政策上存在著將對開放原始碼的補助方案當作對整體資訊軟體產業的政策發展方向等等之混淆及迷思，此皆阻礙了我國資訊軟體產業之發展。 　　有鑑於此，本研究乃由策略大師麥可•波特(Michael E. Porter)所提出之國家競爭優勢鑽石體系（National Diamond）架構，分析我國在資訊軟體產業發展上的國家競爭力，並針對我國政府的資訊軟體產業發展政策，由組織領導、法令環境、創新商業模式、施政指標及匡正智庫角色等面向提出具體建議，期能對我國資訊軟體產業之發展有所貢獻及助益。 / Open Source Software (OSS) or Free Software has attracted a great deal of attention in recent years. Comparing with traditional proprietary software, many governments, enterprises and institutions seems to believe that OSS is more cost effective and more secure, and thus support OSS. Similarly, a number of global companies have also started to invest in the development of related products that support OSS. However, after some in-depth analysis of the advantages and shorcomings in pricing, stability and functionality between OSS and proprietary software, it could be found that OSS may not have such high advantages in cost and technical level as its supporters asserted. Regarding the market shares in the last ten years, OSS has gained significant growth in the markets of Web Browser and Mobile Devise OS, but its market shares in Desktop Computer, Notebook, Netbook and Server markets are still far hehind proprietary software. 　　 The increasing popularity of OSS has inevitably triggered relevant issues and risk. From business model perspectives, previously IBM has been a long term OSS supporter and also publicly announced that it will never attack Linux companies and communities with its own patents. However, IBM recently began leveraging its patent portfolio and sending patent infringement warning to an OSS company who may compete with IBM in the server market. This recent case is a good example to highlight the inherent conflict and contradictions between the pursuit of freedom and open sharing spirit in OSS and the pursuit of profit and market shares in enterprise business environment. In order to reduce or manage the potential risk that could be triggered by OSS, more and more companies who use OSS begin to adjust their software strategy by adopting Mixed Source strategy. It has also become a trend in the global ICT industry to adopt or combine both OSS and Commercial Software into one product. Nowadays, more than 50% of OSS vendors start to combine OSS with their internal proprietary source code, more than 60% of OSS vendors have adopted certain types of commercial software licensing model, and some of the original non-OSS companies are also starting to leverage OSS to improve their market competitiveness. 　　With respect to intellectual property rights (IPR), even though some OSS communities still strongly oppose to the concept of IPR protection, some recent cases clearly prove that this kind of ideology is contrary to the trend of further improving IPR protection in the era of knowledge-based economy. Consequently, OSS still inevitably needs to face IPR management, infringement risk and licensing terms enforcement issues. However, due to the lack of professional legal or IPR management personnels in traditional OSS community and OSS projects usually involve numerous technical or code contributors, adopting OSS in current business environment will face many difficulties and challenges in IPR management, IPR enforcement and litigation risk. Another issue lies in the enforcement of OSS licensing terms, recently some OSS communities began to increasingly emphasize that users must strictly comply with all the licensing terms or requirements of the OSS model, and subsequently began to actively pursue legal enforcement actions against those violators. Therefore, it is imperative for any enterprise organization to establish comprehensive risk management and internal control/audit mechanism if it wishes to adopt OSS model. 　　In the past there were lots of media reports that actively promote government sponsored OSS policies in Europe, Asia and other major countries. However, there were less and less OSS only policy in recent years, governments around the world began to take Technical Neutral position or focus on interoperability by adopting a variety of different software licensing models. This development also confirms the international trend of adopting Mixed Source model. As for the software industry development policy in Taiwan, previously it has been focus on OSS related development and subsidy programs only. However, from the execution results, not only there is a huge gap between current market status and the expected results, the return of investment (ROI) from all those government funding programs is also extremely low. Furthermore, from the OSS development policy announced by the government, it is quite clear that there are confusions and myths among related government agencies that our current OSS development or subsidy programs equal to our national information software industry development policy. All of the above issues have seriously hindered the development of information software industry in Taiwan. 　　Based on the above analysis, this study leverages the National Diamond model proposed by the famous compete strategy expert, Michael E. Porter, to analyse the competitive advantages of Taiwan's information software industry. The study further proposes specific recommendations focusing on the organizational leadership, legal environment, innovation of business models, policy index, and the accurate role of think tanks in our government's information software industry development policy. Hopefully there will be some value-added and contributions to the development of information software industy in Taiwan.