自英國於1997年首度提出創意產業，讓創意的附加價值藉由無形或文化性的特質融入到產品與服務創新中，文創產業已然是後知識經濟時代的指標；基於台灣文創環境的無形資產鑑價制度尚處於建構期，整體機制尚不成熟，因此相關企業在面對成長躍進中常因資金受限，也間接影響了整體產業發展，而此種現象尤以藝術經紀授權產業為甚。 「無形資產」是藝術經紀授權產業營運模式的核心。而國內對於如何將無形資產轉換為有形之概念性商品，而且又能使商品成本與企業價值被量化之議題的論述探究甚少，因此本研究將以藝術經紀授權產業為主體架構去進行鑑價模型之分析，冀望為文創產業注入更大的延展空間。 本研究整理現今無形資產、智慧資本、智慧財產之相關鑑價理論與方法流程，並就藝術經紀授權產業現況進行質化的分析，並冀望從理論出發含概實務觀點的去建構適合此產業的鑑價機制，並挑選P個案公司去驗證本研究所提出運作模型，以實現其價值轉化過程。 本研究結果可以幫助文創產業中之無形資產鑑價分析較為貼近產業之真實面貌，亦可讓文創產業經營者引為借鏡，以期盼提升台灣整體文創產業的競爭力。最重要的是藉由檢視相關產業的發展歷程，本文獻進而讓政府在制定相關產業政策時，更能以全方位的角度衡量產業政策，降低產業投入者資金進入門檻，讓更多的創投基金及金融機構投入，以促進產業發展與提升產業競爭力。 / Since the introduction of creative industry in Great Britain in 1997, which allowed the merge of value-added creativity into product and service innovations via intangible or cultural features, cultural creative industry has apparently become the index of the post-information economy. However, the intangible asset valuation system in the cultural creative industry in Taiwan is still under construction, yet immature, and the lack of capital inflow is usually the key restriction to the development and progress for many relevant enterprises, which in turn influenced the development of the entire industry; such phenomena is especially apparent in the industry of art 、agency、 licensing. “Intangible asset” lies at the core of the operation of art 、agency、and licensing industry. But there is not enough discourse analysis domestically on issues regarding how to turn intangible asset into conceptually tangible products or to further quantify the product cost and enterprise values, therefore, this study conducts analyses of valuation model based on the scaffolding of the art 、agency、 and licensing industry, hoping to introduce greater room for expansion in the cultural creative industry. The study has compiled valuation theories, methodologies and procedures regarding intangible asset, intellectual asset, and intellectual property, conducted qualitative analysis on the current status of art agency、 licensing with the expectation to develop a valuation mechanism suitable for this industry based on the theories and practical aspects, selecting company P as example to verify the operation model proposed in the study and to realize the process of value transformation. The study aims to help bring the valuation analysis of intangible asset in the cultural creative industry closer to the reality, and also serve as a reflection for operators of the cultural creative industry with the expectation of promoting the overall competitiveness of the cultural creative industry in Taiwan. Most importantly, by inspecting the process of development in related industries, this study may in turn provide an all-rounded evaluation for the government when drafting relevant policies of the industry to lower the investment threshold, allow the introduction of more venture capitals and financial institutions, and facilitate the development of the industry and improve competitiveness.