以TRIZ為架構的創意之策略推展於台灣高科技公司 / High-tech industry in Taiwan is the mainstream of economic growth. In recent years, international patent litigation news often hear, business at the same time against opponents in the competition through patent to protect themselves, and then rely on patents for high added value. Using innovative methods to solve problems faced by enterprise innovation process is commonly used in the practice of foreign companies. Technology companies encourage employees to obtain patents; however, although engineering also hope to increase patent contribution, but often do not know how to proceed efficiently. TRIZ theory provides an innovative management system that lets innovation becomes simple, no longer out of reach. Currently the Western developed countries such as the United States, Germany, Britain, France, Sweden and Russia, Japan and other countries, no matter theoretical and application research or technical research of TRIZ are at the forefront of the world. Due to geographical proximity relations with Russia, South Korea and China are also very positive learning TRIZ. In Taiwan, TRIZ is rarely been widely introduced in the country and in enterprise. TRIZ so good, why not spread in the Taiwan? Paper discusses the cost of imported TRIZ, the implementation procedure, and the expected results through literature and actual interviews. Based on these introduction to manager understand the perspective of the feasibility of local enterprises import TRIZ and proposed how to make TRIZ popularity in domestic. Keywords: High-tech, TRIZ, Creativity, Innovation

本研究之主旨在探討一般新創公司在創業前期及創業後期所面臨的經營管理問題與對策，給有心創業者作為參考，以降低失敗的風險，進而能一舉成功，避免傷及創業之鬥志與勇氣，減少財務的損失。 首先藉由文獻的整理，蒐集專家及學者之菁華，找出與創業有關的學理，再將學理套於個案公司之經營管理，深入暸解創業成敗之關鍵因素，從實務中發掘學理之依據，進而整理出成功的創業模式，得以印證學理之正確性，讓有志於創業者加強對文獻之信心與認同。 本研究之個案雖屬高科技公司，但經過學理之印證後，可發現其經營管理之方法也離不開文獻之範疇，主要是採用Timmons及 Shane之創業模式來加以剖析，雖然研究者將Timmons之模式運用於創業前期，而將Shane之模式運用於創業後期，或許有些牽強，但目的是為了方便敘述，好讓讀者容易理解。 針對本研究之主要問題可區分為下列兩期，將籌備到創業後三年歸納為創業前期，第四到十五年則歸納為創業後期，雖然期間有點太長，但經營者自認為規模還小，仍應秉著創業期之衝勁追求更完美： 一、 新創公司創業前期的管理作法為何? 二、 新創公司創業後期的管理作法為何? 從本研究中可獲得以下之主要結論: 一、 新創公司在創業前期會善用其核心能耐以尋找商機，同時以外部資源取用補足內部資源及能力之不足，並加強創業團隊成員之專長互補與共識，提高創業成功的機會。 二、 新創公司在創業後期之技術管理上會著重利基性及差異性之思維，在行銷管理上會以客戶需求為導向，在組織管理上則會特別重視風險管理並適時網羅人才以增強組織的陣容，並以創新來提高報酬。 / The newly start-up company will face the different management difficulties during the starting period. The study distinguished the start-up period into Earlier Period of the Start-up and the Later Period of the Start-up. The selecting company of the thesis is classified as the high-tech industry. We use the Timmons Model to analyze the Earlier Period of the Start-up, and use the Model of Scott A. Shane to analyze the Later Period of the Start-up. The main research questions of the thesis are : 1. What’s the right management method in the Earlier Period of the Start-up Company? 2. What’s the right management method in the Later Period of the Start-up Company? The conclusions of the research are： 1. In the Earlier Period, the company must (1) make a good use of its core competency to catch the good chance, (2) use the external resources to strengthen the lack of the internal resources or capability, (3) strengthen and increases the complementarity of the abilities of the start-up entrepreneurial team. 2. In the Later Period, the company must (1) focus on the niche market and attach importance to the differentiation on the Technology Management issue, (2) take the customer demand-oriented method as the principal on the Marketing Management issue, (3) pay attention to the risk management, recruit the talented person or team on the Organizational Management issue.

我國關係人交易普遍且具重要性，而過去研究顯示關係人交易會對公司產生負面效果，且關係人交易之查核具有困難度，因此本研究以關係人交易較多且查核風險較高之高科技公司為研究對象，將關係人交易分為關係人銷貨交易、關係人進貨交易、關係人應收款與關係人應付款等四項類別，探討關係人交易與審計品質的關係。進一步探討當關係人交易分為發行公司與關係人皆受相同會計師查核與受不同會計師查核兩類型，對發行公司財務報表審計品質的影響。實證結果發現：關係人銷貨交易、關係人進貨交易與審計品質呈負向關係；關係人銷貨交易、關係人進貨交易與關係人應收款兩造受不同會計師查核者，對其發行公司財務報表審計品質之負面影響較兩造受相同會計師查核者強。 / Related party transactions are common and important in Taiwan, and empirical studies in Taiwan show that related party transactions have negative impact on earnings management and company performance. Based on auditing standards and literature, related party transactions are difficult to audit, and high technology firms have more related party transactions which may result in higher audit risk than other industry. Therefore, we investigate the association between related party transactions (including sales to related parties, purchases from related parties, accounts receivable from related parties and payable to related parties) and audit quality (proxied by accrual quality) in high technology firms, and find that sales to related parties and purchases from related parties have negative impact on audit quality. Next, we investigate the impact of related party transactions audited by the same auditor or different auditors. Empirical results show that sales to related parties, purchases from related parties and accounts receivable from related parties audited by different auditors show stronger negative impacts on audit quality than those audited by same auditors.