近年來，文化創意產業已經成為全球各國競相發展的軟實力重要產業，特別是在英國引領全球風潮，韓國異軍突起之後，臺灣近十年來也積極將施政重心放在文創產業的發展與提升之上。然而，文創中小微型新創事業基於先天本質上具有需求不確定性高、創作者重創意而忽略經濟性、不易與資金持有者溝通等特性，加上臺灣市場規模較小，新創事業失敗風險較高，且政府的政策、法規，亦未能充分發揮作用，故普遍面臨籌資困境。經本研究從證券化可分散風險、利潤共享、增加宣傳機會、提供穩定長期民間資金之角度出發，參考外國立法例及進行個案比較分析，本研究認為股權型群眾募資較適合臺灣文創中小微型新創事業，建議除了現行相關籌資政策、法規仍應進行調整外，也應鬆綁民間成立股權型群眾募資平臺，並採取風險控管之機制。最後，就長遠來看，兩岸應可考慮就股權型群眾募資進行合作，俾使臺灣業者利用現有之軟實力優勢，能夠結合中國大陸的市場及資金，共同邁向雙贏。 / In recent years, cultural and creative industries have become an important soft power around the world, especially after UK leading the global trend and South Korea’s emerging success. Taiwan is also actively focusing on the development of cultural and creative industries over the past decade. However, the micro, small and medium-size startups in cultural and creative industries are usually characterized with high uncertainty for demands, creators ignoring the economy, and hard to communicate with the capital holders. In addition, given Taiwan’s smaller markets, high risk of startups, and the ineffective government’s policies and regulations, fundraising difficulties are generally confronted. This study aims to focus on the securitization for its benefits: risk arrangement, profit sharing, more promotional opportunities and long-term private fund. By referencing to foreign regulations and conducting comparative analysis of related cases, this study concluded that the equity crowdfunding is the better solution for Taiwan’s cultural and creative startups. As a result, it is recommended that the financing policies and regulations should be modified, and should allow the establishment of private equity crowdfunding platform and adopt risk control mechanisms. Moreover, in the long run, Taiwan and Mainland China should consider seeking cooperation for equity crowdfunding to combine Taiwan’s soft power advantage with the fund and market of Mainland China, jointly moving towards a win-win situation.

華山創意文化園區的產業化發展受到一個由國家、藝術社群與企業三方構成的社會結構影響，藝術社群、國家與企業三者在不同階段扮演了關鍵的角色。此轉型過程經歷文化創意產業化的價值張力現象和政策磨合，揭示了上述行為者對於空間規劃與產業發展的不同主張，一方面造成其不同的信任與競合關係；另一方面也造成空間功能的轉向－此地區由一個位於前端的藝術創作聚落轉變成為靠近後端的大眾文化消費園地。 本文認為文化創意產業化的過程將引發行為者不同的價值取向，其原因為：一、精緻藝術與通俗文化的特性不同；二、創作前端與市場後端的需求與運作邏輯不同。而為了尋求文化與產業的永續發展，政府必須回應這種特殊的產業特性，扮演彈性的平台角色，一方面能夠觸動行為者的相互交流、理解與信任關係，使其自由溝通並跨界合作，誘發各種創新的可能；另一方面需要釐清空間的角色與功能，讓有效的補助與保護機制連結網絡關係及群聚效應。如此一來，這樣的制度環境能夠鼓勵創新，不因產值思維而壓抑創意，而創作前端與市場後端能夠充分活化與溝通，進一步完整價值鏈機能。 / The industrialized development of Huashan Creative Park was influenced by the social structure, composed of the state, the community of artists and the enterprise. These three factors played crucial roles within different phases. The Industrialization of culture and creativity resulted in tensions between discrepant values as well as policy modification within the transition, which displayed diverse positions toward spatial planning and industrial development from different factors. The tensional phenomenon not only altered the relationships of trust and contention among factors but also brought about functional change of the space－this cluster of art creation near the front end of value chain turned into a pop culture consuming park near the back end. This paper argues that industrialization of culture and creativity will lead to dissimilar value orientations of factors because of two reasons：the first, distinct features of fine art and pop culture；the second, different needs and logic of creating front end and consuming back end of the value chain. In order to build up sustainable development of culture and industry, the government is suggested to deal with this kind of special industrial feature and take a role as a flexible platform. On the one hand, this platform should induce interaction, understanding, and trust between factors as well as generate free communication, synergies among multi-fields, and all possibilities of innovation, on the other hand, it can clarify the significances and functions of spaces as well as connect network and cluster effect to complete the function of value chain by an appropriate protective system and subsidies. As a result, this institutional environment can encourage innovation and interaction between creation and market instead of oppressing creativity due to output value requests.

台灣整合行銷產業受限於市場規模小及與市場景氣連動性高的因素下，面臨利潤被壓縮的挑戰，提出創新服務勢必為未來發展的趨勢。另一方面，雖然政府大力投入資源於文化創意產業，民國一百年甚至被馬總統宣告為台灣設計年，但多數的創意品牌設計卻無法面臨市場機制的挑戰。本研究試圖探討能否導入整合行銷傳播模式於文化創意產業鏈，發揮以市場為導向的價值建置跨業資源整合平台，改變過往的產業開發商品模式。 　　本研究架構以「新視紀整合行銷集團」及其建置的「有藝氏創意商品整合平台」為例，綜合交易成本理論分析和透過與「有藝氏創意商品整合平台」實際運作成效，分析整合行銷傳播模式應用在文化創意產業的可行性與綜效。 　　研究結論發現，導入整合行銷傳播模式的「有藝氏創意商品整合平台」有效降低整體現在文化創意產業鏈開發商品過程中發生的交易成本，除提高創意商品化的可能性之外，亦加快商品從研發到上市的速度，而消費者則是整體產業鏈交易成本降低的最大受益者。 / The integrated marketing industry in Taiwan faces a low gross-profit challenge because the limited market share and its growth is highly relevant to the worldwide economy. Providing a creative service becomes a trend for the industry to respond those tough situations. Although the Taiwan government has been putting a lot of resources into the cultural and creative industry and President Ma Ying-Jeou announced that the year of Taiwan centenary (2011) is “Taiwan Design Year,” most of Taiwanese design companies could not cross through a marketing chasm successfully. Most creative products could not been accepted by mass consumers. Thus, this research seeks to explore the application of integrated marketing communications in cross-disciplinary and then analysis the feasibility of changing creative product developing processes with the integrated marketing communications model. This research uses the transaction cost theory and takes New Vision Integrated Marketing Communications Group and its subsidiary company, Unique Art Integrated Platform of Creative Products, as case study to evaluate the efficiency in creative product developing processes. This research concludes that “Unique Art Integrated Platform of Creative Products” which applied the integrated marketing communications model into the cultural and creative industry in Taiwan, indeed increased the possibility of developing creative products, decreased transaction costs in developing creative products, and shortened the whole developing process, from searching for a design to launching a product. Most importantly, consumers are beneficiaries, spend less money to buy creative products, because of this new business model.

網際網路的發達，促成環境快速的變遷，單一化的企業經營型態，已無法在變動快速的商業生態圈中永續生存，而各國為了振新國內產業發展，與提升經濟水準，推出國家發展經濟政策，而在過去以代工為主的亞洲國家，為求轉型發展，文化創意產業，皆為亞洲各國近十多年來不可或缺的國家發展政策之一，以台灣為例，在2002年行政院即提出《挑戰2008：國家發展重點計畫》，「文化創意產業發展計畫」則為其發展計畫之一，台灣文化創意產業發展至今，文化創意結合青年創業，不斷出現更加創新的商業模式，與文創產業聚落和文創園區。 本研究以F公司為研究主題，F公司以活化空間改造，不動產租賃起家，但公司定位不以房東自居，以打造資源多樣性的平台為目的，提供微型創業者合適空間可發揮其才能。初階段平台打造過程中，F公司累積足夠各面向文化創意資源，進而成功轉型，以空間改造為核心，並發展文創聚落規劃設計與經營輔導，給予台灣更多老舊的建築，賦予新生命，在地創生，製造就業機會，吸引青年返鄉，扶植社會企業，讓人與人之間的美好，透過空間活化與街區的重新改造，而更加拉近關係，實現公司成立的主要訴求「創造幸福的小氛圍」。 本研究依個案研究法，深入訪談了解F公司創業初期至現今業務轉型的歷程，探討其經營困難因素與解決之道，本研究以商業模式圖分析其獲利模式，並以邱志聖(2014)策略行銷分析架構來探討其成效，其四種成本分別為：外顯單位效益成本、資訊搜尋成本、道德危機成本、專屬陷入成本。 研究發現F公司在現階段的業務主軸重心轉變為專案式業務，基石來自於初期的成功聚落典範標竿與將初期的目標客群文創業者，整合為關鍵合作夥伴，累積文創資源，形成資源庫，讓F公司有足夠實力可勝任各式在地化的專案街區活化或社區營造規劃業務。 研究結果認為，F公司在對應客戶的四個成本都具有相當大的優勢，以4C角度歸納出關鍵成功因素，並建議增加自媒體與年度節慶活動慶典持續舉辦的行銷宣傳，提高直接消費者粉絲數量，為微型創業者增加效益，更加降低承租人的C1，並且也將文創訊息與活動主動散播給更多一般直接消費者，而降低一般消費者的C2。 / In the past, the economic growth of Taiwan counts on exportation and OEM business, but this world is changing too fast when the internet comes into everyone’s life. The business model is also changing rapidly, too. Last 15 years, Most of Asia countries want to improve and invest culture and creative industry. In 2002 the Taiwan government decided to reform the system to promote and develop the cultural and creative industry. The development of "cultural and creative industry" was considered as one of the important tasks of Taiwan’s Challenge 2008 Six-Year National Development Plan established by Executive Yuan. And now, we can see many different types of business models in culture and creative industry in Taiwan. The Culture Creative Industry Park and Culture Creative Cluster with micro yang entrepreneurs are good examples. This study mainly focuses on the F company in culture and creative industry in Taichung. F company started up from refurbishing unused space and rent it to micro entrepreneurs. F company creates not only spaces but also a happy and creative platform where each entrepreneur can share the resource and ideas. It is exactly the mission F company wants to achieve. In this case study, F company is analyzed by "Business Model Canvas" and "Strategic Marketing 4C Analysis". It concludes F company have great 4C advantage for their clients. This study also suggests F company may consider expanding their "We-Media" and running regularly anniversary campaign to approach more potential clients and also enhance current client’s satisfaction and royalty. Therefore, C1 will be lower for the clients and C2 also will be lower for end-customers.

文化是一種民族精神、社會價值、生命哲學與生活方式的體現，而創意是人類文化定位的重要成份，而以各式各樣的形式表現，兩者皆能透過產業流程與全球分銷去複製、推廣。文創產業是「那些以無形、文化為本質的內容，經過創造、生產與商品化結合的產業」，因此文創產業不僅涉及文化與創意，也包含由創意衍生之「文化商品及服務」（cultural goods and services）的經濟價值與商業運作。 我國為使發展文創產業之政策制度在施行上於法有據，經濟部乃多次召集會議邀請各部會及學者專家討論研擬《文化創意產業發展法》（以下簡稱《文創法》），並於92年9月24日函報行政院審核修訂，經過多年的推動與研議，該法終於2010年1月7日三讀通過，完成立法程序，並於2月3日以華總一義字第09900022451號總統令制定公布，相關子法亦陸續公布施行。 然而《文創法》內立意甚佳的產業措施，因台灣加入世界貿易組織(World Trade Organization, WTO)而不得不受到WTO相關協定的規範。作為掃除關稅與非關稅貿易障礙、確保自由貿易之WTO，經由多回合的貿易談判逐步開放市場，並藉由對關稅與補貼之約束以及服務業市場准入、國民待遇之承諾等建立市場開放之可預測性。文化商品與服務在其規範下並無例外，同樣必須接受WTO上述原則，即最惠國待遇、國民待遇與市場准入等義務的檢驗。鑑於《文化創意產業發展法》所具備產業扶植之本質，及其涵蓋之16種文化創意產業多屬服務部門，本文遂將檢驗重點聚焦在該法之獎補助及租稅優惠措施與GATS的互動關係上，尤其是《文創法》在服務業補貼暫行定義、第17條國民待遇、國內規章第6.1條與第23.3條非違反協定控訴之適法性分析，以作為日後執法或修正之參考。 但值得注意的是，相對於WTO以降低貿易壁壘，促進貿易自由化為職志，文化商品與服務之雙重特質在WTO無法獲得特殊之待遇或保障，2005年10月UNESCO通過之《保障及促進文化表現多樣性公約》(以下簡稱《文化多樣性公約》)卻主張國家有促進與保護文化表現多樣性之權利，並具有採行其認為適當之政策與措施達成該目的之主權。若《文創法》有其適用《文化多樣性公約》之可能，則我國在採行諸多文創產業推展措施卻有違WTO內括協定所涉及之貿易原則或義務時，是否得根據《文化多樣性公約》正當化該等爭議措施? 當《文化多樣性公約》與WTO內括協定產生規範衝突時，兩者之適用與解釋是否有互補或調和之可能? 在文化產業與貿易活動上，《文化多樣性公約》若能正當化違反WTO規範之政策措施，則我國《文創法》所擬定之政策措施在GATS框架下之解釋與義務即有所不同。因此在檢驗《文創法》與GATS之互動關係前，本文將先簡單介紹《文化多樣性公約》之優劣特性，及公約與WTO規範競合之解決與適用結果。 關鍵字：文化創意產業發展法、世界貿易組織、文化多樣性公約、國民待遇、非違反協定控訴 / Culture is the embodiment of a national spirit, social values, people’s worldview and life style, while creativity in all its manifestations presents an essential constitution of human culture. By way of industrialization and global distribution, the two are allowed to copy repeatedly and promote worldwide. Cultural and creative industries are “those industries that combine the creation, production and commercialization of contents that are intangible and cultural in nature”, which involve not only abstract culture and creativities but also material economic value and commercial operations of cultural goods and services derived from human ingenuity and originality. To make sure the policy and measures implemented in Taiwan to promote and flourish cultural and creative industries are legally based, the Ministry of Economic Affairs had invited the relevant ministries, scholars and experts in the field to deliberate and prepare the Cultural and Creative Industry Development Act (hereinafter referred to as "the Act") since mid-‘90s, and finally submitted the draft Act to the Executive Yuan for review and approval on September 24, 2003. After years of promotion and negotiations, the Act was passed its third reading in the Legislative Yuan on January 7, 2010 and promulgated on February 3 by Presidential Decree Hwa Zong Yi Zi No. 09900022451. The related rules and regulations were also proclaimed in effect one after another ever since. However, as a WTO (World Trade Organization) member, it is our duty to keep the deliberately constructed measures set in the Act in line with the WTO-related disciplines. WTO, acting as an international forum calling for free trade, vows to eliminate tariff and non-tariff trade barriers, facilitate further market opening by multiple rounds of trade negotiations, and increase the predictability of market dynamics through the establishment of binding tariff rates, subsidy disciplines, specific commitments and various requirements such as most-favored-nation treatment, market access and national treatment. The same principles and obligations mentioned above apply to goods and services with culture in nature equally with no exception. In this regard, the paper will examine how the Cultural and Creative Industry Development Act, especially its subsidy and tax preference measures legally interact with the articles related including Article 15 Subsidy, Article 17 National Treatment, Article 6.1 Domestic Regulation and Article 23.3 Non-violation complaints (in view of the measures adopted in the Act are industry-supportive oriented and most industries categorized in the same act are belonging to service sector) in General Agreement on Trade in Services (GATS) for reference of law enforcement and further amendments in the future. But it is worth noting that, while WTO (the organization and covered agreements) are dedicated to exterminate trade barriers, promote trade liberalization and ignore cultural goods and services have both an economic and a cultural nature, the UNESCO Convention on the Protection and Promotion of the Cultural Expressions (hereinafter referred to “the UNESCO Convention”) adopted by the General Conference of the United Nations Education, Scientific and Cultural Organization (UNESC) on October 20, 2005 recognizes member countries have their sovereign right to formulate and implement their cultural policies and to adopt measures to protect and promote the diversity of cultural expressions when necessary. If the rules and principles of the UNESCO Convention apply to the Cultural and Creative Industry Development Act, then is it possible for the Convention to justify the measures we adopt to nourish the cultural industries, but somehow in violation of WTO principles and obligations? And if the answer is “Yes”, all the interpretation and obligations derived from the Act will not be the same as those covered by GATS only. Therefore, the potential conflicts and the harmonization between the UNESCO Convention and WTO covered agreements (GATS in particular) will be explored before the legal relationship between the Act and GATS is examined. Keywords: Cultural and Creative Industry Development Act, World Trade Organization, UNESCO Convention on the Protection and Promotion of the Cultural Expressions, National Treatment, Domestic Regulation, Non-violation complaints