台灣電影產業發展至今，經歷了查禁、控制、國際競爭等艱辛的階段，一直以來，本土產製的電影很少有出現轟轟烈烈的商業成績。所謂的「國片」縱有不少智慧財產的產出，往往亦盤旋於台灣電影市場邊陲，極難成為大眾消費者眼中的主流商品。由此可知，台灣電影人豐富的創意價值，雖然在本質上是由層層智慧財產緊扣而成，卻在電影市場中缺乏創新的營運機制，使得藝術文化與市場的配合失去平衡，總體效益不了了之。 　　一部電影，本質上往往仰賴各方面創意為基礎，而創意的具體化則該透過適當的法律制度，以「智慧財產 (Intellectual Property)」的形式呈現，並加以應用於商業策略之中。換句話說，「商業策略」才是電影創意能否在大眾市場發揮價值的主要概念。過分注重法律保護、政策支援；或過度將票房表現視為電影創意人的價值，恐非台灣本土電影起死回生的好方法。 　　2008年，被視為台灣電影奇蹟的《海角七號》以亮眼的票房紀錄讓眾多台灣電影圈的人士看見了未來的希望，然而《海角七號》的製作團隊本身卻沒有積極利用電影產出的智慧財產。之後，一系列本土電影接著《海角七號》之勢上檔，不僅票房結果差強人意，智慧財產的運用更是闕如。故本論文以《海角七號》為個案，分析各項電影智慧財產的產出與應用情況，以探究如此空前的票房與其智慧財產價值發揮的關聯性。 　　本論文亦以「智慧財產商品化 (Commercialization)」及「智慧財產行銷」的概念為基礎，探求國片當前面臨的智財商品化問題與可能調整的方向，最後結論各項發現，建立智財觀點下的「電影市場價值組成」與「階梯式電影價值產生模型」，嘗試為台灣建立創新的電影智慧財產行銷運用方式。 / In the past one hundred years, the development of Taiwan film industry has gone through many arduous and crucial stages, including politically planned prohibition, bridles from government, and global competition. Ever since then, there are hardly successful cases. The so-called "Taiwan Cinema" might provide very much IP (intellectual property) to the film industry; however, the value of IP could not be merchandised well at all. It's difficult to make the IP of "Taiwan Cinema" be consumed by audience or consumers. Today, the creativity of Taiwan cinema production is absolutely sufficient, and properly conjugated to IP, nevertheless, the realization of creativity value still fails to get the balance between art, culture and marketability. A "movie" intrinsically consists of multiple creativity, and which is concretized with legal system to make intellectual property rights (IPR) come into being. And then, the IP can be applied to business strategies. Therefore, the business strategies ought to be critical to the IP value in mass market. In other words, paying to much attention on the legal protection and administrative policies may not be proper. In 2008, the movie "Cape No. 7" achieved many expectations of many people. Despite the demolished box office records, the film production team seems not to actively commercialize the IP from this movie, and so do many Taiwan cinemas after "Cape No. 7". In order to clarify the commercial relationship between the box office performance and the value of IP application, this study is going to discuss the situation of IP commercialization of movie "Cape No. 7". On the other sides, this study will also point out the challenges Taiwan film industry is just undergoing at present, and try to provide appropriate suggestion based on the views of IP commercialization and IP marketing. Finally, this study will conclude the findings and comments to establish the “Compositions of Market Value of Films with Value Generation Model” and innovative means of IP operation in Taiwan film industry.