『專利資產評估』依其目的可分為兩個主要方向，一是作為企業策略管理工具，二則提供專利授權、技術交易以及公司購併等的價值參考。前者的評估結果是一組具有策略意涵的指標，幫助企業審視專利管理的有效程度，更進一步作為研發管理(R & D Management)與達成企業目標的策略工具(Strategic Tool)。後者的評估結果是專利資產的一個參考價值，作為買賣雙方交易或進行投資的依據。
本研究以智慧資本理論推導專利資產效度的測量方法，依照員工競爭力、內部結構、外部結構以及策略資本四個面向，分別得出量化的測量指標，並且以這些指標進一步探討其結果在管理上的意涵，形成策略管理工具。
專利資產的價值方面，本研究以無形資產的技術價值理論，探討專利估價的各種模型，其適用場合以及優缺點。本研究進一步探討以專利價值的概念與經驗法則的應用，發展專利價值量表作為初步估計專利價值的工具。這套方法可以作為專利資產效度評估的基礎，相對於各種專利計價模型而言，具有低成本的實用價值。
本研究以工研院為個案研究對象，探討實務上專利資產評估與管理問題，進一步修正由理論推導的專利資產效度評估指標以及專利價值量表方法，使其具備實用價值。以下為本研究之重要結論：
一、提出專利資產評估流程，建議分為『價值的分析』與『管理的分析』進行。
（一）發展專利價值評量表，做為價值分析的工具
（二）發展專利資產管理評估指標模型，作為管理分析的工具
二、提出專利資產評估方法論述
三、提出專利資產評估研究架構 / The assessment of patent asset has two dimensions according to its purposes. One is considered as a strategic management tool, which provides useful information to the enterprise. On the other hand, the assessment of patent asset often provides a referenced value used for licensing, technology transaction, or merge and acquisitions.
One of the most important parts of researches performed in this thesis were conducted from the intellectual asset theories, which gathering quantified information from Employee Competence, Internal Structure, External Structure, and Strategic Alliance. These quantified measuring indexes reflect the efficiency and effectiveness of the improvement of the considered patent asset. The information delivered recommends to the management strategy.
In order to verify the value of the patent asset, discussions about several kinds of valuation theories concentrated to intangible asset have been carried out. As a result, the valuation method for the patent asset has been revealed. The use of simplified questionnaire method as a tool for the patent asset valuation is suggested here. The questionnaire method used as a valuation tool is comparatively low cost compared to all kinds of valuation methods so that it can be used practically in patent asset valuation.
A case study of the ITRI (Industrial Technology Research Institute of Taiwan) has been conducted as a result. The assessment model of patent asset suggested in this study has been verified and modified from the ITRI case study. The major contributions and conclusions of this study are summarized below.
1. Suggestions of the process for assessment of patent asset: The major process is recommended to “The Analysis of Value” and “The Analysis of Management”.
2. Development of “Patent Valuation Questionnaire” method: as a tool for the analysis of value.
3. Development of “Evaluation Index Model” method: as a tool for analysis of management.
4. Discussions of methodology for valuation of the patent asset.
5. Discussions of the research frame for the assessment of patent asset.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0883590091 |
| Creators | 簡兆良, Leon chien |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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