臺灣博碩士論文加值系統

隨著知識經濟的時代來臨，許多以知識密集導向為主的新興產業，都以強調知識密集與創新作為產業競爭的利器，這類型的公司有別於過去的傳統產業，其創造收益所憑藉的不再是過去所熟知的生產要素，而改由公司的研發能力、研發成果等無形資產來創造出公司的獲利。
然而當企業想進一步透過將無形資產作為競爭的工具時，都必須面臨到如何評價的問題。關於無形資產的評價方法，過去已有許多的學者提出許多不同的評價方式，惟各方法在執行上都有其限制。因此，有許多學者開始透過對專利指標的探討，來了解專利指標與公司績效之間的關係。
近年來，專利的申請已成為國內外廠商維護自身無形資產的最佳途徑，因此專利在公司無形資產中所扮演的角色也越來越關鍵，對於相關專利指標的統計技巧與工具也愈趨成熟，有鑑於此，關於專利指標的研究日亦蓬勃。
本研究係透過對專利指標相關文獻的之整理與歸納，藉以計算出生技製藥產業的專利指標，之後透過與『市值/淨值比』的探討，來了解專利指標對於公司無形資產(市值/淨值比)的影響，藉以分析透過專利指標衡量公司無形資產的可行性。
本研究發現，專利指標確與『市值/淨值比』有著顯著的相關，可以藉由不同的專利指標對『市值/淨值比』的變化提出合理的估計。

In the era of knowledge economy, Intangible Assets are viewed as being of increasing importance while applied in many fields of business, especially in knowledge-intensive industries. Furthermore, Intangible Assets, in this era of new economy, has been defined as the most important asset within an enterprise; meanwhile, it usually acts as the strategic weapon whenever enterprises compete with others. When the enterprise would like to utilize their Intangible Assets to be strategic weapons, however, inevitably face the most critical issue---valuation.
In the past, the issue of valuation methods are emphasized in an increasing number of publications, however, some limitations are presented in practice. Recently, Patent indicators have been widely employed to assess innovation outputs. Following an overview of the state of the art, this study, therefore, attempts to explore the relationship between Patent indicators and the value of Intangible Assets in the bio-pharmaceutical industry.

第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 4
第二章 文獻回顧 6
第一節 無形資產之評價 6
2.1.1 一般基本評價方法 6
2.1.2 選擇權評價方法 17
2.1.3 評價方法小結 19
第二節 多重專利指標概觀 20
2.2.1 專利指標沿革 22
2.2.2 專利指標分析與應用 24
第三章 研究方法 38
第一節 研究範疇與資料來源 38
3.1.1 研究對象 38
3.1.2 研究資料來源 39
第二節 專利檢索方法與研究資料取得 40
第三節 研究變數定義與操作 41
第四節 分析工具與方法 46
第四章 實證結果與分析 48
第一節 專利資料敘述性統計 48
4.1.1 生技製藥產業歷年專利件數分析 48
4.1.2 個案公司專利資料分析 50
第二節 各項變數之敘述統計量 53
第三節 相關係數分析 54
第四節 迴歸分析 57
第五節 自變數因素分析 58
第六節 主成分迴歸分析 61
第五章 結論與建議 64
第一節 結論與建議 64
第二節 研究限制 66
參考文獻 67

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