A case study of strategic patent-related intellectual capital management system and external reporting

知識經濟高度發展的時代，企業的價值已無法全部透過有形資產來彰顯，無形資產之重要性日益增加，屬無形資產中之智慧財產更是企業創造價值之關鍵。專利係智慧財產中關乎企業競爭力之重要資訊，用以評估企業的研發及創新能力，而企業在其專屬的經營策略與專利策略下，必須對策略性專利相關之智慧資本進行管理及蓄積，才能持續地在日新月異的科技產業中成長及發展。 本研究採用個案研究法，再輔以內部問卷調查，以我國資訊電子及通訊科技產業之公司為研究對象，探討企業如何找出策略性專利相關之智慧資本，並如何進行管理及蓄積，又將該等資訊對外報導時，實際考量之因素有哪些，以及企業可如何對外報導該等資訊。經整理及分析後，得出以下三點結論： 一、 本研究先辨認企業之經營策略及專利策略，以智慧資本的觀點結合策略地圖，以投入、過程、產出的因果關係，歸納出42項策略性專利相關之智慧資本項目，而其分別有13項管理制度加以支持。 二、 在42項策略性專利相關之智慧資本項目中，整理出27項可對外揭露之項目，揭露意願高的大多已是公開資訊且資料容易取得，而揭露意願低的多涉及公司機密、衡量上有困難或揭露意義不大等原因。 三、 依本研究內容結合我國目前推動之「智慧財產報告書」，為個案公司編製報導架構，希望藉此加強個案公司對專利表現的管理效能，同時也能將重要的專利資訊對外報導，使外部資訊使用者正確評估企業的價值與競爭力。In the era of the knowledge-based economy, it is difficult to determine the value of businesses through tangible assets. The importance of intangible assets is increasing, especially in business value creators such as intellectual property. Among intellectual properties, patents represent the R&D, and therefore the innovation ability of a business. In today’s world, this is highly linked to the competitiveness of a business. So, in order to keep growing in the rapidly changing technology industry, enterprises must identify their own business strategy and patent strategy, and manage their strategic patent-related intellectual capital. This study uses case study methods supported by questionnaire analysis, where the research subject is a company in the information and communications technology. The research examines how the enterprise identifies its strategic patent-related intellectual capital, what are the management systems, what the risk factors are while doing external reporting, and how the information is reported to external users. According to the results of the case analyses, the research has generated the following three conclusions: First, the study identifies the company’s business strategy and the patent strategy. Combining the concepts of intellectual capital and strategy map, forty-two strategic patent-related intellectual capital items were summarized by examining the causal relationship between inputs, processes, and outputs. Additionally, thirteen management systems are discovered which support the identified items. Second, among the forty-two strategic patent-related intellectual capital items, twenty-seven items are open disclosure. The items with high disclosure are public information, and those with low disclosure are mostly trade secrets, or are difficult to measure and are less meaningful. Third, the study is combined with the “Intellectual Property Report” to design the reporting framework for the case company. By using the framework, the company can strengthen its patent management strategy and report the important patent information to external users, so the external parties can adequately evaluate the business value and corporate competitiveness