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    题名: 專利資產評估研究
    The assessment of patent asset
    作者: 簡兆良
    Leon chien
    贡献者: 劉江彬
    Paul Liu
    簡兆良
    Leon chien
    关键词: 專利
    鑑價
    評估
    智慧資本
    無形資產
    patent
    valuation
    evaluation
    intangible asset
    intellectual property
    日期: 2003
    上传时间: 2009-09-18 09:33:18 (UTC+8)
    摘要: 『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.
    參考文獻: 1. 張孟元,『無形資產中技術價值影響因素與評估模式之研究』,政治大學資訊管理研究所博士論文,民90。
    2. 劉江彬、黃俊英,『智慧財產的法律與管理』,華泰,二版,民87
    3. F. Peter Boer原著,陳隆麒譯,『科技評價:研發與財務的對話』,華泰文化,民90
    4. 林大容譯,Leif Edvinsson & Michael S. Malone 原著,『智慧資本:如何衡量資訊時代無形資產的價值』,初版,台北,麥田,民88。
    5. 薛明玲,伍忠賢,『你的公司值多少錢 : 新經濟時代的公司鑑價 : all you need to know』,台北,實用稅務,民89
    6. 洪琬琇,『企業經營專利的困難點』,智慧財產權季刊第33期,民91
    7. 李露萍,『專利之維護與放棄』,工研院電通所法務智權園地,民89
    8. 蕭志同、林裕凌、楊光嵐、連珮昀,『研究機構專利績效評估模式之建立與分析—以工研院為例』,產業論壇,經濟部技術處產業情報中心,2001
    9. 黃宛華,『資訊服務業智慧資本之研究』,政治大學科技管理研究所碩士論文,民88。
    10. 『企業之專利管理』,經濟部中央標準局,民81。
    11. 林行、劉展洋、林淑英、經濟部技術處,『歷年科技研究發展專案計畫專利彙編』,經濟部,民83。
    12. 張禺治譯,Fred Warshofsky原著,『專利奇兵 : 智慧有價時代的另類無限商機』,台北,時報文化,民86。
    13. 陳家駿,『專利管理高手』,資策會科法中心,民87。
    14. 黃文儀,『專利實務』,台北,三民,二版,民89。
    15. 林柳君譯,Kevin G. Rivette, David Kline, 『閣樓上的林布蘭』,台北,經典傳訊文化發行,時代雜誌中文解讀版總經銷,初版,民89
    16. 亞太智財服務公司,『專利商品化小百科』,經濟部智慧財產局,民89
    17. 伍忠賢,『公司鑑價』,台北,三民,初版,民91
    18. 『美國專利實務』,冠群國際商標專利聯合事務所,民91
    19. 陳文賢,『企業知識管理策略與其績效評估—以顧問業為例』,台灣大學資訊管理研究所碩士論文,民90。
    20. 杜敏綺,『企業文化對智慧資本蓄積之關係性研究』,成功大學工業管理研究所碩士論文,民91。
    21. 林春年,『資訊電子產業智慧財產權管理之組織定位與智慧財產管理人員生涯規劃關係之探討』,政治大學科技管理研究所碩士論文,民89。
    22. 酈治斌,『台灣高科技產業智慧財產權風險管理之探討』,中山大學財務管理研究所碩士論文,民91。
    23. Robert S. Bramson, “Rules of thumb: Valuing Patents and Technologies”, les Nouvelles December 1999, Page 149 – 152
    24. Emmett J. Murtha and Robert A. Myers, “Increasing the Value of a Patent Portfolio”, les Nouvelles December 2000, Page 153 – 155
    25. Pierre Breese, “Valuation of Technological Intangible Assets”, les Nouvelles June 2002, Page 54 – 57
    26. Sam Khoury, Joe Daniele, Paul Germeraad, “Selection and Application of Intellectual Property Valuation Methods In Portfolio Management and Value Extraction”, les Nouvelles September 2001, Page 77 – 86
    27. Robert Goldscheider, John Jarosz and Carla Mulhern, “Use of The 25 Per Cent Rule In Valuing IP”, les Nouvelles December 2002, Page 123 – 132
    28. Lex Van Wijk, “Preparing Patent Departments for the Intellectual Capital Era”, les Nouvelles September 2001, Page 102 – 106
    29. Ramona Dzinkowski, “Managing the brain trust”, CMA management October 1999, page 14-18
    30. Nick Bontis, “Intellectual capital: an exploratory study that develops measures and models”, Management Decision, MCB University Press, 1998, page, 63-75
    31. Lex van Wijk, “Measuring Effectiveness of a Company patent asset”, Patent Counsel, Corporate Technology Siemens AG, Munich, Germany, 2000
    32. Jay Chatzkel, “Selections from: A conversation with Hubert Saint-Onge”, Senior Vice President for Strategic Capabilities, Clarica Life Insurance Company, 2000
    33. Jonathan A. Barney, “Comparative Patent Quality Analysis”, NACV White Paper, 2001
    34. Patrick H. Sullivan,” Profiting From Intellectual Capital”, John Wiley & Sons. Inc., pp 335-356, 1998
    35. IRS Revenue ruling 68-609, www.equityvaluations.com/pubs/revenueruling68-609
    36. Jim Harris, “How Important is the Evaluation Process to Your Invention”, Patent Café website, 1999, http://www.cafezine.com/index_article.asp?deptId=2&id=166
    37. Bill Mays, “Invention Evaluation”, Patent Café website, 2000, http://www.cafezine.com/index_article.asp?deptId=2&id=223
    38. Greg Mills, “Evaluating Your Inventions Realistically”, Patent Café website, 2000, www.cafezine.com/index_article.asp%3FId%3D205%26deptid%3D2+patent+evaluation&hl=zh-TW&ie=UTF-8
    39. Jonathan Putman, “The Economics Of Patent Portfolio Valuation”, Patent Café website, 1999, http://www.cafezine.com/index_article.asp?deptId=3&id=16
    40. Karl-Erik Sveiby, “What is Knowledge Management”, April 2001, www.sveiby.com.au/KnowledgeManagement.html+Karl+Erik+Sveiby&hl=zh-TW&ie=UTF-8
    41. Sadao Matsumura, “Patent Management”, Japan Patent Office, Asia-Pacific Industrial Property Center, JIII, 2000
    42. 「特許評価指標(技術移転版)」について,日本特許庁,2002
    43. 「知財戦略指標(改訂版)」の公表について,日本特許庁,2002
    描述: 碩士
    國立政治大學
    科技管理研究所
    88359009
    92
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0883590091
    数据类型: thesis
    显示于类别:[科技管理研究所] 學位論文

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