臺灣博碩士論文加值系統

無形資產在目前競爭環境中的重要性不言而喻，而專利是無形資產中最具體且易於量化的一項，因此本研究以將專利權為主要研究範疇。專利技術鑑價的方法目前仍處於眾說紛紜的階段，且尚無公認的鑑價方式，其原因為專利權本身的複雜度高，不同的策略應用都會有相對應不同的鑑價方式與結果。專利技術價值並非單只由最終市場決定，尚須考量導致專利技術產生的其它關鍵因素，因為企業所擁有的知識、創新和投資都會隨時間而變動，這些因素將為本研究所納入專利技術鑑價模式中。在有形資產方面則沿用過去常用的以現金流量為衡量專利技術的方法。本研究將結合無形資產的知識、創新和投資因素之擴散效果與有形資產中的現金流量對於專利技術價值之影響，加入時間因素並根據Black and Scholes Model企圖發展出一個完整的專利技術鑑價模式。另外，所求得的專利淨價值與時間變數所構成的專利價值曲線，將可對專利未來價值進行預測。若企業能有效的掌握價值曲線的變動狀態，則有助於專利策略的運用，而發揮到最大的功效。

Intangible assets are more important in the competitive environment.Patents are more concrete and numerical in the intangible assets, so the research will focus on patent rights.Beause of the patents are very complex, the methods of the pricing of patent don’t have a criteria now.When the business uses diverse methods to value a patent will lead to different outcomes.The price of patent is not completely according to markets which need to consider the developing factors of technology.And knowledge、innovation and investment will be considered in this research.In the tangible assets also use the cash flow to value a patent.Thus the research will combine the effect of the diffusion which generate by intangible assets with tangible aeests and consider the time factor to develop a full model of pricing of patents according to Black and Scholes Model.The patent S-curve which consists of net value of patent and time is excersed to predict the future value of patent.If the business can control the patent S-curve effectively, it will help to develop the patent strategies.The patent brings good performance for business is the main contribution of the research.

第一章 概論....................................1
第一節 研究背景與動機..........................1
第二節 研究目的................................3
第三節 研究範圍限制............................3
第四節 研究流程................................4
第二章 文獻探討................................5
第一節 專利權..................................5
一、 專利權（patent）的定義....................5
二、 專利策略與專利佈局........................6
三、 專利價值來源與影響因素...................10
四、 專利價值分佈與價值的萃取.................13
第二節 專利鑑價模式...........................14
第三節 選擇權法...............................17
一、 選擇權法－Black and Scholes Model........18
二、 選擇權法－專利技術鑑價模式...............19
第四節 擴散理論...............................20
一、 Fourt and Woodlock擴散理論...............21
二、 Mansfield擴散理論........................22
三、 Bass F.M 擴散理論........................23
四、 知識擴散模式.............................25
五、 創新擴散模式.............................25
第三章 研究設計...............................27
第一節 研究架構...............................27
第二節 模型建立...............................28
一、 無形資產影響專利價值之擴散模式...........28
二、 有形資產影響專利技術價值之模式...........40
三、 動態Black and Scholes專利技術鑑價模式....41
四、 動態Black and Scholes專利技術鑑價模式解析45
第三節 專利價值生命週期與專利策略.............46
一、 技術生命週期曲線（technological S-curve）46
二、 專利價值生命週期曲線與技術生命週期曲線...48
三、 專利價值曲線與專利策略...................48
第四章 研究分析...............................50
第一節 IC設計產業參數設定.....................50
第二節 模式合理性.............................55
一、 生技醫藥產業參數設定.....................55
二、 IC設計和生技醫藥產業特性.................57
三、 專利技術生命週期曲線.....................58
第三節 參數分析...............................60
一、 單一變數參數分析.........................60
二、 交叉模擬分析.............................64
第五章 結論與建議.............................73

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