本研究從價值共創的觀點，探索金融保險業的創新策略與績效之關係。透過價值共創的觀點，進一步探討高知識密集型的金融保險業在發展創新時的適切策略，構建金融保險業在創新發展的具體實踐。因此，本文發展一具體架構，金融保險業的流程創新在行銷創新與績效之間將扮演著重要的中介角色，而產品創新在流程創新的中介角色中扮演著積極地調節效果。本研究以台灣上市、上櫃與興櫃的金融保險服務業為研究對象，2014至2018年共191筆有效樣本進行數據分析。研究結果表明，產品創新的發展將能調節流程創新對績效的影響，而流程創新可以增強中介效果。特別的是，在產品創新程度越高，流程創新的中介作用會越顯著。本研究總結，流程創新和產品創新是金融保險業在發展創新時的重要關鍵因素；透過行銷創新與顧客共同創造價值，為高知識密集型的金融服務業產生知識的創造、累積和交流，以建構良善的流程創新，並開發高度符合顧客需求的服務或產品解決方案以提高績效表現。最後，本研究針對研究結果與發現提出管理及政策意涵。

This study explores the innovative style, and trends of the financial services industry from the perspective of value co-creation. To discuss the innovation strategies by analyzing the use of knowledge-intensive business services (KIBS), and to fill the gap in theory and practice when the financial services industry is doing innovation. The paper develops a moderated mediation model of how a firm’s marketing innovation influences performance. The paper hypothesizes that process innovation may mediate the marketing innovation-performance correlation and that product innovation may positively moderate the mediating effect of process innovation. To test these hypotheses, the analysis is carried out at the firm level, on the basis of 191 valid annual financial reports for data analysis. Research results reveal that product innovation moderates the effect of process innovation on performance and that process innovation enhances the mediated effect. In particular, the mediating effect of process innovation is stronger and more significant when the level of product innovation is higher. In general, this study's findings contribute to advances in value co-creation by identifying process innovation and product innovation as two key factors that together explain and under what value exchange. This paper found that through value co-creation with customers, KIBS leads to the creation, accumulation, and dissemination of knowledge, to develop highly customized services or product solutions and improve performance.

Chapter1 Introduction
Chapter 2 Literature Review
2.1 Value Co-Creation in KIBS
2.2 Marketing innovation responses the needs for exchanger of Value Co-creation in Financial KIBS
2.3 Marketing Innovation as an initiator of Value Co-creation in Financial KIBS
2.4 Process Innovation and Performance
2.5 Mediating role of Process innovation
2.6 Moderating role of Product innovation
Chapter 3 Research Method
3.1 Methods
3.2 Variables
Chapter 4 Research Analysis and Results
Chapter 5 Conclusions
5.1 Disscussion
5.1 Research Limits and Future Research
Reference

盧妍至，百年企業求新革變打造「共創帶」策略 啟動一銀的穩進轉型與應用佈局，取自 https://hunter.104.com.tw/edm/HTHUNTERREQ-133/inner02.html，搜尋日期:2020年3月12日。
台北富邦銀行，取自https://www.fubon.com/financialholdings/home/index.html，搜尋日期2020年4月15日。
金融監督管理委員會(2016)，金融科技發展策略白皮書。

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