中小企業智慧財產權融資評價專業機制之探討

Exploring the Mechanism of Valuation Profession for Small-Medium-Sized Enterprises Intellectual Property Rights (IPRs) Financing

謝 娟 娟(Chuan-Chuan Hsieh)

指導教授 ： 楊朝成

國立臺灣大學/管理學院/財務金融組/碩士(2008年)

https://doi.org/10.6342/NTU.2008.00965

摘要

知識經濟時代，創造企業價值的動力已由傳統的有形資產，移轉至無形的知識、智慧等形成的無形資產，特別是法律所保護之智慧財產權(Intellectual Property Rights,IPRs)，更為各國及企業界所重視，認為是國家乃至企業創造財富與價值的主要動力。
我國中小企業家數約占全國企業總家數之9 成，提供之就業人口則超過全體就業人數之7 成，可見中小企業對我國經濟發展及社會安定極具重要性，然其所需之融資却常因擔保品不足而屢遭困難。為協助中小企業發展新技術，近年來經濟部雖不斷地推出多項專案貸款，希望中小企業能利用智慧財產作為擔保品順利取得金融機構融資，但推行以來却成效不彰，主要原因之一，在於國內並未有具公信力之評價專業機制，致銀行無法就智慧財產權作適切的評價，進而影響融資
意願。
本論文並聚焦於如何建立具公信力智慧財產評價專業機制，以期協助中小企業順利利用智慧財產權取得金融機構資金融通，提升競爭能力。
經過本論文各章的分析、說明，提出建議如下：
1. 建立具公信力評價機制的整體架構，包括七項推動方法及二十三項詳細工作項目。
2. 政府相關機關制訂評價專業人員之資格、認證、再認證（持續教育訓練）等規定，以解決誰有資格提供智慧財產權評價服務。
3. 評鑑、認可民間評價自律團體，以結合民間合格自律團體的力量，共同建立具公信力智慧財產權評價專業機制。
4. 加速推動評價資料庫的建立，俾能提昇評價服務品質。
5. 建立評價人員與機構的登錄、評鑑機制，適當發揮政府主管機關他律的功能，協助社會大眾建立對智慧財產權評價專業機制的信心。

關鍵字

中小企業 ； 智慧財產權 ； 融資 ； 評價專業機制 ； 公信力 ； 擔保品

並列摘要

In the era of Knowledge Economy, the drivers that create business value have been swifted from tangibles assets to intangible assets formed by knowledge and wisdom. Those intangible assets, which are classified as Intellectual Property Rights (IPRs)and protected by laws, are even more emphasized as the basic driver creating not only business value but also the wealth of a nation.
The number of Small-Medium-Sized Enterprises (SMEs) in Taiwan is estimated about 90% of that of total enterprises. The employment provided by total SMEs is also estimated about 70% of that provide by total enterprises in Taiwan. Although
SMEs in Taiwan play an important role not only in economic development but also in social stabilization, it is common that most of SMEs in Taiwan encounter difficulties in
financing because they can not provide financial institutions with sufficient collaterals.
In order to assist SMEs in developing new technology, the Ministry of Economic Affairs (MOEA) launched some project financing plans for SMEs in recent years, and hope that SMEs can successfully use IPRs as collaterals in getting project financing.
But the successful financing cases are rare in past three years. One of the key factors for the failure is that the valuation profession in Taiwan wants of public trust. The
financial institutions can not judge the value of IPRs collaterals properly, and furthermore the lending willingness is hindered.
With the above background information and research otivation, this thesis focuses on the core issue: how to establish the mechanism for gaining public trust in IPRs valuation profession (the mechanism), in order to help SMEs successfully use IPRs as collaterals and get financing they need.
Based on the research analysis in the thesis, the suggestions are devised and summarized as follows:
1. An overall framework, including seven major implementation methods and twenty-three details work items, has been devised, in order to establish the mechanism.
2. How the governmental units take the responsibility in establishing the qualification, certification, recertification regulations is also suggested, in order to solve the key issue: who is qualified to provide IPRs valuation service.
3. How the governmental units evaluate and certify the association or institution organized by valuation professionals or researchers as self-disciplinary organization is also suggested, in order to solve the key issue: how private units can work together with public units in establishing the mechanism.
4. The timing of establishing valuation data-base is mature and urgent. The methods and procedures of establishing data-base are suggested.
5. The system related with the registration and evaluation of valuation analysts or valuation organzations is suggested, in order to gain public trust in IPRs valuation profession.

並列關鍵字

Small-Medium-Sized Enterprises (SMEs) ； Intellectual Property Rights (IPRs) ； financing ； the mechanism of valuation profession ； public trust ； collaterals

參考文獻

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