學術型創新育成中心核心價值之研究

A study of core competence for the academic innovation incubator

施珮芬(Pei-Fen Shih)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500120

摘要

「Incubation」原意是早產兒保溫箱或孵蛋器，透過各種滋養、孕育與協助，使在孵育期的新生命都能順利生長起來。大專院校為知識與技術密集之場所，所設立之創新育成中心係利用現有軟、硬體設備與各系所資源為基礎，使進駐廠商共享眾多的設備、技術能量及專業知識；由於學術界與產業界間存在有不少的差距，且屬於非營利性質，故本研究係針對台灣地區目前已設立的學術型創新育成中心及其進駐廠商為主，以問卷調查方式探討其核心價值，並分析學術型創新育成中心之會計處理、財務報導及租稅減免相關內容及規定，說明現行作業方式並藉以探討其衍生之問題。
研究發現，目前國內學術型創新育成中心認為其本身所擁有之核心價值，前三項依序為技術及人才資產、形象資產及資訊資產；認為技術及人才資產、形象資產及商務資產對進駐廠商而言需求重要程度較高，而認為形象資產、組織資產及財務資產是實際提供滿意程序較高。相對的，進駐廠商則認為其所進駐之育成中心以技術及人才資產、資訊資產及形象資產為其核心價值之比率較高；認為技術及人才資產、形象資產及資訊資產是需求重要程度較高，而認為形象資產、實體資產及組織資產是育成中心實際提供滿意程序較高的前三項資源項目。
與收入相關之會計制度一般皆以建教合作計畫為之，列入經常性收入，部分歸於作業組織，同時依公立、私立學校之不同，分別依「國立大學院校校務基金會計制度之一致規定」及「私立學校會計制度之一致規定」辦理。然其經費收支未透過指定之專戶儲存、未納入校務基金且其於計畫實施與進駐廠商所獲取之專利權等智慧財產權所有權歸屬等問題，致使其會計處理及財務報導之資訊品質受到質疑。
又學校屬非營利組織，具有輔助政府支出且所提供之經濟活動具有外部利益之功能，故政府給予公益免稅之優惠，然學術型創新育成中心為大專院校依據經濟部中小企業處「鼓勵公民營機構設立中小企業育成中心要點」並接受中小企業發展基金補助而設立，隸屬於研究發展單位下，其設立之法源及是否符合享受租稅優惠之要件；學者從事研究發展、產生創作或發明，取得專利權，依所有權歸屬之不同而有不同之稅負，易造成稅捐之規避；另進駐廠商對學術型創新育成中心依契約約定所應給與之回饋金，究應視為「捐贈」亦或應歸屬「或有負債」，有賴主管當局之重視與主導。

關鍵字

學術型創新育成中心 ； 學術型創新育成中心稅務問題 ； 會計制度 ； 核心價值

並列摘要

「Incubation」initial meanings is the case to keep the newborn baby warm or to hatch the egg device through various kinds of nutriments, pregnantal care and helping, enable hatching the new life of breeding one and can grow smoothly. The universities and colleges are breded in the center department and utilized existing software and hardware equipments to be and each based on resources in innovation set up for knowledge and skill-intensive fields, enable being garrisoned in the manufacturer and sharing numerous equipment, technological energy and professional knowledge；due to there are many difference between academic and industrial field, and all belongs to non-profit organization type, therefore this research is based on the academic innovation incubator and live in cooperation. Based on questionnaire to discover the core competence and analysis the finance management, tax report and remit relevant and related of contents and rules, academic innovation incubator to explain the current running style and in order to discuss the related questions.

On the domestic academic innovation incubator to think its itself has the core competence now, priority three items in order for technology and talented person property, vivid property and information property: From the research found, the demand in relation to the technology and the talented person property, the vivid property and the commercial property for the participated merchant is the higher-important degree; however, the vivid property, the organization property and the financial property provide actually the higher-satisfaction in procedure. Oppositely, it’s higher ratio of the core competence measured by the technology and the talented person property; More, the demand in regard to the technology and the talented person property, the vivid property and the information property is the higher-important degree; however，the vivid property, the entity property and the organization property are priority three of the resources which provide actually the higher-satisfaction in procedure for the academic innovation incubator.

The accounting institution with the related revenues generally depends on the cooperation of the plan which forces in the teaching and learning components，as listed to regular revenues; in partly it belongs to the operating organization. Depend on the different in the public and privacy universities simultaneously, thereby as following separately “the regulation for the accounting institution of the school funds apply for the national universities and colleges accordingly“ and “ the regulation for the accounting institution of the privacy universities accordingly “. However, not only expenditure is not assigned to be a saving account of the profession but also is not put in to the school funds, so put to the patents of the wisdom-rights and ownership which executes in the plan implementation and creates by the technology and the talented person property, that the speculation in the quality of the information on the accounting processing and financial reports.

Otherwise, any of the school does not belong to the non-profit organization, it has the function to help the government to assist what the expenditure is and also provides the economic activity to create the valve from the exterior surrounding; as a given exemption publicly of the tax-treatments by the government. However, based on the Ministry of Economic who issues 「The principal for the public or private institution to set-up the academic innovation incubator for Small and Medium Enterprises Administration」, which the academic innovation incubator is on the behalf of universities and colleges, and is sponsored by the development of fund from Small and Medium Enterprises. The academic innovation incubator is affiliated to the research development unit, is suit for which the legal-origin of the establishment and whether the requirements of the tax-treatments; The scholar is engaged in the research development, creates the complement and invention and obtains the patent. Based on the different of the ownership belongs, there is the different tax-burden and which is so easy to hedge the taxes; on the other hand, the attending manufacturer should be given the「free-back」funds to the academic innovation incubator upon the covenant , it should regard as 「the donation」 either should belong to 「contingent liabilities」, depends on the concerning and oriented by the authority.

並列關鍵字

tax affairs of academic innovation incubator ； accounting system ； academic innovation incubator ； core competence

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