| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 95 === Recently the competitive resources of the enterprise is switching from tangible assets to intangible assets. Among those intangible assets, patents represent the R&D and innovation abilities of the business, and include high valued infromations. However there is short of complete framework of patent management and patent internal reporting system in those patent-relative research areas. Therefore, this study use case study research, and is supported by the questionnaire to show how could the enterprise use valid management and reporting system to achieve great patent results. The conclusions of this study are the followings:
First, the patent management framework is established from the business strategy to patent strategy, and develop the relative patent management and internal reporting systems. Use the patent management to achieve the reporting objectives; use the patent reporting ways to evaluate the management performance.
Second, use the internal questionnaire to select twenty-seven important internal reporting items.
Third, through the interviews with the target company summarize eight patent management ways, and classify them to general and strategic management ways.
Fourth, there are two reporting methods. One is quantification items, using quantified information and compare to the earlier stage to show the management results; the other is non-quantification items, describing the management conditions or reporting questionnaire results and compare to the earlier stage to evaluate the management performance.
Fifth, according to the comparisons of the reporting items and management ways, this study analyse three management gaps of the target company.
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