工研院外部性與績效評估模式初探與實證

Abstract

本論文之目的在了解工研院之整體績效及提出評估模式。工研院自1973年成立以來，是政府設置的國家級工業技術應用研究機構，屬非營利機構。由於傳統財務報表偏向短期且有形表列，故其外部性效益、遞延成果與無形資產，皆無法量化認列。因此，在衡量工研院三十年來，長期研發成果之整體效益，本研究除了建立工研院之智慧資本年報，並以投入與產出模式，嘗試從人力、知識技能及經驗等研究構面，探討投入與產出效益，就所衍生之擴散效果，及其對經濟社會影響等外部效益加以量化，以衡量工研院的研發知識擴散至業界之乘數效應。

A framework is proposed to analyze the performance of the Industrial Technology Research Institute (ITRI), a national industry technology development research institution, set up by Taiwan's government in 1973. Financial statements measure short-term and tangible assets. As R&D performance indices are lagging indices, and moreover, they are difficult to quantify or measure their external impacts. The primary purpose of this study is to set up the intellectual capital report of ITRI and evaluate the overall performance of ITRI for the past 30 years. The study first explores internal R&D outputs and the external effects of ITRI, then attempts to model the specific diffusion effects and external impacts.