企業突破劣勢與持續成長關鍵在於創新能力，不同經營型態的企業若能善用自有資源發展適當的創新能力，必能創造企業最大價值。本研究以2007~2013年於美國專利暨商標局申請通過專利權之台灣資訊電子上市、上櫃企業為研究對象，探討創新能力與企業經營型態之配適對企業績效之影響。研究結果發現如下： (1)創新深度與創新廣度皆有助於提升會計績效並且創新深度也有助於企業價值的提升。(2)OEM企業之創新廣度並無法有效提升會計績效。(3)ODM企業之創新活動越集中越能提升會計績效，且其創新範圍越廣越能提升會計績效與企業價值。(4)OBM企業之創新活動越集中，越能使企業有較好的市場評價。本研究針對以上研究結果提出學術、實務、政策三方面之管理意涵與貢獻。 The key to break disadvantage and maintain sustainable growth for companies lies in innovation capability. In addition, to maximize value, the firms should make the best use of its own resources to develop appropriate innovation capability based on different business types. This study examines the relationships among the innovation capabilities, business types and firm performance for Taiwan’s listed electronics industry companies that applied for patents in the U.S. Patent & Trademark Office (USPTO) from 2007 to 2013. The empirical results show that (1) Innovation depth and breadth both enhance accounting performance; innovation depth enhance firm value; (2) relative to ODM and OBM companies, the innovation breadth can’t increase accounting performance for OEM companies; (3) for ODM companies, the innovation depth can increase accounting performance and when the innovation activities are broader, it can further increase accounting performance and firm value; (4) OBM companies concentrating more on certain technical field will lead to higher firm value.
