我國閥製品產業廠商大多經營逾三十年以上,歷經我國經濟高度成長年代,政府從輕工業轉而鼓勵投資重工業,產業發展層次從一般民生消費品提昇至耐久財,之後政府持續不斷推動多項重大建設計畫,以強化產業基礎建設為目標。近十年更因知識經濟蓬勃發展、中國經濟改革開放與新興工業國家崛起等國內外不利因素威脅下,使得閥製品產業未來的經營策略規劃顯得格外重要。研發聯盟為企業經營策略之一,中小企業在有限的預算下累積創新資本,為企業創造長期競爭力及提昇企業經營績效。經研究發現,閥製品產業廠商透過結合夥伴成立研發聯盟,並取得政府補助款,投資內部技術與人才培養,整體上對於創新資本的累積與提昇經營績效並未有一致看法。研發團隊愈龐大,愈同意參與研發聯盟得明顯累積創新資本並提昇經營績效。由此可知我國中小企業在交易成本考量下成立研發聯盟,但對於企業內部技術人才投資仍不能忽視,以達研發聯盟預期之綜效。 Most manufacturers of valve industry have been founded over 30 years and also have been experienced through rapidly growth of economic development. Meantime, government have shifted development strategy from building up light industry to encourage companies input huge investment on heavy industry by enacting incentive policy and law. Besides, government not only strive to attract foreign capital to invest in Taiwan but also widely established industrial park and export processing zone. Which had made force of industrial development from focusing on consumer goods upgrade to durable goods. Afterward, government continuously pushed to implement major construction projects in order to achieve the goal of enforcing fundamental construction. Recent years, with the reasons of great development of knowledge economic, reform and opening up to China economic and the raise of newly emerging countries have been made the future development of valve industry become very crucial. R&D Alliance is one of key enterprise management strategies. According to the findings of field research, valve manufacturers establish R&D alliance with partners and at the same time to obtain sponsorship from government to invest on advanced technology leaning and personnel training. Overall, the findings didn't indicate that all had same opinions on accumulation of innovation capital and improvement of management performance. Therefore, while small and medium enterprise in Taiwan forged researching alliance under consideration of trading cost, they didn't ignore the investment on advanced technology and personnel toward maximize the synergy of R&D alliance.