隨著科技的發展，企業產品的生命週期縮短，企業要在產業中維持競爭優勢的難度也隨之升高，所面臨的問題除了傳統的成本縮減及開發新產品外，更多時候是要思考企業該如何創新來提升企業價值，這中間可能包含利用產品、服務或營運的創新，來延續原產品的生命週期並開創新的成長契機，使企業能建立起永續有機成長的模式。
企業價值創新是否有脈絡可循，由於多數企業在面臨創新議題時，最常面臨的是不知該如何去做，因此向標竿企業學習便成為最可行方式，透過拆解標竿企業價值創新方法，以典範轉移來學習創新，不但使企業能減少摸索時間，也能提高企業達到創新目標及改善企業體質的成功性。
本研究目的係在分析如何去將標竿企業的價值創新因子拆解並轉移至其他企業，希望籍由本研究，能探討出對轉型中企業重新創造價值的模式，加速推動台灣中小企業的順利轉型 。

Through technology developments, the lifecycle of a corporate product is short-ened and the difficulties for an enterprise to maintain its competitive advantage in an industry are heightened. Among those challenges at hand, besides the typical cost re-duction and the need for new product development, more often is on assessing how a company can elevate its core values through innovation. These processes may include applying innovation in product, service or business operation to extend the original product lifecycle and to start new growth opportunity, thus allowing a company to establish a model of sustainable growth.
Are there tracks to follow on corporate value innovations? When dealing with such a subject, because many companies often do not know how to implement them; learning by benchmarking other enterprise has therefore become the most probable method. Through dismantling the value innovation processes established by these en-terprises, a company seeking to learn innovation through paradigm shift not only can reduce exploration time, but also raise the successfulness to reach its innovation goal and to improve its corporate constitution.
The objective of this research is to analyze how to dismantle the factors on value innovation of the benchmarked enterprises and transfer them to another, and through this research, a desire to investigate a value re-innovation model for a trans-forming enterprise thus accelerating the successful transformations of the small and medium enterprises in Taiwanese.

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