企業為了提高競爭力與公司經營績效，除了從外部獲取各種資源或技術移轉
外，對於企業內部投入之研發經費與活動亦能換取經營所需之技術性資產，其中
包含研發人員將創新技術知識資產化之成果。曾有學者研究表示，智慧資本與創
新能力有關，而人力資本於企業創新能力是具有關鍵性的影響力，專利申請之發
明人，是具有技術創新能力之代表。
在法規上，各國亦有針對發明人之研發而進行薪資補償所設立的專利制度，
規範了雇主在發明人申請專利後應提供合理報酬，眾多學者表明員工薪酬為影響
企業績效的重要因素，更從公司專利與薪資差距資料發現，發明創新與職位提升、
薪資收入有關，但過去相關學者之研究幾乎都著重於研發經費的投入，而缺乏研
發人員薪資之相關議題討論，因此本研究將以研發活動與公司經營績效、專利制
度對於發明人的薪資補償、研發人員的激勵因素、專利成果與員工收入的關係等
推論本研究之議題與待驗證關係之合理性。
本研究以台灣證券交易所發行量加權股價指數之前十大產業中的非擔任主
管職務之全時員工薪資資訊做為應變數，並使用歐洲專利檢索系統 Espacenet 取
得上市公司之專利數為本研究之自變數，建立上市公司專利數與非主管員工平均
薪資之相關性假說。
本研究係使用迴歸分析法進行研究假說之檢定，研究結果顯示，台灣技術密
集產業之專利數與非主管員工平均薪資具有正向相關性。

In order to improve competitiveness and performance, companies may obtain
research resources or technology transfer from external entities. Additionally,
companies can also acquire technical assets by internal investment in research and
development activities, which include intellectual capitalization of R&D outcomes.
Some researches indicate that intellectual capital is related to innovation of a company,
and specifically, human resource has critical influence over innovation of a company.
In the meantime, inventors of patent applications are representatives of technology
innovation.
In aspects of law, regulations which state that employers should provide
reasonable remuneration for inventors after patents are filed are set for salary
compensation for inventors in many countries. Many studies have shown that
employee salary is an important factor of business performance, and also found out that
innovation is related to promotion and income of employees from patent and salary of
companies. However, most of the relevant studies were focused on the investment of
R&D activities, and lack of discussion on the salary of R&D personnel. Therefore,
this study will discuss the relationship between R&D activities, company performance,
the salary compensation for inventors in regulation, incentive factors of R&D personnel,
patent application, and employee income to validate the inference of this study.
This study takes the salary data of full-time employees in non-administrative
positions in the top ten industries of the Taiwan Capitalization Weighted Stock Index
as the dependent variable, the number of patents obtained from Espacenet, the patent
search system provided by European Patent Office, as the independent variable to
establish the correlation hypothesis between the number of patents of listed companies
and the average salary of non-executive employees.
In this study, regression analysis was used to test the hypothesis. The results show
that the number of patents of technology-intensive industries in Taiwan is positively
correlated with the average salary of non-executive employees.

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