價值創新是企業賴以生存的根基與命脈，面對數位生活時代的來臨，企業如何應用軟體、硬體相互輝映以創造最大綜效？企業又如何不斷創新核心技術、經營模式、殺手級產品與服務，藉由企業價值創新與價值複製以架構企業最佳競爭體系，創造最佳競爭優勢與績效，達到永續經營及創造股東最大價值之目的？
　　當企業戮力尋求永續經營與創造股東最大價值的最佳模式時，持續的創新動力與高效能的經營模式，將有助於創造企業營運之高績效、獲利與股東權益。但是，為延續企業生命周期，企業不得不持續投資新利基事業，卻不一定就會成功，當企業開創投資新事業、新產品或新服務時，必需面對不確定性的新事業失敗風險。企業如何價值創新？如何控管失敗風險？又如何價值複製以確保價值創新的戰果、效益能持續的維持、擴大？企業能否持續價值創新與價值複製，已成為當今企業成敗存亡的關鍵與重要課題。
　　本研究係以國際品牌企業微軟、Apple、Google為研究企業價值創新之對象，再以國內的資訊代工大廠為個案研究對象，探討企業價值創新模式結合內部控制制度風險評估與價值複製之整合模式的適用性。研究主題包括有：
1. 探討企業價值創新模式之理論與應用，以了解個案公司是否適合引用企業價值創新模式。比較個案公司之現行創新作法與國際品牌企業微軟、Apple、Google價值創新模式之差異分析，做為個案公司價值創新之研究、分析及釐訂決策的重要參考依據。
2. 個案公司如何將價值創新的成果結合內部控制制度持續維持與擴大效益，以及價值創新銜接內部控制制度風險評估、價值複製之實務剖析。
3. 根據個案研究公司之價值創新與內部控制制度建立整合模式，探討企業價值創新與內部控制制度價值複製之整合模式作法與效益，以作為同類企業建構模型之參考。
從個案研究，分析比較個案公司現行價值創新作法與國際品牌企業微軟、Apple、Google價　　值創新模式之差異，以及個案研究公司之價值創新與內部控制制度建立整合模式，本研究之發現有：
1. 國際品牌大廠之價值創新模式適用於個案公司之價值創新作法。
2. 內部控制制度(COSO ICS)之『價值複製』能有效確保『價值創新』成果、效益之維持與擴大。
3. 新事業單位(子公司或關係企業)之投資風險評估模式能提供個案公司之重要投資決策參　 考。
4. 本研究建立之企業價值創新與內部控制制度整合模式可以做為同類企業參考。

Value innovation is the most important foundation and lifeblood for enterprise.In confronting a new era of digital life, enterprise utilizes software and hardware to create the maximum benefit and performance and innovationes the core technology, business model, killer high-tech product and service perpetually. In order to sustain the successful operation and create the maximum value for shareholders, enterprise establishes the most competitive system structures, competitive advantages and performance through value innovation and value reproduce.
　　Constantly innovative motivation and high-efficiency business model conduct highly performance and benefit for business and shareholder’s equity, when enterprise concentrates on seeking sustained successful operation and shareholder’s interest. However, enterprise must continuous invest in new niche business for lasting enterprise’s life cycle and face with the uncertain investment risks. Value innovation, risk control and value reproduce will be the key factors and the most important tasks for success and survive.
　　This research analyses the value innovation of international brand enterprises, such as Microsoft, Apple and Google and studies a Taiwan domestic OEM company as the case study object to investigate the risk assessment of integration in value innovation and internal control system and the applicability of integration model in value reproduce. The research subjects are:
A. Investigation in the theories and applications of business value innovation. In order to understand the applicability of business value innovation model, the compare and analysis of existing value innovation model between international brands and case study shall be the important references for researching, analyzing and making strategies.
B. Integration of value innovation and internal control system. The case study company shall assess the risk in integration of value innovation and internal control system and analyze the practice of value reproduce.
C. Investigation in integration practice and efficiency of business value innovation and value reproduce of internal control system. The analysis of case study shall be the reference for similar industry.
　　From the comparison of international brands and the case study company, this research indicates that:
A. The new method of value innovation in international brands shall apply on the case study company.
B. Value reproduce of COSO ICS shall maintain and expand the performance and efficiency of value innovation.
C. The investment risk assessment of new business unit such as subsidiary or relevant business shall provide the important reference and investment strategy to the company.
D. The integration model of business value innovation and internal control system from this research shall be important reference for similar industries.

中文資料：
1. 內部稽核季刊 36 (90.7) 期，中華民國內部稽核協會出版
2. 內部稽核季刊 47 (93.6) 期，中華民國內部稽核協會出版
3. 內部稽核季刊 48 (93.9) 期，中華民國內部稽核協會出版
4. 內部稽核季刊 50 (94.3) 期，中華民國內部稽核協會出版
5. 內部稽核季刊 52 (94.9) 期，中華民國內部稽核協會出版
6. 內部稽核季刊 53 (95.1) 期，中華民國內部稽核協會出版
7. 內部稽核季刊 54 (95.3) 期，中華民國內部稽核協會出版
8. 內部稽核季刊 55 (95.6) 期，中華民國內部稽核協會出版
9. 內部稽核季刊 56 (95.9) 期，中華民國內部稽核協會出版
10. 內部稽核季刊 57 (95.12) 期，中華民國內部稽核協會出版
11. 內部稽核季刊 61 (96.12) 期，中華民國內部稽核協會出版
12. 個案公司95年度年報
英文資料：
1. Geoffrey More(2004)”Darwin and the Demon: Innovating Within Established Enterprises”, Harvard Business Review, August 2004
2. Adner, Ron (2006) ，”Match Your Innovation Strategy to Your Innovation Ecosystem”， Harvard Business Review，vol.84, No4，pp.98-107在”Match Your Innovation Strategy to Your Innovation Ecosystem”
3. Adner, Ron (2006) ，”Match Your Innovation Strategy to Your Innovation Ecosystem”， Harvard Business Review，vol.84, No4，pp.101
4. Scott D.Anthony (2006), “Mapping Your Innovation Stategy”, Harvard Business Review (May 2006).
5. Fernando Suarez（2005），“The Half-Truth of First-Mover Advantage”, Harvard Business Review (April 2005).
6. Gary Hamel (2006), “The Why, What, and How of Management Innovation”, Harvard Business Review (February 2006).
7. Bhaskar Chakravorti (2004)，”The New Rules for Bringing Innovations to Market” ，Harvard Business Review（Apr.2004,vol.31，pp.60）
8. Thomke, Stefan , Hippel , Eric Von (2002)，”Customers as Innovators: A New Way to Create Value”，Harvard Business Review，vol.80, No4，pp.76
9. Hammer, Michael (2004)，”Deep Change: How Operational Innovation Can Transform Your Company” ，Harvard Business Review，vol.82, No3，pp.87
10. ” Innovating for Cash”(如何實踐創新) James P. Andrew，Harold L. Sirkin(2003)
11. Zook ,Chris & Allen , James (2003)，” Growth Outside the Core”， Harvard Business Review，vol.81, No12，pp.69
12. Prahalad, C.K. and Hamel , G., “The core competence of the corporat ion”, Harvard Business Review, May-June, pp79-91, 1990.
13. Javidan, M., “Cor e Competence: Wha t Does it Mean in Practice?” , Long Range Planning,Vol.31 ,No.1,pp.60-71,1998