本文主要研究台灣醫療器材產業在投入研發活動經費與取得專利權對企業績效的影響,同時探討研發費用與專利權數的交互作用與企業經營績效的關係。在全球人口結構不斷老化下,唯有提升競爭力、投入新產品的研究開發、取得專利的保護,占領先機將產品銷售於市場,台灣醫療器材產業才能在全球市場的波動下維持競爭力與市占率。 因此本文研究對象將針對2011-2017年台灣上市上櫃醫療生技產業公司,來探討其研發費用與專利權數對企業經營績效的影響。實證結果發現,研究發展費用與專利權數個別對於企業績效皆沒有顯著的關係。而研發費用與專利權數的交互作用與企業經營績效則在遞延第2年的研發費用下開始有顯著的關係。因此可推論醫療器材產業所投入的研究發展費用需搭配專利權保護其核心技術,才能反應在經營績效上。 This study focuses on the relationship among R&D expenditure, Patents and Performance of Biotechnology firms in Taiwan. Also discusses the relationship among the interaction of R&D expenditure and patents. Under global aging society, biotechnology firms in Taiwan need to invest in developing new products, obtain patents to protect skills, lead new product to market to keep a competitive advantage and market share in the world. This study used the listed OTC biotechnology firms companies in Taiwan from 2011 to 2017. This study aims at the effect among R&D expenditure, Patents and Performance. The results show that R&D expenditure has negative effects on business performance and patents have no significant effects on business performance. But, among interaction of second-year R&D expenditure and patents produces a positive relationship to business performance. Therefore, it can be inferred that R&D expenditure needs to be combined with patents to protect its core skills in order to reflect on business performance.