知識經濟時代來臨，大學、政府與企業之間關係面臨重大改變，大學除具知識生產、傳播功能外，也背負著促進國家技術開發，產業升級之使命，因此如美國、日本等皆推動大學衍生企業，欲透過辦理衍生企業自籌財源，強化技術商品化的能力，並且促進國家整體產業的發展；我國亦有推動高等教育辦理衍生企業相關政策的呼聲，因此本文透過學者研究、臺灣地區大學衍生企業之規範、技術及職業教育法草案及相關文獻等探討，自法規及管理兩大方面，提出訂定相關基金、兼職法規，以及專業管理等策略，以確立大學衍生企業之定位及未來發展方向。

The arrival of knowledge economy era has made a huge impact on the interrelations among universities, government and enterprises. Aside from knowledge generation and diffusion, universities have missions of advancing national technology and upgrading the industries. As the universities in the United States and Japan have operated university spin-off companies aiming at self-acquiring financial resources, strengthening the capability of technology commercialization and propelling the nationwide industrial development. In Taiwan, the voices of setting up policies regarding to university spin-off companies have also arisen. Based upon the studies of scholars, the rules of the university spin-off companies, the Technical and Vocational Education law and related literatures, this paper proposed some available strategies. These strategies include setting related funds, part-time regulations, and professional management from the viewpoints of regulation and management, to establish the identities of university spin-off companies and its directions of development in the future.