本研究利用美國與台灣高等教育機構之研發成果運用資料，探討兩國高等教育機構間產學合作之差異，以及我國綜合大學校院與技職大學校院間的相對比較。本研究採用美國高等教育機構技術管理協會2005年美國高等教育機構技術移轉調查報告資料，以及透過Patent Guider 2.0軟體搜尋相關高等教育機構在美國專利商標局所核准之專利數量，並配合2007年執行我國「大學產學合作績效評量計畫」調查各高等教育機構2006年研發經費、研發成果與授權收益等資料，以利兩國的比較分析。其中，專利資料包含全國高等教育機構取得的「中華民國有實體審查專利數＋新品種數」、「美國專利數」與「其他國家有實體審查專利數＋新品種數」，為我國現行最完整足以與美國高等教育機構研發成果資料相互比較的資料。本文提出「專利研發成本」與「授權收益比」的觀點，專利研發成本是我國高等教育機構表現良好的項目，每件專利的平均研發成本為1.08百萬美元，美國高等教育機構為9.91百萬美元，美國高等教育機構為我國高等教育機構的九倍。在專利授權收益比方面，美國高等教育機構平均一個專利可衍生787,122美元，我國高等教育機構為6,987.36美元，美國為我國的112.65倍。從研發投入授權收益比來看，技職大學校院為綜合大學校院1.33倍，代表我國技職大學校院投入比綜合大學校院較少的經費，卻能夠取得較高的授權收益成效。本研究提出一些教育政策新觀點，值得我國政府主管單位及高等教育機構相關行政主管參考。

In this study, the authors search the number of approved patens of universities in USPTO (The United States Patent and Trademark Office), by using American AUTM2005 database (the Society of University Patent Administrators) in checking out the situations of technological transfer, and with the assistance of Patent Guider 2.0 software. Taiwanese universities’ data came from the results of executing the project of “Evaluation on the results of Industry University Cooperation”, which contains information about invested budget, results of research and development, license income, and so on. The data are highly credible. Among these data, the information about the intellectual property also includes “the amount of substantive examination of intellectual property plus the number of new cultivar in ROC,” “the number of American patents,” “the amount of substantive examination of intellectual property plus the number of new cultivar in other countries.” It is currently the most complete database in Taiwan, and can be compatible and compared with research and development database from American universities. Publications on the researches of this field have been few, research results of this paper can be references of researchers and governers who work in industry university cooperation and intellectual property management. This study investigated universities’ investment in research and development, the number of acquired patens, and license income in these two countries, and also propose comparisons of “costs of patent in research and development,” “rate of revenue in patent authorisation,” and “rate of revenue of authorisation in research and development investment” between theses two countries. This study defined the effectiveness of research and development as the number of acquired patents divided by invested budget in research and development. It is also the perspective the authors use to investigate in this study. It is found that universities colleges of technology can obtain patents 3.49 times more than comprehensive universities in Taiwan. This number is 23 times more than American universities. Does this result mean that Taiwanese universities colleges of technology have higher commitment in transferring results of research and development into patents than Taiwanese comprehensive universities and American universities? Or does it mean that the mechanism in evaluation the results of industry university cooperation in universities lead by governmental policies has encouraged Taiwanese universities colleges of technology to attach more importance to application of patents than publication of developmental results on journals?