本研究運用我國高等教育機構的研發經費、研發成果與授權收益等普查資料，從「專利研發成本」與「授權收益比」的觀點，比較我國高等教育機構中「綜合大學校院」與「技職大學校院」兩類之差異。從「專利研發成本」的觀點而言，技職大學校院低於綜合大學校院3.49 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。結果顯示整體而言，技職大學校院研發經費投入比綜合大學校院少，卻能夠取得較高的授權收益成效。本文針對技職大學校院在產學合作與研發成果運用面的發展，提出幾項建議，作為我國政府主管單位及高等教育機構掌管研發管理、技術合作與產學合作等相關單位主管參考。

This study used information of R&D expenditure, R&D outcomes, andlicensing
incomes collected from Taiwanese Academic Institutions to compare the difference between “General universities/colleges” and “Technological universities/colleges” in the perspectives of “costs of patent in R&D” and “rate of revenue in authorization” In the perspective of “costs of patent in R&D,” it found that technological universities and colleges can obtain patents 3.49 times more than general universities and colleges. And
in the perspective of “rate of revenue in authorization,” technological universities and colleges can obtain patents 1.33 times more than general universities and colleges.Results of the study appeared thattechnological universities and colleges” had higher commitment in transferring results of R&D into patents and thus created higher revenue by authorisation than general universities and colleges resulting from less R&D expenditure involved. Regarding to the development and application of R&D outcomes
and industry/university cooperation of technological universities and colleges, this study have some suggestions as references for Taiwan government authorities and Academic Institutions which are in charge of R&D, technological cooperation, and academy -industry cooperation.