近年來，雖然開放式創新已成為各界競逐之顯學，但對創新標竿企業的探究仍 較少著墨。為了瞭解台灣創新標竿企業的開放創新作為及其特性，本研究採用歐洲 創新調查(Community Innovation Survey, CIS)之研究設計，以參與經濟部「產業科技 獎」與「創新成果表揚」之63 家廠商為研究對象，探討這些企業在開放創新作為 上的表現。研究發現，創新標竿企業不僅採取積極且主動的開放策略，更以開放的 「廣度」為優先考量。其次，相較於服務業、大型企業與未得獎者，製造業、中小 企業與得獎廠商，將採取相對積極的開放創新作為。第三、致力於經營「深度」的 外部創新活動，將影響企業財務績效。最後，本研究之學術與實務意涵，可供學術 研究、企業經營與政策制訂者之參考。

Open innovation (OI) practices have attracted increasing attention in recent years. This study applies the Community Innovation Survey (CIS) to examine OI activities in firms and focuses on outstanding innovative firms in Taiwan to identify the characteristics of activities that have implications for innovation policies. This study yields several findings. First, outstanding innovative firms in Taiwan take a positive and active approach to the breadth and depth of OI and prioritize the former. Second, analyses of various firm categories demonstrate that manufacturers, small and medium-sized enterprises (SMEs), and award-winning firms pursue more aggressive OI strategies than service-industry firms, large companies, and non-award-winning firms. Third, depth indicators have significant explanatory capabilities related to innovation consequences, and external innovation depth is the main driver of firm financial performance. The conclusion of this study presents the implications of our findings for innovation policies.