在研發創新生態系內，新創事業從事研發活動為拓展其核心業務，以及吸引外部挹注資源的主要方式之一。新創事業以其創新發想與技術能量，吸引外部研究機構、大學或一般企業與其建立合作研發關係，以取得資金、其他領域之專業知識、市場管道等較缺乏的資源。同時，國內近期實務上新創團隊預備投入的研發項目，亦多有關注多項技術系統性整合之研發，從而強化了團隊與其他機構或單位進行共同研發之必要。對此，為藉由政策或法律工具的設計，促進新創團隊與外部的合作研發，本文預備先從新創事業在創新生態系內的定位，以及其從事合作研發的誘因切入；其次，將分析國外促進新創進行合作研發的做法，並同步觀察我國目前相類似的政策、規範或措施；最後，對照並比較研析國內外作法差異，並提出精進我國新創事業進行合作研發鼓勵機制之建議。

Within the R&D innovation ecosystem, R&D activities for startups are one of the main means of developing their core business and attracting external resources. With its innovative ideas and technical energy, start-ups attract external research institutions, universities or general enterprises to establish cooperative R&D relationships with them, so as to obtain funds, expertise in other fields, market channels and other resources that are relatively lacking. At the same time, most of the R&D projects that the start-ups in Taiwan are preparing to invest in recently also focus on the R&D of the systematic integration of multiple technologies, thus strengthening the need for the team to conduct joint R&D with other institutions or units. In this regard, in order to promote the cooperative R&D between the new venture team and the outside through the design of policies or legal tools, this article intends to start with the positioning of start-ups in the innovation ecosystem and the incentives for them to engage in collaborative R&D. Next, it analyses the foreign practice of promoting start-ups to carry out cooperative R&D, and simultaneously observes similar policies, standards or measures in Taiwan at the moment. Finally, it compares and analyses the differences between domestic and foreign practices, and proposes an incentive mechanism to enhance cooperative R&D initiatives of start-up in Taiwan.