創新實為企業長久生存之道。由於台灣產業生態多為中小企業，且以生產製造為本，與產品研發創新經費的投入相對上並不充分。然而，台灣的中小製造業卻也充滿了生機與競爭力。植基於此，在既有的創新理論上，除了產品、製程等正式的研發創新之外，應該存在著其他情境式的創新模式。本研究基於長期對研磨業創新案例進行田野調查，藉由深度討論、非正式溝通和資料蒐集與分析，以問題解決的觀點，觀察與分析研磨業創新過程，目的在探索企業在問題解決的過程中，如何發展創新的歷程。研究結果提出一個產品開發公司與客戶共同透過發現問題、分析問題和解決問題的創新模式。此外，於問題的解決過程歸納出三種工作實務分別為問題定義、因果分析和方案實施。這三種工作實務除了簡化問題解決的過程，並能激發創新的點子，因而提出問題解決模式之理論與實務意涵。

Innovation is the way to long-term survival of an enterprise. Since Taiwan’s industrial ecology is mostly small and medium-sized enterprises and is based on production and manufacturing, the investment in product R&D and innovation is relatively insufficient. However, Taiwan’s small and medium-sized manufacturing industries are also full of vitality and competitiveness. Based on this, in the existing innovation theory, in addition to formal R&D innovations in products and processes, there should be other situational innovation models. This research is based on a long-term field investigation on innovation cases in the grinding industry. Through in-depth discussions, informal communication, and data collection and analysis, the innovation process of the grinding industry is observed and analyzed from the perspective of problem solving. The purpose is to explore the process of enterprises in the problem solving process, how to develop the process of innovation. The results of the study propose an innovative model for product development companies to work with customers to identify, analyze and solve problems. In addition, three work practices are summarized in the problem solving process: problem definition, causal analysis and program implementation. In addition to simplifying the problem-solving process and stimulating innovative ideas, these three work practices put forward the theoretical and practical implications of problem-solving models.