隨著新經濟時代的來臨，知識與資訊成為創造價值的主要關鍵要素，服務業逐漸取代製造業成為各國經濟發展主流，其中具有高附加價值的知識密集服務業更是各國發展服務業的首要目標。近十年來，台灣服務業的GDP產值約維持在七成左右，已然成為經濟發展重心，自2001年起，台灣知識密集服務業更以高達6.86%的速度成長，高於服務業平均成長率，顯示出市場對於知識密集服務業的需求日增。
在製造業為經濟發展主流的時期，學術界與企業界大多採取Porter的價值鏈做為企業創價的分析工具，然而時序進入知識經濟時代，已經有越來越多的研究顯示，傳統價值鏈的分析模式，在知識經濟的市場競爭中，已經無法完全滿足企業的需求，據此本研究將針對近幾年知識密集服務業現況、價值鏈相關理論演進做出分析，並透過七大知識密集服務業個案分析，結合理論與實務，發展出適用於知識密集服務業的價值鏈，期望此價值鏈模型能夠對台灣知識密集服務產業有所貢獻。

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