知識經濟時代下，企業開始更加關注智慧財產，並期望透過智慧財產管理創造收益。本研究旨在探討取得臺灣智慧財產管理規範（TIPS）驗證對公司績效之影響，以2006年至2022年台灣上市、上櫃及興櫃企業為研究樣本，分析取得TIPS驗證與否是否影響公司績效。實證結果顯示，與同業績效比較時，取得TIPS驗證有助於提升外部市場對企業的期望，惟與過往績效比較時，取得TIPS驗證對公司資產及權益資本使用效益產生負面影響，而取得TIPS驗證僅對權益帳面價值之價值攸關性有增額效果，對盈餘之價值攸關性則無增額效果。另外，本研究發現影響企業申請TIPS驗證意願之關鍵因素為研發費用佔比，研發費用佔比越高者，表現出越積極的TIPS驗證申請態度，而董事會規模及獨董比例等公司治理特性亦對企業申請TIPS驗證意願有正向影響。

In the knowledge economy era, businesses have become increasingly focused on intellectual property and expect to generate revenue through intellectual property management. This study aims to explore the relationship between obtaining Taiwan Intellectual Property Management System (TIPS) verification and firm performance. The research sample consists of Taiwan-listed, over-the-counter, and emerging stock market companies from 2006 to 2022. The analysis examines whether obtaining TIPS verification affects company performance.The empirical results indicate that, compared to industry performance, obtaining TIPS verification helps enhance external market expectations for the company. However, when compared to past performance, obtaining TIPS verification has a negative impact on the efficiency of asset and equity capital utilization. Obtaining TIPS verification only has an incremental effect on the value relevance of equity book value but does not have an incremental effect on earnings. Furthermore, this study finds that the key factors influencing a company's willingness to apply for TIPS verification are the proportion of research and development (R&D) expenses. Companies with a higher proportion of R&D expenses demonstrate a more proactive attitude towards applying for TIPS verification. Corporate governance characteristics such as board size and the proportion of independent directors also have a positive impact on a company's willingness to apply for TIPS verification.

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