隨著國際間愈趨重視智慧資產的保護，台灣政府近些年來，也在民間非營利組織和大型企業的支持和鼓吹下，積極在營業秘密保護相關的法律進行修法，並舉辦相關的溝通及宣導的會議，冀以強化企業對於自身營業秘密保護的安全意識，且進一步的開始導入相關的保護措施。
唯在資源有限的情況下，現階段大多著重於國安等級和大型企業的營業秘密保護意識推廣與建置，鮮少有中小企業清楚了解自身的營業秘密何在，並且加以妥善保護之。但中小企業對於台灣經濟具有相當的影響力，所以建置中小企業的營業秘密保護架構有其必要性與急迫性。
本研究採取次級資料分析法，並與律師事務所、專利公司、資訊安全系統服務提供商及中小企業主進行深度訪談，結果發現每家中小企業或多或少都有其競爭優勢，而部分競爭優勢即有可能就是這家公司的營業秘密，雖其意識不足及預算有限，仍可從技術困難度和花費成本較低的行政管理措施開始建立整體保護機制，而後再隨著公司的創新改革或是擴大經營範圍，進一步導入物理管控措施和技術管控措施，以妥善保護公司的智慧資產，達到永續經營的目標。

As it pays more and more attention to intellectual asset protection internationally, in recent years, Taiwan government has been actively revising the laws and regulations related to trade secret protection and has held some communications and seminars with the support and advocacy from non-profit organization and large enterprises. These propaganda meetings aim to strengthen the security awareness for their trade secret protection, and start to deploy some relevant control measures.
Under the current circumstance of limited resources, it mostly focusses on awareness promotion and establishment of trade secret protection for national security level and large enterprises at this stage. On the other hand, very few small and medium-sized enterprises have clearly understood their own trade secrets and well protected them. However, small and medium-sized enterprises have considerable influence on Taiwan's economy, so it is necessary to establish the trade secret protection structure for small and medium-sized enterprises
This research adopts the secondary data analysis method and conducts in-depth interviews with law firms, patent companies, information security system service providers and small and medium-sized enterprises, and it is found that each small and medium-sized enterprise has more or less its own competitive advantages which may be the company’s trade secrets. Although its awareness is insufficient and its budget is limited, it is still possible to establish an overall protection mechanism from administrative control measures with low technical difficult and cost. With the company's innovation or expansion of business scope, it can be considered to introduce more physical control measures and technical control measures in order to protect the company's intellectual assets and achieve the goal of sustainable operation.

論文審定書..........................................................................................i
致謝......................................................................................................ii
摘要......................................................................................................iii
Abstract.................................................................................................iv
目錄......................................................................................................v
圖次......................................................................................................vii
表次......................................................................................................viii
第壹章 緒論.........................................................................................1
　第一節 研究背景與動機.................................................................1
第二節 研究目的..............................................................................2
第三節 研究流程..............................................................................6
第貳章 台灣營業秘密保護體系的演進.............................................7
第一節 台灣營業秘密保護之發展歷程.........................................7
第二節 台灣營業秘密保護之未來展望........................................11
第參章 文獻探討.................................................................................13
第一節 資訊安全與營業秘密保護................................................13
第二節 營業秘密保護的定義與範疇............................................16
第三節 國內營業秘密保護相關案例分析....................................19
第肆章 研究設計.................................................................................25
第一節 研究結構.............................................................................25
第二節 研究對象.............................................................................26
第三節 研究方法.............................................................................28
第伍章 研究發現.................................................................................31
第一節 探討台灣營業秘密保護的現況與困境............................31
第二節 分析中小企業建立營業秘密保護體系之成本與效益...36
第三節 探討中小企業如何制訂營業秘密保護制度....................39
第陸章 結論與建議.............................................................................57
第一節 研究結論.............................................................................57
第二節 研究建議.............................................................................59
第三節 研究限制與未來研究方向................................................62
參考文獻..............................................................................................63
附錄：訪談紀錄..................................................................................64

一、中文部份
1. 戴學文，1993，《營業秘密保護大趨勢》，台北：中小企業聯合輔導中心出版。
2. 張靜，2006，《營業秘密法及相關智權問題》，台北：經濟部智慧財產局出版。
3. 財團法人資訊工業策進會科技法律研究所，2019，《從產業秘辛和實務數據探索營業秘密管理》，台北：元照出版社。
4. 林洲富，2014，《營業秘密與競業禁止（案例式）》，台北：五南圖書公司。
5. 經濟部智慧財產局，2019，《營業秘密保護實務教戰手冊 2.0》，台北：經濟部智慧財產局出版。
6. 經濟部中小企業處，2021，《2021中小企業白皮書》，台北：經濟部中小企業處出版。

二、英文部份
1. Harris, S. & Maymi, F. (2018). CISSP All-in-One Exam Guide. McGraw-Hill Education.
2. Gregory, P. (2019). CISA Certified Information Systems Auditor All-in-One Exam Guide, Four Edition. McGraw-Hill Education.
3. Vakekattil, M. (2016). The Presentation Talks about the Minimum Set of Mandatory Documents and Records Required by the ISO 27001:2013.