本論文旨在探討專利侵權訴訟對企業獲利與創新的影響,並以臺灣上市櫃電子業為實證對象。專利制度雖被設計用以保護創新與激勵技術研發,但隨著專利侵權訴訟案件日益增加,專利侵權訴訟已成為企業營運中的重大挑戰。本文採用事件研究法與追蹤資料的固定效果模型,蒐集2004年至2023年間之臺灣上市櫃電子業公司資料,分析企業在作為原告與被告之下,專利侵權訴訟事件對其獲利與研發支出的影響。 實證結果顯示,不論企業為原告或被告,訴訟當期與後兩期對獲利與研發支出均無顯著影響,顯示臺灣電子業對專利侵權訴訟具備一定的風險承受能力與資源調整能力。進一步探討規模異質性後發現,小型與大型企業於訴訟事件下的反應並無顯著差異,整體而言,企業的創新與獲利表現仍主要受內部資源條件如資本密集度、研發強度與國際化程度所影響。 ;This thesis investigates the impact of patent infringement litigation on corporate profitability and innovation, using listed electronics firms in Taiwan as the empirical sample. While the patent system is designed to protect innovation and incentivize technological development, the rising number of patent infringement cases has made such litigation a significant challenge for corporate operations. Employing event study methodology and the fixed effect of panel data model, this thesis uses data from Taiwanese listed electronics companies spanning from 2004 to 2023 to assess how litigation, whether as plaintiffs or defendants, affects profitability and R&D expenditures. The empirical results indicate that, regardless of whether firms are plaintiffs or defendants, patent litigations have no significant impact on profitability or R&D expenditure in the year of litigation or the subsequent two years. This suggests that Taiwanese electronics firms possess a certain level of resilience and resource flexibility in the face of intellectual property disputes. Further heterogeneous analysis based on firm size reveals no significant differences in their responses to litigation events between small and large firms. Overall, firm performance in profitability and innovation appears to be primarily driven by internal resource conditions such as capital intensity, R&D intensity, and degree of internationalization.