以創意顯現具特色的價值觀、文化與生活方式，並具體化為經濟影響力，是被寄 予厚望的第四波經濟動力。在城市經濟發展中，文化與創意是驅動城市經濟重要因素 的觀念引發創意城市的概念。迄今，全球已有許多城市皆認知到創意經濟在產業及社 會發展上可以扮演極關鍵的角色。但從全球在發展創意城市的過程與經驗中，可以發 現亟須面對之議題包括：在創意城市經濟成長過程中，如何協助創意提供者獲得企業 管理與資本融資之相關知識，以永續經營並蓄積其創意及商業能量；以及如何透過資 訊科技，以系統化方式協助或服務創意城市價值網絡中利益關係人進行彼此之間的價 值互動及交流。 本計畫之分析焦點為符碼消費基礎之創意服務平台之經濟面議題（economics），主 要探討創意業者商業模式如何產生價值，並辨識其價值驅動因子(value drivers)，進而 提出創意服務價值評估模式，以作為創意業者與資金提供者之間資源媒合的重要依 據。此項價值評估模式涉及智慧財或文化創意財的無形資產評價議題，其結果除可供 實務界採用，作為國內主管機關發展文創產業之政策參考，並可作為後續企業流程分 析與價值評估與管理之相關學術研究的基礎。 The creative industries, sometimes called the culture industries or creative economy, have render great influence in developing the urban economies and led to the concept of a creative city. Many cities in the world have realized the essential role of creative economy in their economic as well as social development. However, based on the up to recent development of the creative economy or creative city, several issues have emerged to be confronted. Among others, the lack of systematic knowledge with respect to how to build greater business capacity, particularly managerial business and capital market discipline for growing the economics of creative cities and to the adoption of digital technologies to better facilitate the potential stakeholder in a creative city. The underling concept of symbolic consumerism could be considered as a sign value approach for expressing the intrinsic aspect of customer-centric values. The primary purposes of this research subproject is to identify the key value drivers (e.g., symbolic consumerism valuation, corporate governance) of creative services concerned by individual investors, followed by the design of certifying creative service providers and matchmaking the creative service providers and individual investors. We expect that outcomes of this research together with other subprojects under the integrated research would help to build a sustainable Taipei creative city. As an exploratory study on investigating the critical elements of economics underlying a creative city, we believe that the research findings can provide great insights to practitioners, policy makers, accounting standard setters (especially on the valuation of intangibles) as well as academia with research interests on process analysis and value assessment and management.