創櫃板對新創產業發展的挹注

Abstract

為協助更多台灣具創新創意的中小企業成長及茁壯，厚植我國經濟發展基石，台灣創櫃板於2014年初正式開板啟用，截至10月底止，申請登錄創櫃板之微型及小型創新企業共有97家，其中已成功登錄創櫃板之企業共有37家，總籌資金額達新台幣156,392仟元。 創櫃板提供籌資及輔導二大功能。創櫃板扶植微型創新企業發展，提供籌資管道並提供免費聯合輔導，充分符合中小企業的發展需求。創櫃板公司成長具一定規模時可往興櫃、上市櫃規劃邁進，對資本市場的延續及成長才能產生真正的原動力。 本文作者代表KPMG(安侯建業聯合會計師事務所)參與創櫃板之推動及輔導團隊，本文擬就創櫃板之相關規章、輔導機制之運作情形、新創業者如何適用，以及現行實施之問題加以探討並提出有關之建議。本研究希冀透過相關問題的探討及建議，提供予各方參考，持續促進創櫃板的推動。 關鍵字：創櫃板、籌資及輔導、創新創意。

To assist the growth of more innovative and creative small-medium enterprises and cultivate the foundation of Taiwan economic development, Taiwan Go-incubation Board for Startup and Acceleration Firms (GISA) was established in the beginning of 2014. As of the end of October 2014, there were totally 97 small-medium enterprises applying for registering on GISA and 37 enterprises registered successfully. Total capital raising and investing on GISA amounted to TWD 156,392 thousand as of the end of October 2014.

Two major functions of GISA are capital raising and free counseling. GISA raises the development of small-medium enterprises and provides the platform for capital raising and free counseling to fulfill the requirement of small-medium enterprises development. After being registered on GISA and growing up, small-medium enterprises can head to the planning of going to the Emerging Market or IPO if the operating scale meets specific criteria. It is the motive power for the continuance and growth of the capital market as well. The author of this thesis, Peggy Chen, is on behalf of KPMG Taiwan team to join the implementation of the counseling mechanism of GISA. This thesis will discuss and provide the related recommendation on GISA regulation, the operation of counseling mechanism, how the new innovative enterprises apply for GISA registering and current practical issues.

Keywords: Go-incubation Board for Startup and Acceleration Firms (GISA), Capital raising and counseling, Innovation and creativity