隨著物聯網產業時代的來臨，許多發達國家紛紛開始視物聯網為國家級的重點發展項目，而台灣也期望能透過物聯網產業來促進產業轉型升級。因此，我國傳統IT產業也藉由這樣的契機積極地進入物聯網領域，並採取行動創造更多的關鍵技術及商機。企業為了能確實掌握此產業的優勢機會，培育相關應用的高科技人才也是推動物聯網過程中十分重要的策略。有鑑於此，本研究的研究個案對象「物聯網智慧系統研究中心」即為學界與企業界在2015年共同攜手打造的物聯網產業之產學合作平台，旨在探討整個研究中心的形成歷程，並基於價值共創的理論下深入分析雙方欲合作之動機、個別所獲取的價值以及如何影響共創成果。期許利用這樣有系統的理論架構之研究，提供未來企業或學界作為日後經營模式和實務上之參考。
本研究主要採用質性研究法之單一個案研究法，使用價值共創理論將產學合作平台的形成過程劃分為三個階段，並透過實際訪談來了解雙方於不同階段之合作過程中，進行價值利用的共創過程。總體而言，根據本研究在「物聯網智慧系統研究中心」的結果討論與發現，藉由價值共創理論下的DART互動基石、價值創造學習流程、價值來源之三階段（價值主張、價值實現、價值判定），可串連研究中心在形成前、後及訊息反饋三階段之演進歷程，促使研究中心不斷地成長及進步，達到帶動台灣物聯網產業持續提升之目的。

Value co-creation is defined as a joint action process, creating the values together by customers and suppliers. Its source of value takes place in customer-supplier interactions and is cycled through three periodic and interrelated phases, that is, value propositions, value actualization as well as value determination. In addition, it emphasizes the importance of interaction, collaboration framework and value-creating process. On the other hand, under the advent of the Internet of Things (IoT) industry, many developed countries have begun to regard the IoT as a national key development project and cooperate with the academic community, including Taiwan. Thus, the purpose of this study is to explore the current development of Taiwan's industry-university cooperation in the IoT era, and based on the value co-creation theory to discuss the value of its creation and exchange.

This research mainly uses qualitative research and take the IoT center as the single case study to analyze the whole trend in depth. It divides the formation of the IoT center into three stages based on the value co-creation theory in order to understand the process of value utilization at different stages.

This research uses the value co-creation perspective to link together the process of the platform, and obtain three conclusions from this study: (1) The formation process of the IoT center under the value co-creation theory (2) Establish a positive cycle platform through three-stage source of value (3) Reinforces the theory of DART model. Through these three conclusions, it can promote constantly growth of the value co-creation.

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