本研究主要在探討廠商應用創新行銷策略於所開發的軟體產品中，對產品虛擬實境效果之影響。以國內軟體開發廠商為例，經由文獻整理定義出六項虛擬實境的效果，透過實證調查進行變異數分析與Scheffe多重檢定，以了解廠商組織屬性的不同對軟體虛擬實境效果之認知是否有差異存在。並透過因素分析，萃取出廠商所重視的軟體虛擬實境效果主要因素構面，從獨特性係數的討論，探討廠商在軟體設計開發時可優先著手改善的方向。結果顯示，已從事開發虛擬實境軟體三年以上的廠商，較重視虛擬實境效果中其軟體所產生的使用者參與感，三個主要因素構面分別為互動行銷因素、浸淫行銷因素、及創新邏輯因素。建議廠商在軟體開發時可先從使用者參與感及模擬真實感這個兩方面優先改善。最後整合出國內軟體業者未來在開發軟體與軟體行銷時，內、外部整體環境之優劣勢，並提出可行性之建議。

　　　　　The study aims to find out the impact of virtual reality (VR) effects of software on the firms' innovative marketing strategy based on the survey of software developing companies. According to literature review, we first define six important indices of VR effects and use ANOVA and Scheffe multiple comparison to tell the cognitive differences among diverse firms' organizational attributes. Factor analysis and uniqueness coefficients are used to extract critical feature factors and prior improvement factors for software development are also discussed. The results reveal that the firms with VR software development experience more than three years pay more attention on the VR effect, user's participation, than the other factors. The firm respect first three critical marketing factors are namely interactive marketing, immersed marketing and creative logic. While developing new VR software, the firm should strengthen two design factors, user's participation and simulated reality. Finally, firm level's internal and external competitive strategies to approach innovative marketing are also proposed.