本文探討損害賠償計算方法理論對請求金額與判賠金額間差距幅度之影響。本文以請求金額與判賠金額的差距幅度作為應變數，以三大損害賠償計算方法作為解釋變數，並設定三大群組變數作為控制變數。本文之樣本為智財法院所審理之專利侵權求償判決，樣本期間為2008年9月至2010年9月。本文所建立之回歸模型解釋該差距幅度的變異量達45.1%。實證結果顯示，我國專利侵權損害賠償訴訟之差距幅度，顯著地受到總利益說及總銷售額說之兩種損害賠償計算方法的影響，但受合理權利金說之影響並不顯著。該等實證結果指出，總利益說的採用對於縮短請求差距幅度的影響能力，優於總銷售額說，代表著專利權人於訴訟中應詳盡地提出損害賠償相關事證，以獲得較高的賠償救濟。

This research explores the association of the patent damage calculation theories with the Variance between the amount of damage claimed and that awarded. Specifically, it tests the relationship between the Variance and three explanatory variables, namely, patent-damage calculation theories based on the profit, sales, and reasonable royalty, along with control variables including the case specifics, patents-at-issue, and litigants information. Its sample includes 186 patent infringement cases decided in Taiwan Intellectual Property Court from September 2008 to September 2010. The empirical regression model explains 45.1% of the variation in the Variance. The results show significant associations of the Variance with the profit approach and the sales approach, but not with the reasonable royalty approach. Such findings point out that the profit approach is more successful at reducing the Variance, implying that the patentee should present more detailed evidence during litigation to get more awards.