知識經濟為當今顯學，營業秘密繫乎企業成敗關鍵，然法律制裁僅係手段，營業秘密修法後，是否真能回應產業界長久以來的呼喚，確切保障企業研發成果。本文首覺論述此次修法重點，其次說明國內最新案例，歸納細節佐證要件，並藉美國案例剖析，得以瞭解臺美間實務運作之差異，最後，嘗試將營業秘密提出精準界定之建議，供解讀或修法時參酌依據。

With the increasing economic value of intellectual property, it is imperative that trade secrets be protected from both domestic and foreign thieves. This paper discusses the Taiwan Trade Secret Law (1995) and intends to suggest the other new statutes. First of all, the paper introduces trade secret protection theories. Secondly, this paper will introduce cases involving the other related statutes that have happened in Taiwan and United States. It will also discuss specific threats to trade secrets posed by ubiquitous use of computer technology in the commercial industry. Finally, this paper will provide the suggestions of proposed amendments in ROC Trade Secret Act.