在萃智理論工具集合中，理想最終結果與資源理論是很有用的解題工具，但卻較少被學者使用，理想最終結果在使用上有兩項困難點：(1)無明確地有系統性倒退方式導引於IFR理論至更加實用的問題解答上；(2)從設計好的結果中，到搜尋出關鍵字、關鍵特徵於實際解，不是很直接且費時。利用資源的概念來解題是很無效率的，而本研究以系統性方式來協助使用者從大量無相關且預期外的資源中，辨識出少量的有關資源。建立一套以倒退式的理想最終結果的電腦輔助系統來呈現，並以有系統性地找尋解答且利用倒退思維來尋找可行資源。

The Ideal Final Result (IFR) and Resources toads are conceptually two powerful tools in the TRIZ (The theory of solving inventor's problems) tool set .Yet, they are among moot rarely used tools. Difficulties in using IFR included :1)No clean-cut systematic stepping back RoadMap to guide used from the theoretical IFR to more practical intermediate goals for problem solutions :2)The path to get from designed results to searching Key word/Key charactertics to practical solutions may not be straight foreward and still require labories exercises.The problem in using resources concept to solve problems available lies in the fad there is no effective systematic way to help users identify small number of relevent resources among numerous seemingly irrelevant items for unexpected usage.This research established computer-aided stepping back of intermediate target results of IFR process, the systematic solutions and resources searched in solving problems using IFR backward thinking process.

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