The purpose of this study is to verify, using corporate value as the Dual Mediator, the impact of intellectual capital accumulation and productivity on the financial performance of the Taiwan-listed IC design industry. Research subjects and the primary interviewees are the section chiefs and managers of Taiwan-listed IC design industry. The sampling method adopted in this study is the Simple Random Sampling method; while Structural Equation Modeling (SEM) is used to verify the overall research model and the fitting effect of its Structural Model and Measurement Model, followed by the use of Sobel Test, Boostrapping, and Mackinnon PRODCLIN2 methods to verify the Dual Mediating effects. The study results show that, to the Taiwan-listed IC design industry: (1) the accumulation of intellectual capital has a significant positive effect on corporate value; (2) corporate value also has a direct significant positive effect on financial performance; (3) the accumulation of intellectual capital has a significant effect on financial performance; (4) productivity has a significant positive effect on corporate value; and (5) productivity has a significant effect on financial performance. The above results show that "corporate value" has a "dual" mediating effect, which also implies that promoting corporate value plays an important role in improving financial performance. But, improving financial performance does not solely rely on promoting corporate value; a number of other channels may also contribute to it. Additionally, the study results may also serve to help the decision makers of Taiwan-listed IC design industry with their strategic thinking when considering improving the accumulation of intellectual capital, productivity, and corporate value, and hopefully improve their financial performance as a result