運輸服務業在經濟活動中扮演的角色越來越重要，而運輸服務業也稱為國家的基礎產業，也是備受矚目的經濟活動，任何產生的經濟活動都需要運輸服務業提供服務及支援，由於運輸幾乎都是為了完成特地需求或是達到某種經濟行為，因此運輸也被稱為衍生性經濟行為。
由於運輸服務業為經濟活動不可或缺的一環，因此想藉由技術效率的角度，分析運輸服務業的技術效率，解釋是否達到最佳效率，並應用各項財務資料調查各種因素對影響運輸服務業的效率程度，期望能發現確定效率的關鍵因素，提供企業做未來投資的決策。
台灣上市櫃公司運輸服務業在公開資訊觀測站的類別為航運業，本研究將依據台灣經濟新報(TEJ)的2002年至2019年上市櫃航運業31間公司資料為研究樣本，運用隨機邊界分析法觀察運輸服務業的技術效率，並利用Tobit迴歸模型，分析公司規模、營業費用、財務性流動比率、財務性槓桿比率及公司年齡與技術效率的關聯性。
實證結果：公司規模與運輸服務業技術效率為顯著的負向影響；營業費用與運輸服務業技術效率為顯著的正向影響；流動比率與運輸服務業技術效率為顯著的正向影響；槓桿比率與運輸服務業技術效率為顯著的正向影響；公司年齡與運輸服務業技術效率為負向影響。

The role of the transportation service industry in economic activities becomes more and more essential, and it is also known as national infrastructure. Moreover, transportation service industry has been in the spotlight because every economic activities requires it to provide services. Since transportation usually meets the specific demand or achieves business behaviors, it is regarded as derivative economic activity.
Because transportation service industry is an indispensable part of economic activities, this study is aimed to examine the technical efficiency of transportation industry from the perspective of technical efficiency and explain whether it achieved the best efficiency. This study applies financial data to investigate the factors which affect the degree of transportation industry efficiency, expected to explore the determinants of efficiency, which can provide some reference to enterprise for their future investment.
Transportation service industry in Taiwan’s Market Observation Post System (MOPS) is classified into shipping industry. This study applies the firm-level data of Taiwanese shipping listed and OTC companies from 2002 to 2019 in the Taiwan Economy Journal (TEJ), and there are 31 companies in the sample. This paper conducts Tobit model, analyzing the correlation between firm size、operating expense、financial liquidity、firm age and technical efficiency.
The empirical result shows that firm size and firm age have a negative impact on technical efficiency significantly；however, operating expense、liquidity ratio、leverage ratio have noticeable influence on the technical efficiency of transportation service industry.

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公開資訊觀測站：https://mops.twse.com.tw/mops/web/index
交通部統計資料：https://www.motc.gov.tw/ch/home.jsp?id=6&parentpath=0
行政院主計總處：https://mobile.stat.gov.tw/StandardIndustrialClassification.aspx
經濟部商業司：https://gcis.nat.gov.tw/cod/browseAction.do?method=browse&layer=1&code=G