本文利用民國100年台灣製造業普查以及95年與100年廠商追蹤資料進行研究，討論實體商品及跨國服務貿易對於公司績效的影響。實證結果發現，廠商同時採取實體商品出口及跨國服務貿易可帶來最大的績效提升效果，而僅採取實體商品出口或是跨國服務貿易其一行為廠商，其表現勝於不從事貿易之廠商，此部分驗證了生產力排序假說(Productivity-sorting hypothesis)。此外，本文尤其亦證實廠商對於跨國服務貿易活動，是具有自我選擇的現象，即廠商績效表現愈佳，愈有從事貿易的傾向。最後，為了降低內生性問題，本文使用傾向分數配對法(Propensity Score Matching ，PSM)進行估計，實證結果發現，跨國服務採購與銷售對於廠商各項績效表現，包括:淨利、創新產品有無、專業技術銷售有無，以及自有品牌的有無等，仍有明顯提升之效果。其他廠商特性方面，廠商規模愈大、有從事研發活動、有使用網路購買或銷售的廠商，績效表現愈佳。

This paper provides empirical evidence on the relationship between goods trade, service trade and firm performance. Using the Taiwanese manufacturing Census in 2011 and a balanced panel dataset covering 2006 and 2011 Census, the results show that the firms exporting both physical goods and services would perform best. Firms undertaking only physical goods or services trade also perform better than those without engaging in trade activities. These results not only support the productivity-sorting hypothesis also confirm that firms self-select themselves in undertaking. In another word, the companies perform more better, they would more probable to carry on service trade activities. Finally, to reduce the endogeneity problem, we use propensity score matching method to find that carrying on service trade can significantly increase firm performance, such as net income. For other firm characteristics, such as R&D, e-buying and e-selling all have positive effects on firm performance.

中文文獻
劉碧珍,吳玉瑩(2015)，「出口商之生產力較非出口商高?中國大陸製造商之分析」，經濟論文叢刊，第43卷第三期，2015年9月，頁269-296。

李政穎(2015)，「市場競爭、外溢效果與商品和跨國服務貿易：台灣電子業的實證」，國立中央大學產業經濟研究所碩士論文

英文文獻
Ariu, Andrea (2016), “Services versus goods trade: a firm-level comparison”, Review of world economics 152, 19-41.

Breinlich, Holger and Criscuolo, Chiara (2011), “International trade in services: A portrait of importers and exporters”, Journal of international economics 84, 188-206.

Bertschek, Irene, Hogrefe, Jan and Rasel, Fabienne (2015), “Trade and technology: new evidence on the productivity sortinf of firms”, Review of world economics 151, 53-72.

Geishecker, Ingo, Schroder, Philipp J.H. and Sorensen, Allen (2016), “Explaining the size differences of exporter premia: theory and evidence” Review of world economics.

Harris, Richard and Moffat, John (2015), “The Impact of Exporting and Importing Goods and Services on Productivity in the UK”, The world economy, 1781-1794.

Ito, Banri and Tanaka, Ayumu (2016), “External R&D, productivity, and export: evidence from Japanese firms”, Review of world economics 152, 577-596.

Impullitti, Giammario, Irarrazabal, Alfonso A. and Opromolla, Luca David (2013), “A theory of entry into and exit from export markets”,Journal of international economics, 75-90.

Lejarraga, Iza and Oberhofer, Harald (2015), “Performance of small-and medium-sized enterprices in services trade: evidence from French firms” Small business economics 45,673-702.

Malchow-Moller, Nikolaj, Munch, Jakob R. and Skaksen, Jan Rose (2015), “Services trade, goods trade and productivity growth: evidence from a population of private sector firms”, Review of world economics 151, 197-229.

Tsou, Meng-Wen, Liu, Jin-Tan and Huang, Cliff J. (2006), Export Activity, Firm Size and Wage Structure: Evidence from Taiwanese Manufacturing Firms”, Asian economic journal 20, 333-354.

Tsou, Meng-Wen, Liu, Jin-Tan, Hammitt, James K., and Wang, Kuang-Hsien (2008),“Exporting and Productivity Growth: Evidence from the Taiwan Electronic Plants” , Scottish journal of political economy 55, 190-208 .

Temouri, Yama, Vogel, Alexander and Wagner, Joachim (2013), “Self-selection into export markets by business services firms – Evidence from France, Germany and the United Kingdom”, Structural change and economic dynamics 25,146-158.

Zahler, Andres, Iacovone, Leonardo and Mattoo, Aadity (2014), “Trade and Innovation in Services: Evidence from a Developing Economy”, The world economy, 953-979.