本文運用經濟部投審會大陸投資事業營運狀況調查分析報告259筆資料與台灣經濟新報firm-level資料庫，分析2003~2004年台商於中國大陸子公司研發資本與台灣母公司研發資本的關係，並探討台商於中國大陸製造業的成長對國內研發的影響。實證分析結果如下：
一、中國大陸子公司員工人數、成立期間與台灣母公司研發資本對中國大陸子公司研發資本有顯著正影響。
二、台灣母公司員工人數、營收成長率、母公司是否為電子業、子公司研發支出與營收對台灣母公司研發資本有顯著正影響。
三、中國大陸子公司研發及營收與國內研發皆為互補關係。

This thesis uses the data of subsidiaries’ investment report of Investment Commission, Ministry of Economic Affairs, and the firm-level database from Taiwan Economic Journal to analyze the relationship between R&D capital of China subsidiaries and Taiwanese enterprises. Also, it purports to study how subsidiaries’ growth in China affects Taiwanese enterprises’ R&D. The results show (1) The number of China subsidiaries’ employee, establishing period and Taiwanese parents’ R&D capital have significantly positive effect on subsidiaries’ R&D capital in China. (2) The number of Taiwanese enterprises’ employee, revenue growth rate, belonging to electronic industry or not, subsidiaries’ R&D expenses and revenue have significantly positive impact on Taiwanese enterprises’ R&D capital. (3) Subsidiaries’ R&D and revenue have a complementary relationship with parents’ R&D capital.

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