本文採用台灣電腦業的資料來分析境外生產與廠商生產力之關聯性。生產力以兩項指標衡量：勞動生產力和總要素生產力。實證結果發現，從事境外生產的廠商，皆有較高的勞動生產力和總要素生產力。在其他廠商特性變數方面，資本密度較高的企業對於勞動生產力有顯著的影響；廠商對外直接投資以及研發創新對於勞動生產力有顯著的提升；而廠商規模越大考量到勞力成本的高低，越可能選擇境外生產，對於勞動生產力呈現顯著的效果。另外，對於總要素生產力的部分，對外投資對於總要素生產力有正向顯著的影響；成立年數較長且規模越大的公司，也有較高的總要素生產力。

This paper uses Taiwanese computer industry data to analyze the relative productivity of offshoring and manufacturer's productivity. It is measured by two indicators:. The empirical results of labor productivity and total factor productivity show that manufacturers engaged in offshoring all have higher labor productivity and total factor productivity. In terms of characteristic variables of other manufacturers, companies with higher capital density which have a significant effect on labor productivity; Foreign direct investment and R&D innovation changes by labor productivity.There also have significant improvements. the greater scale of manufacturers, the higher cost of labor, t more like to choose offshoring, and significant effect on labor productivity. In addition, for the part of total factor productivity, foreign investment have positive and significant effect on the total factor productivity; companies that have established longer years and larger scales also have higher total factor productivity.

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