維繫台灣經濟成長的重要原動力之一製造業，於台灣的經濟發展過程中，一直佔有舉足輕重的地位，近年製造業佔我國GDP 比重仍維持在25%左右。爲因應外在環境變化，提高企業競爭力各產業及廠商應積極提昇本身競爭力，本研究將以台灣地區製造業為研究對象，廣泛剖析各次產業的生產效率。
本文利用經濟部經濟部工業統計局「中華民國台灣地區工廠校正暨營運調查」資料，選取1992 年至2005 年(排除普查年)共12 年，針對台灣製造業兩欄位產業別23 個次產業，串聯成縱橫資料(Panel data)。引用Battese and Coelli (1995)隨機邊界模型，考量各廠商的環境變數、總體經濟及金融變數，進行各產業生產效率評估；此外，運用Battese and Rao(2004)提出的共同生產函數概念，估計製造業共同生產函數，以利各次產業於相同的基礎下進行跨產業生產效率比較分析。
各項指標中製造業勞動偏產量彈性皆明顯大於資本偏產量彈性，各產業增加勞動投入對總產量的貢獻度大於資本。各產業歷年規模報酬皆大於等於一，且呈現穩定上升趨勢，主要動能來自勞動偏產量彈性每年提昇的力道大於資本偏產量彈性下滑幅度。另外，於技術無效率方面，針對廠商特性、產業特性、總體和金融等變數一一進行討論，礙於各產業特性不一，實證結果也有所差異。
整體製造業技術效率(TE)介於0.6418~0.8393，四群組技術效率由大至小依序為金屬工業78.74%、資訊電子業77.53%、化學工業73.03%與民生工業71.54%。各產業平均技術缺口比率(TGR)中，石油及煤製品業(19)數據最大達81.61%，表示此產業生產技術領先群倫，生產邊界最貼近共同生產邊界。時間趨勢中，民國84 年以前TGR 為上升走勢，TE 卻呈現下滑，因此，TE*於期間中受到兩者影響呈現微幅波動，爾後，TGR 提高程度相對較為緩和甚至呈現下滑，再加上TE 波動相對劇烈，故連帶影響TGR 走勢。
另外，根據經濟部定義企業型態進行分析，可得多數次產業中小型企業技術效率表現較佳，僅六個次產業於規模人數200 人以上，技術效率可達相對較佳狀態。

Manufacturing is one of the key engines of Taiwan’s economics. There is no doubt that it plays an important role during the growing of Taiwan’s economic.Hence , we try to focus on Taiwan’s manufacturing and analyze its technicalefficiency.
The principal objective of this article is to estimate technical efficiency (TE)scores by stochastic frontier, proposed by Battese and Coelli (1995), using the data of
Taiwan’s manufacturing two-digit SIC industry(SIC 31) over the period 1992-2005.Except using the plant individual variables, we also consider the macroeconomics andthe financial variables to process the examination. In order to compare different manufacturing plants, which are under specific operating environment and technology,
we adopt metafrontier production function, proposed by Battese, Rao, andO’donnell(2004).
The evidences show that the whole manufacturing technical efficiency scores arebetween 0.6418~0.8393. On the average of technology gap ratio(TGR), the Petroleum and Coal Products Manufacturing(19) achieve the maximum 81.618% which means its production technology is ahead form others and the production frontier is the closest to metafrontier.
Besides, we also compare the technical efficiency between small、medium enterprises and large ones. Based on the definition of the plant scale,we have got that most of the industry’s small and medium enterprises are more efficiency than the large ones.

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