近年來由於ICT設備被廣泛地使用於生產活動,故本文之目的係觀察當電腦設備逐漸普及使用於生產後,對於國內製造業廠商其他生產投入影響,特別是希望觀察在台灣製造業ICT資本使用後是否存在技術偏向之科技改變(skill biased technology change;SBTC)現象,亦即 ICT設備之使用導致勞工型態需求之轉移。 本文使用民國80年與民國90年工商普查資料中之製造業廠商做為觀察對象。根據Dewan and Min (1997)之實證方法,以Allen partial elasticity of substitution(AES)進行研究,觀察ICT資本投入與其他要素之關係。並使用近似無關估計法(SURE)估計迴歸式觀察影響產業間要素替代彈性大小之原因。 經由上述研究方法,本文得出以下結論:由民國90年AES結果觀察得知ICT資本與一般資本、低技術勞工間皆呈現替代關係,而ICT資本與技術人員則為互補關係,故透過此結果之觀察可瞭解,我國製造業廠商的確存在由於ICT資本投入產生的SBTC。其次,根據迴歸估計的結果可知產業之資本密集度、產業中之廠商平均規模、產業市場集中度,皆會影響不同產業間ICT資本與其他要素之AES。 In recent years, ICT equipments have been used extensively in productivity. Therefore, the purpose of this thesis is to research on the effects of investment in ICT capital on other inputs in manufacturing firms in Taiwan. We will focus on whether there is skill-biased technology change (SBTC) especially after investing ICT capital. Industry, commerce and service census in 1991 and 2001 are used in this study, we choose manufacturing from these datum as observations. This thesis builds on empirical framework on Dewan and Min (1997), and we adopt Allen partial elasticity of substitution (AES) as a research method to observe the impact on investing ICT capital. Furthermore, we use seemingly unrelated regression estimation (SURE) to estimate regression which investigate factors that are related to the degree of AES. Our main finding is that there is some empirical support that investing ICT capital causes SBTC in manufacturing in Taiwan. In 2001, ICT capital is a substitute for both Non-ICT capital and unskilled labor, but it is a complement for skilled labor on the other hand. Further, we find that average firm size, HHI, and the degree of capital intensity will affect the degree of AES in different industries.