台灣在全球化衝擊下,委外生產與境外生產的比例逐年提升,這種將生產過程部份轉移至國外的形式,在通訊科技不斷進步之下,顯然只會越來越多,究竟這種全球化分工模式,對生產力和廠商績效產生如何的影響?是本篇想要探討的目的。本文採用的資料為台灣製造業資料,包含兩個部份,一是100年製造業廠商普查資料;二為95年和100年製造業廠商的追蹤資料。本研究以OLS、Logit Model和PSM方法來估計海外委外與境外生產對廠商績效之影響。實證結果顯示,海外委外與境外生產對於廠商之績效的確有正向且顯著的效果,不論是在勞動生產力、總要素生產力、創新產品、專業技術銷售或是職員比率方面,且在單一年度的迴歸或是兩年度境外生產型態轉變的估計,都可發現對廠商績效有顯著正向影響。此外,海外委外與境外生產對不同廠商規模與產業別的影響有明顯差異。海外委外比例較高之成衣及服飾品製造業、橡膠製品製造業和電腦、電子產品及光學製品製造業,其海外委外對勞動生產力有顯著的提升,海外委外比例較低之產業的廠商則效果不一定。至於廠商規模的部分,以勞動生產力而言,係以規模小的廠商從事海外委外和境外生產帶來的正面影響較大;但對於總要素生產力則是以規模大的廠商有較大的效果。本研究亦利用傾向分數配對法來解決內生性問題,發現廠商開始或持續從事境外生產對於勞動生產力成長率有顯著且正向的效果,證實其間有因果關係。;Under the influence of globalization, Taiwan’s firms began to offshore part of their production process vary rapidly. The existing literature on the offshoring and firm’s performance provides some evidence that offshoring can increase productivity, but the identified effects are quite heterogeneous depending on the analysed country, the type of firms or the type of offshored inputs. Our purpose is to find the causal effect of offshoring and firm’s performance in Taiwan’s manufacture. This paper uses 2011 Taiwan’s manufacture census data and panel data of 2006 and 2011. We use OLS、Logit Model and PSM to estimate the effect of outsourcing and offshoring on firm’s performance. Our empirical results show that outsourcing and offshoring is positive with firm’s performance regardless of labor productivity, total factor productivity, innovation, technical sale or staff ratio. In addition, there are heterogeneity effect of outsourcing and offshoring on firm’s performance under different firmsize and different industry. The industry with high proportion of foreign outsourcing, including clothing manufacturing industry, rubber products manufacturing industry and electronic products manufacturing industry, engaged in foreign outsourcing has a significant improvement in productivity. But the industry with low proportion of foreign outsourcing would not. The effect of outsourcing or offshoring on the small firm’s labor productivity is much more than on the large firm’s labor productivity. This paper also uses Propensity Score Matching to solve the endogenous problem. The empirical result shows that either firms start to engage in offshoring or continue to engage in offshoring are significant positive with firm’s labor productivity growth rate. Confirmed that it has a causal relationship.