電競已被列入2022年杭州亞運會示範項目，立法院通過修正運動產業條例條文後，等於正式宣布台灣電競產業被政府認可，又電子系統是電競賽事最主要的基礎，全球80%的硬體製造都在台灣。因此本研究之研究目的包括分析電競產業相關硬體設備之企業在近年來的營運績效，以及檢視影響經營績效可能因素。本研究期間設定自2017年第四季至2018年第四季以連續5季，而資料來源取自雅虎奇摩概念股網站及MoneyDJ理財網，臺灣經濟新報資料庫，共計34家相關企業，研究方法包括資料包絡分析法、Pearson相關分析、獨立樣本T檢定、單一樣本檢定分析及多元迴歸模型。研究結果發現除上市櫃企業績效結果無差異外，研發費用率、資產總額皆與效率值有顯著相關性，最後經由多元迴歸分析發現，除上市櫃績效無顯著差異外，類別、資產總額、皆有顯著差異，其中研發費用率為負顯著相關，其原因為企業研發費用對於企業獲利呈現遞延效果，故研發費用與企業經營績效成負顯著相關。

E-sports have been included in the demonstration project in Hangzhou 2022. In this industry, the electronic system is the main basis of e-sports events. 80% of the world's hardware manufacturing related to E-sports are manufactured in Taiwan. Therefore, the research objectives of this study include analyzing the operating performance of enterprises in the e-sports industry in recent years, and examining possible factors that affect operating performance. The study period is set from the fourth quarter of 2017 to the fourth quarter of 2018 in five consecutive quarters, and the data sources are taken from the Yahoo Kimo Concept Stocks website and MoneyDJ wealth management website, and the Taiwan Economic News Database. A total of thirty-four related companies’ data are included. Research methods include data envelopment analysis, Pearson correlation analysis, independent sample T test, and multiple regression model. The research results found that except for the performance of listed companies, there was a significant correlation between the R&D expense ratio, total assets and efficiency values. Finally, from the multiple regression analysis, it is found that R&D expense ratio is negatively and significantly related to companies’ efficiency. The reason is likely that corporate R&D expenses have a deferred effect on corporate profits, so research and development expenses are negatively and significantly related to business performance.