本論文主要是再次檢視「porter假說」檢視環境管制對於台灣製造業廠商總要素生產力的影響。由於廠商有部分總要素生產力可能是無法觀察到的，因此本文採用Levinsohn-Petrin方法估計廠商的總要素生產力。此外，由於廠商的污染防治支出具有內生性現象，以兩階段最小平方法進行實證。實證資料是利用經濟部「工廠校正暨營運調查」中個別廠商原始問卷調查資料進行分析，資料期間為1998年至2003年。實證結果顯示，以污防設備投資比例為環境管制代理變數時，環境管制對廠商的總要素生產力有正向影響；以污防支出比例為環境管制代理變數時，環境管制對廠商的總要素生產力有負向影響。

This paper studies the relationship between environmental regulations and productivities. Firms' total factor productivities are measured by Levinsohn-Petrin approach for reexamining the Porter hypothesis. A two-stage approach is adapted for modifying the endogeneity of pollution abatement. While pollution abatement investment and pollution abatement expenditure are as regulation indicators, we find that there is positive and significant relationship between pollution abatement investment and firms' productivities. And the effect of pollution abatement expenditure on firms' productivities is negative.