本文主要目的為研究海峽兩岸經濟合作架構協議（ECFA）的實施對於台灣中小企業所造成的影響，而政府為因應該項影響而提出相關輔導措施，此項輔導的實施對於廠商的實質幫助與感受為何。本研究對於受影響之廠商及輔導廠商的學者，施以問卷調查，並以振興輔導、體質調整及損害救濟三項因素為自變數，整體成效為應變數，進行迴歸分析。研究結果顯示，不論廠商及學者皆認為上述因素皆顯著影響整體成效，顯見政府輔導之成效頗佳。

The main purpose of this paper is to study the implementation of the cross-strait economic cooperation framework agreement (ECFA) Taiwan SME impact, the government response to the impact of and make counseling measures. The results show that the manufacturers and scholars hold that the above factors significantly affect the overall effectiveness. Therefore, the effectiveness of government guidance is quite good.