面對激烈競爭之航運市場，船籍選擇問題已成為航商的重要營運策略之一。過去兩岸因政治因素，為臺灣航商船舶出籍的主要原因之一。兩岸已於2008年底海運直航，面臨兩岸航運營運環境改變，航商船舶設籍考量因素已有不同。本文旨在探討兩岸開放海運直航後，對臺灣貨櫃航商船舶設籍之影響。本文基於貨櫃航商立場，構建船舶設籍影響因素評估架構，研究設計以PEST為基礎，包括政治、經濟、社會與科技4個構面和15項評估準則，以問卷調查方式透過修正式德菲法(MDM)篩選評估準則，再與國内航商船舶設籍高階經理人進行深度訪談，探求海運直航後船舶設籍影響因素之重要性。本文研究發現，兩岸海運直航後，貨櫃航商船舶設籍首要關鍵影響因素為所得稅制因素，其次依序為規避政府管制、缺乏優惠措施、運費稅之負擔、船員成本因素、船舶控制程度與行政管理措施。本文研究結果可提供貨櫃航商船舶設籍以及航港主管機關擬定兩岸航運政策之參考。

Faced with fierce market competition, the ship registration is one of the important operating strategies for shipping companies. The political factors had become one of the reasons of flagging out for the shipping industry in Taiwan. And after cross-strait direct shipping started in 2008, the situation has changed; the choice of ship registration may have the different alternatives. Based on the side of container shipping operation, the paper used the PEST approach as the basis of analytic framework to construct the factors hierarchy contained four criteria: ‘political, ’ ‘ economic,, ‘social, ’ and 'technological ’factors with fifteen subcriteria. This article adopted the modified Delphi method (MDM) to select subcriteria, and also used in-depth interviews with the high level ship managers to rank the importance of the key influential factors for ship registration from questionnaires. The outcomes showed that the first key influential factor of ship registration by Taiwanese container shipping lines after cross-strait direct shipping link is ‘the income tax，’ and follows as ‘avoiding government regulations, ’ (the deficiency of incentive,, 'the charging of freight tax, ’ ‘the cost of crews,' ‘administrative measures,' and ‘the degree of control ship These findings will provide as a good reference for container shipping lines in determining ship registration, and will help government authorities in formulating supportive shipping policies.