本研究以台灣製造業23個二欄位產業為研究對象，收集整理1992 年至2005年（排除兩個普查年）共12年豐富的縱橫資料，運用Battese et al.（2004）和O’Donnell et al.（2008）提出的共同生產邊界模型，考慮各次產業技術異質情形，允許不同產業廠商運用不同技術進行生產，並在共同生產邊界下比較各次產業的生產效率，解決效率衡量基準不一致的問題，得以進行跨產業生產效率和技術缺口的比較與分析。實證結果發現，石油及煤製品業的平均技術缺口比率（TGR）與共同生產邊界平均技術效率（TE*）最高，分別等於0.8161和0.5499，表示此產業生產邊界最貼近共同生產邊界，實際產出達最大潛在產出水準之54.99%。其他產業TGR值都相對偏低，介於0.4至0.5之間，各二欄位產業除應改善本身經營管理能力，提高技術效率（TE）外，更須致力於採用先進生產技術以提升TGR值，使其群組生產邊界可以趕上共同生產邊界，達到最大潛在產出水準。

The main objective of this article is to estimate and compare the technical efficiency (TE) scores for each plant of Taiwan’s 23 manufacturing two-digit industries over the period 1992-2005 under the framework of the newly developed metafrontier production function model by Battese et al. (2004) and O’ Donnell et al. (2008). The model permits researchers to estimate and compare technical efficiencies and the technology gap ratios (TGRs) for firms operating under different technologies. Evidence is found that the average TGRs and the mean overall efficiency scores against the metafrontier (TE*) of industry 19 (petroleum and coal products) achieves the maximum value, which indicates that the industry’s production frontier is closest to the metafrontier among the 23 industries and the plants in industry 19 produce, on average, about 54.99% of the potential output. However, the average TGRs of the other industries are low, suggesting that the remaining industries need to improve their managerial abilities and production technology to catch up with the potential technology.