近年來，隨著加入WTO 開放市場、新 興工業國家的競爭，以及中國大陸磁吸效 應影響，台灣的製造業，對外面臨中國大 陸與東南亞的低價競爭，對內面臨生產要 素不具比較利益的雙重威脅。 本研究藉由「製造根留台灣」與「製 造回流台灣」兩個研究取向，透過個案研 究方法，發掘在台灣製造之優勢，進而建 構出在台灣製造可能的形貌。 整體而言，本文將在台灣製造歸結為 兩個典型：第一，當台灣生產要素具有比 較利益，且此要素具有不可移動性時，此 種生產要素為高品質人力、工匠、高價值材料與設備；第二，藉由「管理」活動，在台灣營造出大於或等於海外生產據點的競爭優勢，而產業群聚便是管理活動在台灣的最佳典型。根據研究發現，本研究對政府提出三點建議：(1)創造與維持台灣生產要素比較利益或絕對利益；(2)中小企業轉型為精品製造中心；(3)協助台灣群聚之轉型與創新。

In recent years, in the wake of Taiwan’s entry into WTO which has forced Taiwan to liberalize its markets, along with the newly industrialized countries joining the competition and with China attracting foreign investment, Taiwan’s manufactured industries have encountered severe price competition from firms in China and Southeast Asia and the lack of comparative advantage for producing at home. By examining cases where firms still keep their production activities in Taiwan and where firms reinvest in Taiwan by closing down their foreign plants, this study intends to identify possible ways so that manufacturing industries can still thrive in Taiwan. Overall, we generalize Taiwan’s manufacturing industry industries into two typical models: 1. Where when Taiwan’s production elements factors yield more comparative interests advantage and where factors are not mobile; and elements become unmovable. 2. By means ofthough “management” activities, Taiwanese firms can creates more (or at least comparable) competitive edge greater than or equivalent to those availablecan be obtained from overseas strongholdsproduction. These findings lead to three policy implications: (1) creating or maintaining comparative or absolute advantage for some production factors in Taiwan; (2) transforming small and medium sized enterprises into boutique products manufacturing center; and (3) helping industry clusters to upgrade or to engage in transition.