隨著全球日益重視綠色環保能源，發光二極做Light Emitting Diode, LED）已成為各 國極力發闢嘸明產業，中國大陸研爛的扶持下，已成為全球最見智力的照明市場， 亦是台灣LED 產品的主要出口市場。為比較兩岸LED 產業之競軒憂勢與市場地位，本 研究旨為探討兩岸LED 公司乏已經營效率，並考量研發與行銷活動之延遲效果與女幟存量 的特性，以多項舟子配都屋模式與網路觀草包絡分析法，建立多階間可效率評估模式。 研究結果發現， 台灣LED 產業的研發能力領先中國兩年， 但中國大陸的內需市場大，銷 售推廣能力﹛躲台灣。俊樹脫可申拾此詞古模式與決策矩陣，找出公司的哺場定位與 競爭能力，作為決策者在進行資源整合與擬定決策之重要參考資訊。

Green environmental protection energy is of increasing important; LED has become strongly developed as lighting industry by global countries. In China government support, it has become the most promising lighting market in the world, and it is the main export market of Taiwan LED products. In order to compare competition advantages and market position of cross-strait LED industry, the object of research is to evaluate operational efficiency of cross-strait LED companies, which consider the time-lag of R&D activity, marketing activity, and knowledge stock. This paper use polynomial distributed lag model and network data envelopment analysis to build a multi-stage efficiency evaluation model. The result shows R&D capabilities of Taiwan is better than China and it is to take the lead for two years. On the contrary, China has large domestic markets and its sales promotion capabilities have better than Taiwan. Future research can combined this model and decision matrix to identify the market position and competitiveness of companies, as important reference information of decision-makers during the resource integration and decision making.