國際化與績效之研究一直未能獲得一致之結論，我們認為不一致的結果導因於不同規 模廠商在整體結構上存有相當程度的差異，這些差異導致國際化對於廠商的績效產生 不同的影響。本研究根據經濟部統計處 (2006) 的「製造業對外投資實況調查」之問卷 資料，應用分量迴歸模型分析國際化對台灣製造業經營績效的影響，實證結果顯示： 國際化對不同規模企業之邊際貢獻呈現非線性之關係；其中，國際化深度對規模越大 企業之影響越大，國際化經驗對小型企業之貢獻明顯高於大企業，而國際化廣度有益 於大企業之績效表現，但無助於中型企業，甚至不利於小型企業。

As previous studies have yet obtained a consistent relat ionship between internationalization and performance, we propose that the contributions from internationalization on performance may vary with the scale of firms. This study employs quantile regression to analyze the influence of internationalization on the performance of Taiwan’s manufacturing firms. Empirical results indicate that the relationship between internationalization and performance is non-linear. First, the larger the firm size, the higher the marginal effects are for the depth of internationalization. Second, the contribution of international experience on small firms is significantly higher than that on large firms. Third, the breadth of internationalization is only positively related to the performance of large firms, but is not significant to medium firms, and is even negative upon small firms.