塑化產業對於臺灣的經濟發展扮演著重要的角色，但近期以來環境以及環保的議題時常受到關注，塑化產業的營運方向，也面臨營利導向和企業社會責任的取捨，許多問題也漸漸的浮上檯面。本研究以2008年第一季至2019年第四季的臺灣上市櫃三十八家塑化業資料，透過資料包絡分析法(DEA)檢視塑化相關之企業的經營效率，並以Pearson相關分析檢定、獨立樣本t檢定、單因子變異數分析、以及Tobit迴歸分析以了解影響經營績效之因素。
實證結果如下：(1)塑化產業的經營績效受季節性的影響；(2)利基型經營策略會較多角化者產生較高的經營績效，因此拓展利基型產品是有利的經營策略；(3)塑化公司納入企業社會責任指數的經營績效會高於沒有納入的公司；(4)家族企業與否對於經營績效確實存在差異，家族企業者經營績效較佳；(5)上市櫃(規模差異)與否會影響經營績效。最後，由Tobit迴歸分析發現，董監持股率、總資產週轉次數、家族企業皆對經營績效有正向的影響，營業費用率、多角化經營皆對經營績效有負向的影響。

The petrochemical industry plays an important role in Taiwan ’s economic development. Recently the issues of environment and environmental protection have often received attention. The operation direction of the petrochemical industry also faces trade-offs in profit-oriented and corporate social responsibility, there are many problems have gradually surfaced. In this study, the data of 38 petrochemical companies from the first quarter of 2008 to the fourth quarter of 2019 were used to examine the operating efficiency of petrochemical companies through data envelopment analysis (DEA). Independent sample t test, single factor variance analysis, and Tobit regression analysis to understand the factors that affect operating performance.
The empirical results are as follows: (1) The operating performance of the petrochemical industry is affected by seasonality, (2) The niche business strategy is better than diversification., (3) The operating performance of firms included in the corporate social responsibility index will be higher than that of firms not included, (4) Family companies have better performance than those not included, and (5) The efficiencies between listed v.s. OTC and that of firm’s size are different significantly. Finally, from Tobit regression analysis, it was found that the shareholding ratio of directors and supervisors, the number of total asset turnover, and family businesses all have a positive impact on operating performance, and operating expense ratio and diversified operations all have a negative impact on operating performance.