本文利用2013-2019年台灣蘋果供應鏈每年約40家廠商為樣本，結合隨機邊界生產函數與反覆近似無關聯立迴歸模型，在考量技術效率之中介效果下，探討價值創造與勞資所得不均度議題。主要發現包括：(1)利用Cobb-Douglas隨機邊界生產函數，發現平均技術效率約0.675，顯示整體產業尚有32.5%之效率改善空間；且發現勞動產出彈性(0.495)顯著高於勞動平均份額(0.326)，而資本產出彈性(0.254)卻顯著低於資本平均份額(0.674)，充分彰顯該產業在代工微利下，勞工處於低度回饋而惡化所得不均度。(2)附加價值貢獻率對資方所得分配，呈現顯著正向貢獻，且透過技術效率之中介效果，更有利於資方所得；然而價值創造與技術效率，卻會惡化勞方所得。(3)美中貿易戰改變全球供應鏈佈局，有助於提高台灣蘋果零組件供應商之資源配置效率，但並沒有改善所得不均度。整合本文之研究，顯示台灣蘋果供應鏈必須改善代工生產及不對稱議價能力，朝向ODM製造而提高價值創造，且在兼顧股東與利益關係人(尤其是勞工)權益下，重新調整附加價值之分配比重，方能改善勞動薪酬。

This empirical research utilized stochastic frontier production function and iterated seemingly unrelated regression model to investigate the relationship between value creation (value added) and income distribution in Taiwan. Empirical studies were conducted on Taiwan’s Apple supply chain. Major findings include the followings. (1) The average technical efficiency was 0.675 suggesting a room of efficiency improvement of 32.5% for the industry. The output elasticity respect to labor was significantly higher than labor income share suggesting that labor income did not properly correspond to their contribution in the production activity. (2) Both value-added and the mediating effect of technical efficiency were positively related to income distribution respect to capital but negatively related to labor income distribution. (3) The US-China trade war had enhanced the technical efficiency of the industry in Taiwan as a result of the global relocating strategy. However, it did not mitigate the income distribution problem in the supply chain.