台灣電子產業發展迅速成績有目共睹，尤其是在電子資訊產業領域尤為突出，已成為台灣最重要的支柱產業。現今台灣經濟發展有相當大的比例來自所謂高科技電子業，電子業經過快速成長的高峰期後，現今已漸漸走向成熟期。本研究試圖從公司內部因素的觀點，探討影響赴大陸投資之台灣電子產業經營績效的原因為何，以為往後企業參考。
本研究之研究期間為2003年9月至2006年9月共12季，以工研院發表之電子產業分類為基礎，從此四大分類：半導體產業、電子零組件產業、通訊產業、光電產業中隨機選取52家公司共491筆資料做實證研究分析。以公司之經營績效為被解釋變數，解釋變數分別為公司規模、資產抵押價值、資金募集能力、大陸投資規模、負債總額、公司經驗、公司上市時間等七個變數，尋找此七個變數與經營績效之間的關係。
實証結果顯示，對「經營績效」有顯著正向的影響的變數包含響；「公司資金募集能力」、「大陸投資規模」、「大陸投資之資產抵押價值」、「公司經驗累積」。而「公司負債總額」對「經營績效」則有顯著負向的影響；至於「公司上市年限」在本實證研究模型則看不出其對經營績效的影響力。

The main purpose of this study is to find the relationship between the firm’s internal factors and its operating performance in Taiwanese electronic industry. We try to know how the firm’s internal factors affect the firm’s operating performance. In this study we focus our research corporations on Taiwanese corporations which have invested in China and we build a regression model to explain the relationship. We hope to find relationships between the two variables so that we can use the result to tell other companies our suggestions and help them improve their operating performance.
With 491 seasonally data, the study interval is from Sep. 2003 to Sep. 2006. There are seven internal factors we want to determine. These internal factors are the size of firms, the value of firm’s mortgage assets, the size of Chinese investment, the amount of firm’s liability, the accumulation of firm’s experience, and the years of going public, the capability to collect funds. The dependent variable of this study is the operating performance and we use the earning before tax and interest to evaluate it.
According to the regression result, the R-square of the model is 51%, and from the model we can know the internal factors like the size of firms, the value of firm’s mortgage assets, the size of Chinese investment, the amount of firm’s liability, the accumulation of firm’s experience, the capability to collect funds have significant influence on the operating performance.

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