本研究使用2006年至2021年之台灣上市櫃電子業作為研究樣本，探討我國電子業貿易信用與美國經濟政策不確定性（EPU）之關聯性。台灣電子業生產之產品主要出口美國，出口佔比高，因此較容易受到美國之經濟環境、貿易政策等影響。使用平均收帳天數及應付帳款付現天數來衡量貿易信用，本研究發現美國經濟政策不確定性與台灣電子業貿易信用呈負相關，即當美國經濟政策不確定性的數值越高，台灣電子業的平均收帳天數及應付帳款付現天數會越低。此結果表示台灣電子業與美國經濟政策環境有密切的影響，若美國經濟政策不確定性指數增加，台灣電子業在經營和財務方面會更加謹慎，採取較保守的財務管理策略，以因應不確定的經濟環境，降低貿易風險。

This study examines the relationship between trade credit in Taiwan's listed electronic industry and the Economic Policy Uncertainty (EPU) in the United States, using data from the period 2006 to 2021. Trade credit is measured by the average collection period and accounts payable deferral period. The results reveal a negative correlation between Economic Policy Uncertainty in the US and trade credit in Taiwan's electronic industry.
This result suggests that the business and financial decisions of Taiwan's electronic industry are significantly influenced by the economic policy environment in the US. With higher levels of Economic Policy Uncertainty, the industry adopts more cautious financial management strategies, responding to the uncertain economic conditions and mitigating trade risks.

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