本文依據民國95年工商及服務業普查資料,以台灣資訊電子業(含台灣電腦、電子產品及光學製品製造業等三子產業)為研究樣本,首先採用隨機邊界生產函數推估技術效率與規模報酬,其次利用 Logit 迴歸模型,嘗試評估內部實體績效透過營運數位化之中介變數是否顯著影響研發與品牌投資決策。實證結果顯示:(1) 台灣資訊電子業平均,技術效率為0.626,顯示尚有37.4%之效率改善空間。(2)營運數位化普及率達80%以上,而研發與品牌投資意願僅佔全體樣本之20%左右。(3)廠商內部實體績效之提高與營運數位化之深化,可顯著提升研發與品牌投資意願,且發現對提高研發採行機率相對高於品牌投資決策。 In this paper, based on 2006 Industry, Commerce and Service Census data, the information and electronic industry in Taiwan (including Taiwan computer, electronic and optical products manufacturing and other three sub-industries) is used as the observation sample. First, using stochastic frontier production function to estimate technical efficiency and scale reward, followed by applying Logit regression model, in order to assess whether a significant impact on the internal performance of the entity's is caused by R&D or brand investment decisions variable. The empirical results show: (1) The average technical efficiency of Taiwan IT industry is 0.626, indicating that there are 37.4% room of improvement in its efficiency. (2) The penetration rate of operating digitalization is over 80%, while the willingness to invest in R&D and brand investment decision is accounted for only about 20% of the total samples. (3) The performance of the entity's internal operations of the deepening of digitization, it significantly enhance the willingness to invest in R&D and brand investment decision. Thus, this result found that research and development improves the probability of adoption is relatively higher than the brand investment decisions.