本研究以台灣前1000大製造業和前500大服務業為對象，並將其分別區分成24和18個產業分類，透過資料包絡分析法進行獲利效率、市場效率和整體效率之分析。並利用市場淨值比、市場風險及企業規模將製造業與服務業分為兩類進行討論。最後，擬以動態麥氏生產力指數分析法衡量2000∼2007年跨期純粹技術效率變動、規模效率變動、生產技術變動和總生產力變動情形。
實證結果發現：（1）不同規模報酬假設下，製造業獲利面、市場面、整體面效率皆較服務業差。（2）大部分製造業和服務業無論在獲利面或市場面上皆無法達到效率狀態，但兩產業在獲利面效率表現皆較市場面佳。（3）造成無效率因素包含了純粹技術無效率和規模無效率。（4）大部分產業在擴大規模後有助於效率提升。（5）製造業獲利面效率不同市場淨值比群組皆優於市場面效率；服務業獲利面效率大部分期間是高市場淨值比群組較佳，市場面效率兩群組無顯著差異。（6）製造業獲利面效率高市場風險群組不如低市場風險群組，而市場面則兩群組效率差異不顯著；服務業獲利面與市場面效率高低市場風險群組無顯著差異。（7）製造業獲利面及市場面效率大小規模群組差異皆不顯著；服務業獲利面及市場面效率大小規模群組差異亦不顯著。（8）2000∼2007年大部分產業皆呈現總生產力提升現象。（9）大部分製造業和服務業純粹技術效率提升且生產技術進步，顯示大多數產業經營方針正確，生產技術隨時間進步，促使總生產力提升。

This study takes the Taiwan first 1000 big manufacturing enterprises and the first 500 big service enterprises as objects, and we differentiates them separately into 24 and 18 industrial classification, then we make use of Data Envelopment Analysis methodology to measure the profitability efficiency, the marketability efficiency, and the overall efficiency. In addition, we attempt to use P/B ratio, market risk and enterprise scale to divide the manufacturing enterprises and service enterprises into two groups to discuss deeply. Finally, we take the dynamic Malmquist productivity index methodology to analyze pure technical efficiency change, scale efficiency change, technical change, and total factor productivity change during 2000~2007.
Empirical results generated from this study discover (1) Under different return to scale, the manufacturing industries are worse than service industries among the profitability efficiency, the marketability efficiency, and the overall efficiency. (2) Both major part of manufacturing industries and service industries are unable to achieve profitability efficiency and marketability efficiency, but both manufacturing industries and service industries are better in profitability efficiency than marketability efficiency. (3) Factors which leads to inefficiency includes the pure technical inefficiency and the scale inefficiency. (4) Most industries promote their efficiency after expanding scale. (5) Different P/B ratio groups have better profitability efficiency than marketability efficiency in manufacturing industries. Most periods there is higher profitability efficiency in service industries, but no apparent differences between two groups in marketability efficiency. (6) For manufacturing industries, higher market risk group is inferior to lower market risk group in profitability efficiency, but there are no apparent differences between two groups in marketability efficiency. For service industries, there are no apparent differences between higher or lower market risk groups in profitability and marketability efficiency. (7) There are no remarkable differences between biger or smaller size groups in profitability and marketability efficiency in manufacturing industries. For service industries, there is the same condition as in manufacturing industries. (8) Most of industries display the total productivity increasing during 2000~2007. (9) Most manufacturing industries and service industries promote pure technical efficiency and technical change, it demonstrates the policies of most industries are correct. The production technology is progressive along with the time, it urges the total factor productivity to promote.

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