廠商對外投資之最終目的是欲獲得最佳之經營績效，在跨入國際市場所考量決定之因素眾多，如對外投資動機、外部網絡、投資地區、投資時機、投資型態、國際化深度、海外研發密集度、技術來源、廠商規模及分工型態等。本研究係利用2006年經濟部統計處「製造業對外投資實況調查」之問卷資料內容，以「最主要海外事業獲利情形」為衡量標準，包括盈餘、虧損、收支平衡三種情況，將其區分盈餘與非盈餘（包含虧損和收支平衡），以Probit模型進行實證分析。經本研究實證發現，就對外投資動機而言，「市場導向」、「勞動力導向」與「外部網絡」皆為影響海外事業經營績效之重要因素。在企業經營資源方面，「投資時機」、「廠商規模」及「國際化深度」為重要影響因素。若以產業環境、技術與分工型態來看，「技術來源」以及「分工型態」等因素亦為重要影響因素。

一.中文部分
1.林美倫（2007），「研發支出對經營績效及股權評價影響之研究」，《台南科大學報》，26，115-134。
2.吳萬益（1994），「台商赴大陸及東南亞投資策略與經營績效之關係研究」，《輔仁管理評論》，1(1)，51-75。
3.洪麗春（1991），「我國對外投資政策之研究」，行政院經濟建設委員會委託研究計畫報告。
4.高長（1999），「大陸經營環境變遷對台商投資影響之研究」，中華經濟研究院。
5.黃金印（1998），「海外直接投資之計量分析」，《經濟情勢暨評論》，4(3)，108-109。
6.龔昶元、王金酩、郭育源（2007），「海外進入模式與經營績效關聯性之研究-台商赴越南投資之實證」，《產業論壇》，9(2)，23-24。

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三.網站資料
經濟部投資審議委員會，「99年12月核准僑外投資、陸資來臺投資、國外投資、對中國大陸投資統計速報」（於2011年1月20日刊登）， http://www.moeaic.gov.tw/