廠商規模要多大才好呢？而在整体經濟來看，廠商規模報酬的趨又是如何呢？這些均為學者們所關心的問題。在產業經濟上，多方面的研究規模報酬為一大趨勢，了解廠商規模報酬的變動則為一首要的問題。

本論文以台閩地區八十年工商普查調查磁帶中，製造業二欄位的產業母体資料，建立非線性的規模報酬和体現型技術變動之Solow生產函數為實証模型，對製造業作一實証分析，並探討廠商有無出口和研究發展行為下廠商規模報酬之異同。

由結果顯示：

１、台灣製造的規模報酬並非固定不變的，為變動的規模報酬，規模報酬會隨著規模變動時而有所變動，但在有出口廠商的情形不明顯，除食品外均為固定規模報酬。

２、比較有無出口行為之廠商時，出口廠商之規模報酬高，沒出口廠中成衣服飾業為規模報酬遞減。

３、整体來看時，製造業以較大和較小的廠商規模之報酬較高，但在從事研究發展時，以中型廠商來促進產業轉型與成長較有利。

４、製造業為体現型的技術進步，技術進步會体現於機器設備的異同，並存在學習效果，但在有研究發展行為廠商並不明顯。

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