摘要
兩岸自簽訂「經濟合作架構協議 (ECFA)」之後，其執行的成效是否存在，一直引發爭議，卻少有相關文獻投入研究，原因可能是協議簽訂迄今也才逾三年，但本研究認為若透過資料包絡分析法 (data envelopment analysis)的視窗分析(Window analysis)，則可解決時間較短、資料偏少的問題。又本研究選擇ECFA早收清單內的紡織業，是因其上市櫃公司可分成：產品在兩岸均列入早收清單、僅大陸列入早收、產品在兩岸均未列入等三類，適合作為討論ECFA對經營績效影響的研究對象。實證結果顯示，ECFA的實施不論對哪類紡織公司，在經營績效上均未產生顯著效果，仍待繼續觀察。
關鍵詞：紡織業、資料包絡分析法、經營績效
Abstract
After the signing of economic cooperation framework agreement (ECFA), the effectiveness of its implementation remains controversial. As the agreement is only three years old, there are few relevant reports. However, this study suggests that applying the Window Analysis of Data Envelopment Analysis can solve the problem of lack of data from the short timeframe. The listed textile companies are chosen for research because they are included within the early harvest list of ECFA, and can be divided into three groups of companies: the products included in the cross-strait early harvest lists, the products only included in the mainland China list, and the products not included in the cross-strait lists. Therefore the listed textile companies are quite suitable for the issue of impact on business performance by ECFA. The results show that none of the groups of listed textile companies are significantly impacted by implementation of ECFA in terms of business performance. However, the future effectiveness of ECFA still needs to be observed.
Keywords：Textile Industry, Data Envelopment Analysis, Business Performance