在全球化浪潮下，廠商為追求利潤極大化，紛紛向外尋找適合的市場，其營運策略已由傳統的國際貿易移轉至全球對外直接投資，並儼然成為各國經濟發展的重要動力。對外直接投資對地主國而言，可帶來經濟成長的動力、創造就業機會、促進技術移轉及創新活動等外溢效果，因此，各國無不積極吸引外商前往投資，台灣亦不例外。由於，僑外來台投資對台灣經濟發展具有重大貢獻，據此，本研究利用經濟部投資審議委員會2008年委外調查之「華僑及外國人投資事業營運狀況調查表（非服務業）」問卷資料，分別由廠商特性、競爭優勢及營運策略等構面，探討僑外來台投資營績效之影響因素，並運用Probit Model進行實證分析。實證結果發現，產業類別、廠商規模、成立時間、租稅負擔、國際化程度及在台設立製造生產部門等，是顯著影響僑外來台投資經營績效的重要因素。因此，政府除鼓勵僑外來台投資非資訊電子工業、擴大公司規模、善用先占優勢、提升國際化程度及設立製造生產部門外，亦應給予租稅優惠，降低其租稅負擔，使其有較佳之經營績效表現，以吸引並提升投資意願。 / Corporations in pursuit of profit maximization have to seek out a suitable market under globalization trend and their business strategy has changed from the international trade shifted to the foreign direct investment. This study explores keys of performance of overseas Chinese and foreign nationals in Taiwan. By using Probit Model analysis based on 2008 statistical data from Investment Commission of Ministry of Economic Outsourcing Survey are empirically analyzed. Findings from the research indicate that “industry category, firm scale, set up time, the taxation, internationalization level and the establishment of manufacturing sector in Taiwan,” are significantly factors on firm's performance. Therefore, in order to have better operating performance and enhance the willingness on investment in Taiwan, the government should encourage overseas Chinese and foreign nations invest in Taiwan on non-information and electronics industry, expand firm scale, use of first mover advantage, enhance the internationalization level and set up manufacturing sector, but should also give tax incentives to reduce their tax burden.