隨著電信科技的快速發展，與市場自由思潮和企業對外擴張的需求結合，形成了全球化的現象，其特徵為資本快速的在國際間快速流通。跨國企業為了降低成本而至其他國家直接投資生產，而對地主國產生了許多的影響。外國直接投資往往能增加地主國的就業機會、促進地方稅收、提高國民所得，帶來新的科技與技術等，因而促進了地主國經濟的發展，使得許多的國家積極的去吸引外資來投資。隨全球化不斷發展，其新的潮流為各地方政府亦希望可以吸引外資，來引導地方和國際接軌而有所發展。 本研究針對台灣在這一波全球化下受到外資進駐所受的影響進行探討，利用會計成長模型來檢驗過去外資對本國總產值的影響，並去檢驗外國投資對各縣市產值以及就業的影響，以瞭解外資對台灣的影響以及其在台灣經濟發展過程中所扮演的角色。 本研究結果顯示，外國廠商來台投資，無論對整體的國內生產毛額和地方的產值及就業，都有正面的影響效果。顯示了台灣過去引進外資促進發展的策略相當成功，外資成為過去台灣經濟發展的ㄧ大主因，因而地方政府也應當積極去爭取外國廠商至當地投資。本研究亦發現，外資集中密集度越高其正面效果越強，而不同的外資產業進入不同的區域，其產生的效果也不一致，因此引進外資時，若地方政府考量本身特性利用相關優惠，加以中央政府的輔助引進適當的外資產業，並開發專區以集中發展，將會是比較有利的方式。 / With the telecommunication technology rapidly developed、the liberation of thought around the markets、and the need for enterprise to expand as well、globalization was formed. In order to decrease the production cost、International enterprises went abroad to engage in direct investment、which caused considerably different effects in host country. Foreign direct investment (FDI) always provides more employment opportunities in host country than domestic investment、it also increases regional taxation and wages paid to workers、and brings new technology and technique to host country. Therefore、FDI promotes the economic development of host country. Because of those advantages from FDI、now many countries are eager to attract foreign capital to come to invest. As the globalization continue to boom、the new trend of globalization is that the competition for new investment by local governments seems to be ever increasing. Local governments want the FDI to help regional redevelopment. This paper inspects the effects of FDI toward Taiwan regional development under globalization. In order to realize the effects of FDI in Taiwan and what kind of role FDI plays in the process of economy development in Taiwan、this paper use growth accounting equation to examine the effects of FDI toward regional output value and GDP of Taiwan. This paper presents evidence that foreign investment not only have positive effects on GDP but also regional output value. It indicates that the strategy of using FDI to improve Taiwan economic development was successful in the past. FDI was one of those main factors to make Taiwan economy prosperous; therefore、local government should spare no efforts to attract FDI to local areas. The results suggest that the higher the density of FDI in those areas、the stronger the positive effects might be .In addition、different industries of FDI in different areas would have different effects. In this way、the best way for central government to do is to help local government consider about their local characteristics and then provide specific incentives to attract appropriate industries into specially designated area.