我國經濟發展過程中，工業部門係我國經濟成長的重要推手。為推動工業發展，由政府主動編定工業區，早期皆已出售方式提供土地，至80年代因產業外移，致使工業區土地滯銷，為去化工業區土地，由政府以優惠政策提供廠商較低價之出租優惠方案及貼近市場行情之出售優惠方案，惟出售之土地並未要求購地者須限期建廠，本研究目的是為了解影響廠商建廠之因素為何，回顧工業區位理論及過去製造業區位選擇相關研究，以複迴歸實證影響廠商之建廠因素。 研究結果顯示影響廠商建廠因素主要為工業區整體環境，包含工業區年產值、廠商家數、公共設施面積、地價、引進產業類別等，除此之外，二級產業人均薪資、工業支出及政府政策等亦對於廠商建廠有影響。故針對目前未建廠之土地，主管機關應儘速提出改善計畫，促使廠商儘速建廠；另未來新開發工業區時，應於規劃前期詳實調查產業需求、定價策略，並訂定限期完成建廠使用，提升整體工業區土地使用效率。 / In the process of economic development, the industrial sector is an important promoter of economic growth in Taiwan. In order to promote industrial development, the government takes the initiative to set up industrial areas. Due to offshore migration of Manufacturing Industry, the industrial lands were slow-selling in 1990. In order to closing out the slow-selling industrial land, the government provided manufacturers for preferential lease and sell projects. But the government didn’t regulate manufacturers to set a time limit about constructing factory building. The purpose of this study is to understand the factors that affect the manufacturers to build factories. This study reviews the theory of industrial location and the past manufacturing location selection related research and uses multiple regression analysis to understand the factors that affect the manufacturers to build factories. The research results show that the main factors is industrial area environment, including industrial annual production value, number of manufacturers, industrial area of public facilities, industrial land price and industrial classification, in addition, the manufacturing industry per capita salary, industrial expenditure and government policy also affect the manufacturers to build factories. As a result, the government should raise plan of improvement to urge manufacturers to build factories. If the government develops new industrial areas in the future, it is important to investigate industrial demand on manufacturing, land price strategy and Set the deadline to complete the construction that will enhance the efficiency of land use in industrial areas.