各國政府經常運用諸如租稅獎勵、補助、低利融資等產業政策工具來促進產業發展，然而部分學者認為政府介入市場運作的結果，可能造成資源配置的扭曲，反而不具經濟效益，故呼籲政府應尊重市場運作機制。以台灣長期運用的租稅獎勵政策為例，有人認為台灣經濟奇蹟的背後，租稅獎勵扮演相當重要的角色，但也有人認為，租稅獎勵造成租稅不公平，而且降低產業競爭力。究竟租稅獎勵與產業發展的關係為何，租稅獎勵是否有助產業政策的發展，是一項值得吾人探討的議題。 為了深入瞭解這項議題，本文係以台灣實施經驗為例，分析台灣租稅獎勵的特色與產業發展過程，回顧研究租稅獎勵實施成效的文獻，並比較世界各國如新加坡、日本、韓國等國家運用租稅獎勵工具的情形，最後並對我國的產業租稅政策提出建議。本研究主要的發現為，無論就理論或實證的分析，租稅獎勵是否有助於台灣的產業發展，並無法獲得一致性答案；台灣目前所提供的租稅獎勵項目或優惠程度並不低於新加坡、韓國等貿易競爭國家或日、美等先進國家。就未來台灣整體產業租稅獎勵政策，本文的建議為，多善用其他非租稅獎勵工具，協助產業發展；持續進行租稅改革，合理化稅負環境；適度修正促進產業升級條例，強化租稅獎勵功能。 / In many countries the industrial policy instruments, such as low interest loan, grants and tax incentives are used to assist industrial development. However, some researchers argue that government intervention would always result in recourses distortion and economic inefficiency; and claim for respecting market mechanism. Taiwan’s government for a long period, for example, has provided tax incentives. Some people think that tax incentives play an important role in Taiwan’s economic miracle. But others think that tax incentives result in tax discrimination, and weakness industry’s competitive ability. Therefore, how does tax incentive influence industrial development is a controversial issue. With aims to know how does tax incentives influence industry, this paper takes Taiwan’s experience as an example, introduces the feature of Taiwan’s tax incentives and the process of industrial development. Furthermore, this paper surveys Taiwan’s researches on the effectiveness of tax incentives and compares tax incentives adopted by Singapore, Japan, Korea, and America. This paper also present suggestions to the policies of industries taxation base on the research findings. The main findings are that by theoretic or empirical study, we cannot find consentaneous answer for whether tax incentive is helpful for industrial development；and tax incentives provided by Taiwan government are no less than that by other countries. According to the research findings, we suggest that the government should utilize non-tax instruments more；the government should continue to accelerate tax reforms, and thereby to establish a fair and rational tax environment；and tax incentive is still important for some business activity such as R&D in the knowledge-based economy.

本文主旨在於透過國內消費重新估算臺灣二氧化碳排放量。蓋全球各區域二氧化碳排放量的變動，透過貿易分工而移轉，若只用一國國內生產面估算二氧化碳的排放量，將忽略了各國實際消費的二氧化碳排放量，並使《京都議定書》防止全球暖化的原意大打折扣。因為已開發國家為了達到氣體減量政策的目標，可將二氧化碳排放密集的產業遷移至低度開發國家，溫室氣體的排放只是由締約國轉移到非締約國而已。反之，若以消費面二氧化碳排放量作為二氧化碳減量之依據，則能更有效地提供減量誘因，促進減量技術之發展或誘導節約用能與需求消費。爰此，本文先以透過產業關聯模型調整消費面的臺灣二氧化碳排放量估算值，並以排放減量的觀點分析產業部門之進出口來源國，最後透過多目標規劃模型，進行二氧化碳減量之政策分析，並提出產業發展建議。 / This paper aims at estimating the CO2 emissions of Taiwan from the perspective of domestic consumption side. Since the developed countries would achieve the emission reduction goal by transferring their emission-intensive industries form their lands to the developing countries, we would neglect the true CO2 emissions of nations if we only estimate their CO2 emissions from the perspective of domestic production side, therefore reduce the significance of the Kyoto Protocol, which aims at reducing emissions. On the contrary, If we estimate the CO2 emissions of nations through the consumption side, we can provide the incentives for emission reduction more effectively, prompting the development of the technology of emission reduction or inducing consumers to conserve the use of energy. Consequently, this paper first estimates the CO2 emissions of Taiwan from the perspective of domestic consumption side through an input-output model, then estimates the import and export emissions of industry sectors, finally it analyzes the policies for CO2 emission reduction by a multi-objective programming model and provides suggestions for the development of industries.

La présente recherche vise à comprendre le processus ou le mécanisme de valorisation de la propriété industrielle aussi bien dans les pays développés que dans les pays en développement suite à la conclusion de l’accord historique ADPIC.L’analyse de données factuelles se rapportant à la protection de la propriété industrielle pharmaceutique en Tunisie nous oriente vers une modélisation possible de l’industrie pharmaceutique tunisienne.La recherche identifie deux voies ou stratégies d’exploitation des brevets : « license in » ou « license out ». Cependant, c’est le dépôt de brevet par les nationaux résidents qui fait défaut en Tunisie dans le domaine pharmaceutique, dominé par les biotechnologies à l’échelle mondiale.Le rapprochement des industries locales avec des partenaires scientifiques internationaux pourrait être une voie possible de valorisation. / We aim in this research to study how to assess the value of a patent in developed countries as well as in emerging ones, mainly according to the TRIPS.Modelization of the pharmaceutical industry in Tunisia has been possible when analyzing data evidence from pharmaceuticals patents in Tunisia.This research identify two strategies to capitalize on patents: « license in » ou « license out ».However, only few local industries in Tunisia are willing to file patents, even ifbiotechnologies dominate global pharmaceutical market.Being in touch with international scientific partners, signing contracts could help to valorize industrial property in Tunisia.

With the aim to identify the best practices for small and medium manufacture firms in local production systems (LPS) in their mutual proximity and access to knowledge that improves their innovation abilities (spillovers), the correlation of institutional, organizational, social and cognitive proximities is studied, as well as firm characteristics (production, innovation, experience) with its growth (production, employees, sales). Interviews are done to 53 footwear firms from two LPS (Jaú, São Paulo, Brazil and Cali, Valle, Colombia), classified in ten intersected subgroups (region, type of product, size) that correlate in Spearman coefficient matrixes (Rho). It concludes that proximity dimensions are not a direct vehicle to achieve growth results in firms, since only cognitive proximity evidences permanent correlations with all growth indexes, although this is only for specialized LPS (one type of product for one market). It is also found that the behaviour of firms is very varied, and correlations are differentiated whether it is a specialized or diverse sector, which moves discussion to differences in the results of production models. / Com o propósito de identificar as melhores práticas para pequenas e médias empresas de manufatura nos sistemas de produção local (SPL) em sua aproximação mútua, e ter acesso ao conhecimento que poderia favorecer as suas capacidades de inovação (derramas), é estudada a correlação das dimensões de proximidade cognitiva, social, organizacional e institucional e as características da empresa (produção, inovação, experiência) com o seu crescimento (produção, empregados, vendas). São entrevistadas 53 empresas de dois SPL calçadistas (Jaú, São Paulo, Brasil e Cali, Valle, Colômbia), classificadas em dez subconjuntos intersectados (região, tipo de produto, tamanho) que se correlacionam em matrizes de coeficiente de Spearman (Rho). Conclui-se que as dimensões de proximidade não são um veículo direto para alcançar resultados de crescimento nas empresas, dado que só a proximidade cognitiva evidência correlações com todos os indicadores de crescimento, mas apenas nos SPL de carácter especializado (um tipo de produto, para um mercado único). Além disso, verificou-se que o comportamento das empresas é diverso, e que as correlações se manifestam diferenciadas se o setor é especializado ou diverso, que muda a discussão para as diferenças nos resultados dos modelos de produção.

A presente pesquisa tem como objetivo central discutir o papel das políticas públicas no desenvolvimento da emergente indústria de veículos elétricos no Brasil, dado o potencial transformador que os mesmos podem ter no processo de renovação da indústria automotiva nacional e na redução das emissões de CO2. Nessa direção, o país tem grandes vantagens para o avanço dessa indústria localmente, aproveitando-se da tendência de crescimento do mercado mundial. A expectativa é que até 2030 estejam rodando 160 milhões de unidades pelo mundo, contra os 2 milhões existentes em 2016. Assim, este trabalho apresenta um framework com os principais componentes de Políticas Públicas, de Pesquisa, Desenvolvimento e Inovação (PD&I) das Empresas e de Características de Mercado pertinentes ao setor, a partir de adaptações do Sistema Setorial de Inovação e Produção de Malerba (2002) à realidade brasileira, com contribuições do framework setorial de Oltra e Saint Jean (2009) e do Ecossistema de Negócios de Lu et al. (2014). Durante a investigação, foram realizadas entrevistas com os mais relevantes stakeholders da indústria de veículos elétricos e analisados dados secundários que caracterizam as incipientes iniciativas e a inexpressiva contribuição das políticas públicas para o desenvolvimento deste setor industrial. Foram identificados e hierarquizados sete componentes fundamentais de políticas públicas que influenciam diretamente a indústria de veículos elétricos no Brasil. Em termos práticos, esta pesquisa busca subsidiar os stakeholders do setor para direcionar de forma mais eficiente seus esforços, visando o incremento deste setor no país. / The main objective of this research is to discuss the role of public policies on the development of the emerging electric vehicle industry in Brazil, given the transformative potential they can have in the process of renewing the Brazilian automotive industry and reducing CO2 emissions. The country has excellent comparative advantages to develop this industry locally and take advantage of the world market growth, since the expectation is that EVs fleet will grow from 2 million in 2016 to 160 million units by to 2030. Thus, this work presents a framework with the main components of Public Policies, Companies\' Research, Development and Innovation (RD&I) and Market Characteristics pertinent to the sector, based on adaptations to Brazilian reality of the Sectorial Innovation and Production System of Malerba (2002), with contributions from the sector framework of Oltra and Saint Jean (2009) and Business Ecosystem of Lu et al. (2014). During the investigation interviews were conducted with the most relevant stakeholders of the electric vehicle industry and secondary data that characterize the incipient initiatives and inexpressive contribution of public policies to the development of this industrial sector were analyzed. Seven fundamental components of public policies that directly influence the electric vehicle industry in Brazil were identified and ranked. In practical terms, the paper aims to subsidize stakeholders to target more efficiently their efforts towards the development of this industry in Brazil.

A indústria de transformação, que havia liderado o crescimento econômico do Brasil nas cinco décadas precedentes a 1981 na fase de industrialização, perdeu dinamismo desde início dos anos oitenta. Desde 1981, o produto manufatureiro brasileiro cresceu pouco e abaixo da modesta taxa de crescimento do Produto Interno Bruto (PIB) do Brasil. Com isso, o setor manufatureiro tem contribuído cada vez menos para a formação do PIB brasileiro e encolhido bastante relativo a indústria global, desde 1981 até 2017. Esta pesquisa realiza uma avaliação da estrutura produtiva e tecnológica bem desagregada setorialmente da indústria de transformação brasileira, desse modo, ela oferece um diagnóstico mais detalhado da perda de dinamismo industrial. Esta pesquisa procurou responder as seguintes perguntas: i) os setores manufatureiros diminuíram participação no PIB de maneira uniforme ou foi concentrado setorialmente? ii) os setores intensivos em conhecimento e tecnologia seguem uma trajetória de desindustrialização normal ou prematura? (iii) o tecido industrial do país está mais oco ou rarefeito nos anos 2000? (iv) o país é um montador que faz pouca transformação industrial em algum segmento manufatureiro? (v) os segmentos industriais que mais importaram insumos e componentes são também aqueles que mais exportaram? Ou seja, o Brasil tem uma inserção ativa nas cadeias globais de valor (CGV)? (vi) os setores de serviços são relevantes na realização de pesquisa e desenvolvimento (P&D) no país de modo que a desindustrialização é irrelevante da perspectiva tecnológica? Para responder essas perguntas foram criadas sérias inéditas de longo prazo da participação dos setores manufatureiros no PIB. Também foi obtida uma tabulação especial do IBGE com informações para 258 subsetores industriais que permitiu avaliar o grau de adensamento produtivo deles. E por fim foram utilizados dados das Contas Nacionais do Brasil, das matrizes de insumo-produto e de investimento setor por setor para fazer um retrato setorial da produção e uso de P&D, através de técnicas de insumo-produto. Os resultados encontrados permitem concluir que o desenvolvimento industrial brasileiro está estagnado desde 1981 e a manufatura apresenta uma retração de longo prazo do produto manufatureiro real per capita. Esta pesquisa também apresentou uma abordagem setorial da desindustrialização pelo PIB de forma inédita, revelando que parte da desindustrialização brasileira é normal (ou esperada) e parte é prematura (e indesejada), dado o nível de desenvolvimento do Brasil. A desindustrialização prematura ocorreu nos setores intensivos em tecnologia, que também possuem baixo grau de adensamento produtivo ao importar parcela substantiva dos insumos e componentes intensivos em P&D. Também foi constatado que o Brasil se insere de forma passiva nas CGV, pois as classes industriais que mais importaram insumos e componentes não exportaram. Por fim, os setores de serviços - que ganharam bastante peso no PIB nas últimas décadas - conduzem no Brasil poucos investimentos em P&D e em menor magnitude que os setores manufatureiros. Portanto, da perspectiva tecnológica, a prematura mudança estrutural rumo aos serviços tem implicações relevantes quanto ao progresso tecnológico futuro do Brasil. / Brazilian manufacturing sector, which had led Brazil\'s economic growth in the five decades preceding 1981 in the industrialization phase, lost dynamism since the early 1980s. Since 1981, Brazilian manufacturing product grew slightly below the modest growth rate of Brazil\'s Gross Domestic Product (GDP). With this, manufacturing sector has contributed less and less to the formation of the GDP. Brazilian manufacturing sector has also shrunk a lot relative to the global manufacturing from 1981 to 2017. This research makes an evaluation of the productive and technological structure well disaggregated sectorally of the Brazilian manufacturing industry, thus offering a detailed diagnosis of the loss of industrial dynamism. This research sought to answer the following questions: i) have the manufacturing sectors decreased their share in GDP uniformly, or have been sectorally concentrated? ii) are knowledge and technology intensive sectors following a trajectory of normal or premature de-industrialization? iii) are the production chains of the country more hollow or rarefied in the 2000s? iv) is the country an assembler who does little industrial transformation in some manufacturing subsector? v) are the manufacturing subsectors that more imported inputs and components also the ones that more exported? That is, Brazil has an active insertion in global value chains (GVC)? vi) are services sectors relevant in conducting research and development (R&D) in Brazil so that de-industrialization is irrelevant from the technological perspective? To answer these questions, the author created an unpublished long-term series of the participation of manufacturing sectors in GDP. A special tabulation of Brazilian Institute of Geography and Statistics was also obtained, with data for 258 manufacturing subsectors, which allowed evaluating the degree of productive densification. Finally, data from Brazil\'s National Accounts, input-output matrices, and investment matrices were used to make a sectoral portrait of the production and use of R&D, through input-output techniques. Results showed that Brazilian manufacturing development is stagnant and occurs a long-term retraction of real per capita manufacturing output since 1981. This research also presented a sectoral approach to deindustrialization by GDP in an unpublished way, reporting that part of Brazilian deindustrialization is normal (or expected) and part is premature (and undesirable) given the level of development of Brazil. Premature deindustrialization occurred in the technology-intensive sectors, which also have a low degree of productive densification by importing a substantial portion of the inputs and R&D-intensive components. It was also observed that Brazil inserts passively in the GVC since the manufacturing classes that more import inputs and components do not export. Finally, service sectors - which have gained considerable weight in GDP in recent decades - conducted little investment in R&D in Brazil and to a lesser extent than manufacturing sectors. Therefore, from the technological perspective, the premature structural change towards services has relevant implications for the future technological progress of Brazil.

A presente pesquisa tem como objetivo central discutir o papel das políticas públicas no desenvolvimento da emergente indústria de veículos elétricos no Brasil, dado o potencial transformador que os mesmos podem ter no processo de renovação da indústria automotiva nacional e na redução das emissões de CO2. Nessa direção, o país tem grandes vantagens para o avanço dessa indústria localmente, aproveitando-se da tendência de crescimento do mercado mundial. A expectativa é que até 2030 estejam rodando 160 milhões de unidades pelo mundo, contra os 2 milhões existentes em 2016. Assim, este trabalho apresenta um framework com os principais componentes de Políticas Públicas, de Pesquisa, Desenvolvimento e Inovação (PD&I) das Empresas e de Características de Mercado pertinentes ao setor, a partir de adaptações do Sistema Setorial de Inovação e Produção de Malerba (2002) à realidade brasileira, com contribuições do framework setorial de Oltra e Saint Jean (2009) e do Ecossistema de Negócios de Lu et al. (2014). Durante a investigação, foram realizadas entrevistas com os mais relevantes stakeholders da indústria de veículos elétricos e analisados dados secundários que caracterizam as incipientes iniciativas e a inexpressiva contribuição das políticas públicas para o desenvolvimento deste setor industrial. Foram identificados e hierarquizados sete componentes fundamentais de políticas públicas que influenciam diretamente a indústria de veículos elétricos no Brasil. Em termos práticos, esta pesquisa busca subsidiar os stakeholders do setor para direcionar de forma mais eficiente seus esforços, visando o incremento deste setor no país. / The main objective of this research is to discuss the role of public policies on the development of the emerging electric vehicle industry in Brazil, given the transformative potential they can have in the process of renewing the Brazilian automotive industry and reducing CO2 emissions. The country has excellent comparative advantages to develop this industry locally and take advantage of the world market growth, since the expectation is that EVs fleet will grow from 2 million in 2016 to 160 million units by to 2030. Thus, this work presents a framework with the main components of Public Policies, Companies\' Research, Development and Innovation (RD&I) and Market Characteristics pertinent to the sector, based on adaptations to Brazilian reality of the Sectorial Innovation and Production System of Malerba (2002), with contributions from the sector framework of Oltra and Saint Jean (2009) and Business Ecosystem of Lu et al. (2014). During the investigation interviews were conducted with the most relevant stakeholders of the electric vehicle industry and secondary data that characterize the incipient initiatives and inexpressive contribution of public policies to the development of this industrial sector were analyzed. Seven fundamental components of public policies that directly influence the electric vehicle industry in Brazil were identified and ranked. In practical terms, the paper aims to subsidize stakeholders to target more efficiently their efforts towards the development of this industry in Brazil.

Cette thèse retrace la construction historique d’une politique publique dite prioritaire de l’aide au développement. Les politiques de développement du secteur privé consistent à penser le développement économique par le renforcement d’un tissu économique privé local (micro-, petites et moyennes entreprises) et l’accueil d’investissements étrangers. La mise en place de ces politiques est ici étudiée dans le cadre des relations entre les institutions communautaires de l’Union européenne et les pays du groupe Afrique Caraïbes Pacifique (ACP), de 1975 à 2000, c’est-à-dire dans le temps des accords quinquennaux successifs de partenariat UE-ACP sous les Conventions de Lomé.Si ces politiques représentent un objectif aujourd’hui dominant de l’aide au développement, elles existaient déjà sous d’autres formes dès 1975. Notre recherche prend le parti d’étudier les évolutions d’une politique publique d’aide au développement depuis Bruxelles en regardant en particulier les liens des services de la direction générale du développement (DG VIII) de la Commission européenne avec les instruments communautaires ou paritaires au service de cette politique : la Banque européenne d’investissement et le Centre de développement industriel. L’histoire de ces politiques est croisée ponctuellement avec les évolutions propres à certains réseaux économiques transnationaux, aux Etats-membres, et à d’autres organisations internationales (Banque mondiale, OCDE). La recherche se place dans une double perspective d’histoire des organisations internationales et d’une histoire transnationale des réseaux économiques, pour retracer les trajectoires socioprofessionnelles individuelles et les dynamiques institutionnelles qui expliquent la fabrique des politiques européennes de développement.Trois temps sont étudiés : la coopération industrielle (1975-1985) qui vise à réussir le mariage d’intérêts entre les objectifs politiques des pays en développement dans le cadre du « Nouvel ordre économique international » et les besoins économiques de l’Europe ; l’émergence du développement du secteur privé comme nouvelle terminologie hégémonique au sein du Comité d’aide au développement (CAD) de l’OCDE (1985-1995) ; le temps des réformes institutionnelles et opérationnelles de l’aide au développement au nom d’une recherche d’efficacité pour le développement et de changements globaux (1995-2000). / This thesis retraces the historical construction of a so-called priority development aid policy. Private sector development policies consist of aiming at economic development by strengthening the local private sector (micro, small and medium-sized enterprises) and improving the foreign investment climate. The implementation of these policies is studied here in the context of the relations between the European Union institutions and the countries of the Africa-Caribbean-Pacific (ACP) group from 1975 to 2000, that is to say during the five successive EU-ACP partnership agreements known as the Lomé Conventions.Although these policies represent a dominant objective of development aid today, they already existed in other forms as early as 1975. The author decided to study the evolution of a development aid public policy with a particular focus on the institutions in Brussels. The author looks at the links of the services of the Directorate-General for Development (DG VIII) of the European Commission with the Community or joint instruments serving this policy: the European Investment Bank and the Centre for Industrial Development. The history of these policies is interspersed with the evolutions that are specific to certain transnational economic networks, member states, and other international organizations (World Bank, OECD). The research is placed in a double perspective of international organizations history and a transnational history of economic networks, to trace the individual socio-professional trajectories and the institutional dynamics that explain the making of European development policies.Three stages are studied: industrial co-operation (1975-1985), which aims to achieve a marriage of interests between the political objectives of developing countries in the framework of the “New International Economic Order” and the economic needs of Europe; the emergence of “private sector development” as a new hegemonic terminology within the OECD's Development Assistance Committee (DAC) (1985-1995); the time for institutional and operational reforms of development aid in the name of effectiveness and global changes (1995-2000).

本文利用一九九三∼一九九四年，與一九九七∼一九九九年中國大陸官方的地區別產業合併資料（panel data），運用固定效果計量模型（fixed effect model），以Chenery修正後的Hoffmann指數的倒數（C-H指數）為應變數，來檢測外人直接投資，對中國大陸製造業產業升級的影響。 從實證模型的迴歸結果發現。首先，在檢視外資對中國大陸製造業產業升級上，結果發現中國大陸外資的引進，對製造業的產業升級並沒有幫助，甚至出現反工業化（de-industrialization）的情形。這樣的結果雖人令人驚訝卻也合理。歸咎原因，在於（1）中國大陸的外資來源，大部分是來自台港澳外資，而台港澳外資所投資的產業，主要是在勞力密集型的產業，生產消費財產品居多。（2）從實證結果中可知，並非絕對表示中國大陸製造業沒有產業升級的情形，而是表示外資在其本身所投資的產業，相對於全國平均產業，其產業升級的幅度小於全國平均產業的水準。因此相對而言，外資對中國大陸製造業，並沒有促進產業升級的影響。 其次，針對不同來源外資，對中國大陸製造業產業升級的影響。實證結果顯示，台港澳外資對中國大陸製造業的產業升級，並無顯著影響；一般外資的引進，對中國大陸製造業的產業升級並沒有幫助，反而出現反工業化的情形。 另外，針對不同來源外資，對不同工業化程度地區製造業產業升級的影響。實證結果顯示，台港澳外資，對中國大陸高工業化程度地區的製造業工業化程度的影響，與在低工業化程度地區的製造業比較，有提升產業升級的影響；一般外資對中國大陸高工業化程度地區製造業的產業升級，與低工業化程度地區製造業比較，並無明顯不同。 雖然從研究結果可得知，似乎中國大陸引進外資越多，不但無助於產業升級，甚至出現反工業化的情形。然而，從中國大陸的產業發展策略來看，在一九七九年改革開放之前，由於中國大陸實行重工業優先發展的「趕超戰略」，雖然使得中國大陸的工業得以迅速發展，但卻造成產業結構的嚴重失衡，農、輕、重工業的比例關係失調。因此，在引進外資的政策與過程中，希望利用外資的力量，來彌補中國大陸消費財產業的缺口，尤其佔外資來源最大的台港澳外資，也多是以生產消費財產業為主。所以整體而言，中國大陸引進外資的策略，對整體產業結構的調整，仍是有利的。 / This thesis investigates the issue regarding whether or not foreign direct investment (FDI) has upgraded China’s industrial structure. Using China’s official regionally-based panel data in 1993~1994, and 1997~1999, and several specifications of the fixed-effect model with a reciprocal of the Chenery-revised-Hoffmann ratio (C-H ratio) as the dependent variable, the primary finding is that FDI has had a negative influence on industrial upgrading in China during this period. This conclusion is surprising, but reasonable, due to (1) FDI resources coming from Hong Kong and Taiwan are concentrated on consumption goods industries in China. (2) FDI didn’t have absolutely a negative influence on industrial upgrading in China. Relative to the level of industrialization, industries of FDI is less then total industries. Therefore, FDI was no use on industrial upgrading in China. Secondly, this thesis separated the source of FDI into Taiwan, Hong Kong and Macao (THM hereafter), and other FDI (FOR hereafter), the conclusion indicated that both THM and FOR have had a negative influence on industrial upgrading in China during this period. Besides, relative to the different level of industrialization, the conclusion indicated that THM has had positive influence in the regions of low level of industrialization, than in the regions of high level of industrialization. FOR has had no influence in all regions. Although the conclusion showed that FDI has had a negative influence on industrial upgrading in China during this period. However, due to the development of heavy industry was priority in China’s industrial policy before 1979, the industrial structure in China was not balance. Therefore, to attract FDI has became the most important policy to make up for the gap of consumer goods industry. In conclusion, the policy to attract FDI could adjust the industrial structure in China.

戰後台灣經濟快速的發展，主要得力於民營製造業的高速成長。來台接收的官員陳儀，延續日治時期的專賣政策，將煙、酒、樟腦、度量衡與火柴繼續專賣。儘管在中國已廢除專賣制度，但在台灣仍舊繼續實行，限縮民營製造業發展的空間。 　　1945年10月全台民營製造業家數有10,300家，至1946年底家數減少39.6％，台灣人歷經二二八事件的抗暴，中國國民黨政府撤換陳儀，至1947年底家數成長45.6％，是民營製造業發展最黑暗的時期。大量日資企業被收編成官營事業，官股中的台股股權不是遭到漠視，不然就是遭到國家機構的侵權；台日合資企業則被清算標售，以排除台灣人在製造業的發展，陳儀當局則將標售日產美其名為扶植民營企業的發展；新設立的大公企業則受到當局百般的刁難與阻撓，標售的日資企業相當有限，發展情況則因經營者而各有差異。 　　日本人在台灣苦心殖民經營50年，其所創造的財富則難以算計，遣返時每人只換得若干小行李，身上只准攜帶1千元的現金歸向日本，其在台領取的退職慰勞金、臨時賞與金與解散津貼無法攜回日本，巨額的財富則轉移到台灣人手中，不然就是在台灣社會消費掉。陳儀當局下令回存千圓券禁止流通一年，實則凍結台灣人的流動資產。回存銀行變成抵押品，當局規定給付年息2％，借款則需支付年息2.5％，從中剝削台灣人的財富。解凍後因通貨膨脹價值已減少一半，勤樸的台灣人將此資金投資創業，表現成為1947年製造業家數的突然增加。 　　二二八事件後，中國國民黨當局逐漸改善對台灣的經濟政策，但中國國共內戰爆發，不當的貨幣與匯率政策，使民營製造業的經營環境遭致摧毀，工廠不是倒閉、半停工，不然就是易手。直到幣制改革，切斷台灣與中國的匯兌關係，中斷台灣的中國的貿易依賴關係，擴增對日本與美國的貿易關係，民營製造業才獲得重生的契機。官業則只願將經營不善的企業標售民營，民間申請經營的官業則因實施土地改革而被迫中止。官方依法不應該經營製糖的輕工業，但卻收編成官營事業；理應經營煉鐵的重工業，但反而要標售與出租給民間經營。台灣糖業公司的民股呈請撥一砂糖廠民營，財經官僚則以「不論可開工者，或不能開工者，一律不能出讓」，國民黨的官營政策是否代表公共利益，則不禁令人感到懷疑！ 　　中國國民黨當局實行的民營製造業政策，幾乎都是在應付當時的問題，並沒有一套有計畫的經濟政策。當局實施的補助與貸款政策、收購工礦業產品與工業配合供應軍事需求的政策，都是些短期性與臨時性的政策，實際發揮的功效有限。相反的，美援對穩定台灣通貨膨脹貢獻良多，只是外來統治的政權並未善盡將資源做合理分配，限制使用本地花生、芝麻等植物性的榨油業設廠，嚴重扭曲榨油業的發展。美援軍事資源，亦因當局未能有效推行軍工政策，使建設廳推行的民營工業配合軍需小組毫無成效可言，徒使民營業者大失所望。 　　美援貸款民營製造業，部份亦是四年經濟計畫的一部份。一般工業貸款又分中型民營工業貸款與小型民營工業貸款。工業計畫貸款從1951年開始，小型民營工業貸款則從1954年開始，中型民營工業貸款則從1960年才開始。綜合民營工業計畫與小型民營工業貸款觀察，就貸款家數分析，平均每年受貸家數約76.9家，全國民營製造業只有將近1％左右的工廠得到美援的貸款。貸款以1955年的1億8千餘萬最多，1953年約1千萬最少。美援貸款除1952年由新竹玻璃一家大型企業獨佔該業全部及較多的貸款外，其餘各大小型製造業幾乎都是或多或少得到部分貸款，獲貸企業並未呈現出「幾乎完全吸收該產業的美援貸款」的現象。1954年以前可說是由少數業別，尤其是紡織業與非金屬製造業獲得較多的貸款；1954年以後各業則是獲得多寡不一的貸款，美援貸款民營製造業並未集中於某一產業類別。 　　當局因土地改革而開放台灣水泥、台灣紙業、台灣工礦與台灣農林四間公司民營。1953年經濟部重估四間公司的資產，將資本額提高7-10倍；股票若根據1952年的市價重估，水泥、紙業、工礦與農林分別被高估4.32、3.33、3.7與3倍。而這被高估的佔數，也約略接近於1954年3月發行至當年6月，其盤價僅維持在面額的20％至30％之間。當局將四間公司股票做為補償地價，實際上並非有意要扶植民營企業的發展，故民營化後的產值並未增加。當局從中剝削小地主的利益，以做為補償統治機關財政赤字的一種手段。