本研究以區域創新系統觀點，分析在兩岸區位優勢差異下，影響台灣製造業廠商兩岸研發區位選擇及廠商研發網絡治理情形，強化既往研究未同時關注台商、兩岸地區及偏重個案研究的不足之處；經實證結果發現，區位優勢、研發部門類型、市場規模、政策條件、產業群聚、知識流通及研發經費投入等變數為台商兩岸研發區位佈點的影響變數，除了市場規模及市場型研發部門與研發區位選擇呈現負向關係外，其他皆與區位選擇呈現正向關係，顯示除因台灣市場規模太小造成台商選擇至對岸設立研發部門外，台灣在其他表現上皆較對岸具有吸引力，台灣仍具有不可忽視的區域創新能量，建議政府部門應在產業政策上有新作為，提供廠商各項研發所需要的協助，以吸引更多本土企業於台灣設立研發部門，以不斷累積及提升台灣的研發競爭力。 區域創新系統強調區域內行動者的網絡連結及互動，形塑該地區無可取代的區域特色，為彌補研發區位選擇的量化研究，無法表達出區域創新系統內廠商在地化網絡連結及互動的情況，本研究在研發網絡治理部分以華碩企業集團為研究對象，探討其如何運用本身及當地資源，建立在地化網絡及維持網絡關係運作等網絡治理議題，經研究結果發現，由於華碩企業集團具有豐富的研發經驗、高水準的研發人員及雄厚的資金，扮演在地化網絡主要行動者的角色，掌握與其他行動者（例如政府部門、研究機構、大專院校及其他廠商等）間關係建立的主導權，在研發技術的傳遞上係以公司內部的垂直組織網絡為主要傳遞路徑，與區域創新系統內各行動者的網絡關係及在地鑲嵌程度不強。 / With the viewpoint of regional innovation system, this paper analyzes the impacts of R&D locational choices and enterporises’ R&D network governance that manufacturing firms in Taiwan have under the differentiation of locational advantages between China and Taiwan as well as consolidates some points which are incompletely focused in the past on Taiwanese firms, two sides of Taiwan Strait, and overweighing case-studies. The empirical evidences bring that the impacts of variable to locational distribution of Taiwanese manufacturing firms across the strait are many: locational advantages, the types of R&D unit, the scales of market, policy conditions, industrial clusters, knowledge flows and R&D investment. Except for the negative correlations between the scale of market/type of R&D unit and R&D locational choices, the rest variables have the positive correlation with R&D locational choices, which means that, barring that the scale of market in Taiwan is so small that Taiwanese firms choose to institute R&D spots in China, other variables in Taiwan are more attractive than those in China; Taiwan possesses innegligible energy of regional creativity. The suggestion is that the government has to take new actions on industrial policy, providing the assistance to R&D that enterprises need, in order to attract more and more local enterprises to set up their R&D functions in Taiwan for accumulating and advancing Taiwan’s competitive power continuously. Regional innovation system emphasizes on actors’ network linkages and interactions within one region, shaping irreplaceable regional characteristics for that region in order to atone for the quantitative research of R&D locational choices which cannot express the situation of enterprises’ localized network linkages and interactions within regional innovation system. Taking ASUS as example, this research, in terms of network governance, confers how ASUS draws on own and local resources for network governance issues like establishing localized networks and maintaining the operation of network relations. After the analysis, it is found that, on account of ASUS with abundant R&D experiences, high-level R&D staffs and tremendous funds, ASUS plays the role as key actor in the localized network, controlling the predominant power established by relations between other actors (i.e. public sectors, research institutes, colleges/universities, other enterprises and so on). In terms of R&D technology transfer, vertical networks in the inner company as main transfer passage is less attached with every actor’s network relation and its local embeddedness within regional innovation system.