2005年天下雜誌製造業一千大資料顯示，國內企業總部有四成比例分佈在台北都會區，而近年來新竹科學園區的崛起對台灣經濟發展有其不可忽視的力量，而其形塑帶來新的產業空間意象（知名地域品牌）、高科技產業群聚以及產業網絡發展更進一步帶動周邊廠商或總部在新竹縣市聚集。 回顧近代區位選擇理論及企業總部相關文獻，指出生產性服務業及創新氛圍對製造業總部在地理空間區位選擇具有關鍵性的影響；並透過觀察臺灣地區各縣市企業總部分佈情形及兩岸分工的現況分析，藉由logist統計分析並以深入訪談方式確認企業設置總部區位分佈因素，提出以下結論：觀察發現製造業企業總部空間分佈差異性頗大，其中制度因素透過統計分析結果證實會對企業總部區位分佈產生影響，尤其是大廠在總部區位分佈上比較偏好工業地域（台北及新竹縣市）。 在兩岸專業分工方面，形成特定地域擁有科技產業群聚，並可發現其地理空間分佈以新竹科學園區、南港軟體園區及內湖科技園區為主，前兩者為制度下的產物，而後者則為民間自主力量，由內湖科技園區、南港軟體園區以及新竹科學園區，以及北部地區充足的知識設施及產、官、學界共同建構出的創新氛圍確實影響企業總部區位分佈。 企業總部主要是組織上指揮系統的概念，總部提供各子公司所需要的技術、資金、行銷策略和在地化的配套措施，近年國內製造業廠商大量出走對岸，導致國內產業及組織發生結構性的改變，基於國際化競爭及全球化佈局之際，企業如何調適與轉型即成為未來生存的關鍵所在。建議政府未來持續培育優質研發環境及高素質人力資源，持續強化創新氛圍塑造產業發展優質環境。 / According to the 1,000 major manufacturing industry in Taiwan,’ 40% of domestic enterprise headquarters are located in the Taipei metropolis. In recent years, the emergence of Hsinchu Science Park shows strength of economic development in Taiwan. This strength further moulds and brings the new industry space image (famous region brand), the industry cluster, as well as the development of industry network. Moreover, these factors drive related manufacturer or general headquarters to assemble in Hsinchu. Reviews of modern position theory and general headquarters point out that the productive service industry and innovative atmosphere have critical influence on sing geographical space position for the manufacturing industry. This study observes the general headquarters of enterprises of all counties and cities in Taiwan; By using logist statistical analysis and the interview method to confirm distribution factors of general headquarters position, this study propose the following conclusions. There is great difference in the space distribution of general headquarters between manufacturing industry enterprises. Among them, the statistical analysis confirms that the factor of system has influence on the position of enterprises general headquarters. Especially, as far as the general headquarters location is concerned, big factories have preference for choosing industrial regions. For the part of division among specialized deartments of two sides, clusters of scientific and technological industry, which form specific regions, are located mainly in Hsinchu Science Park, Nankang Software Park, and Neihu Technology Park. The first two parks are products of government systems, while the third one is established by independent strength of private companies. It is showed that the innovative atmosphere, which is composed of the above three parks and sufficient knowledge facilities in northern Taiwan, indeed influences locations of enterprises general headquarters. The general headquarters of enterprises are mainly the concept of the command system in an organization. It is suggested that the government should keep cultivate research/development environment and high quality human resources, and strength innovative atmosphere to mould better industry environments in the future.