本研究以1991年至2004年台灣製造業中分類15個產業為實證對象,並採用超對數成本函數為理論模型,再進一步將此模型推導出成本份額函數,以作為實證模型。在估計方法上則使用結合橫斷面與時間序列特性的縱橫資料模型中的二維固定效果模型進行分析。實證分析上我們討論在控制與其他先進國家進出口貿易的情況下,台灣與中國大陸整體進口貿易對於台灣製造業非技術性勞工薪資份額的影響;接著再進一步將從中國大陸進口財貨細分為進口中間財(用以代理生產外包變數)與進口最終財後,分析兩者對非技術性勞工薪資份額的影響;最後再處理內生性問題以減少估計偏誤。 本研究實證結果發現如下: (1) 以台灣與中國大陸整體進口貿易而言,對非技術性勞工需求減少之不利影響主要來自對大陸進口以及本身產業研發支出,其中又以研發支出影響最大。 (2) 若進一步將與大陸總進口細分為進口中間財(外包變數)以及進口最終財,並將外包變數定義分為廣義與狹義,在狹義外包變數定義下對於非技術性勞工需求影響不顯著,但與大陸進口最終財以及產業研發支出則有負面影響;而在廣義外包變數定義下對非技術性勞工需求有負面影響,但影響小於與大陸進口最終財以及產業研發支出。 (3) 處理內生性問題後發現在廣義外包變數定義下對非技術性勞工需求的負面影響增加並大於進口最終財所帶來的負面影響。 This study intends to empirically investigate the impacts of trading with China on the employment of unskilled labor of Taiwanese manufacturing. The data applied is the 15 two-digit Taiwanese manufacturing industries over the period of 1991-2004. Basing on quasi-fixed translog cost function, we derived the cost share equation of the unskilled labor as our empirical model. The main findings of this study are as follows: (1) Imports from China and industrial investment in R&D activity are the two primary factors to account for the decreasing employment of unskilled labor, with the decreasing effect from technological progress proxied by industrial R&D investment being more important factor than the other. (2) We further divide the imports from China into intermediate goods (proxy for outsourcing) and final goods. In this paper we define two different measures of outsourcing as narrow and broad definitions of outsourcing respectively. In the case of narrow definition of outsourcing, we find investment in R&D activity and import of final goods from China are the primary factors to explain the decreasing employment of unskilled labor, but the impact of narrowly defined outsourcing is insignificant. However, in the case of broad definition of outsourcing, outsourcing to China has significant negative effect on the employment of unskilled labor, but its impact is smaller than industrial R&D investment and import of final goods from China. (3) After dealing with the problem of endogeneity, in the case of broad definition of outsourcing, we find that, compared with the impact of import of final goods from China, outsourcing to China has more significant negative effect on the employment of unskilled labor.