在現今台灣與國外投資與貿易關係日益密切之下，而要素移動與商品貿易之間具有替代關係或互補關係，在貿易理論上並沒有一致的結論，實證研究結果也不明確。而紡織成衣業對台灣之經濟發展具有不可抹滅之地位。因此，本研究將以台灣紡織業投資與貿易之資料，檢驗投資與貿易之關連性。實證結果顯示：1.紡織業投資額與紡織業之貿易額及出口額有正向關係，顯示台灣紡織業對外直接投資有助於帶動台灣紡織業之貿易成長；2.台灣紡織業整體投資額與紡織業之產業內貿易指數呈正相關，顯示台灣紡織業與國外子公司為垂直分工；因此台灣紡織業應積極研發新技術、提升品質，提高台灣紡織業對外之競爭力與產業升級機會。

The foreign direct investment and trade are Increasing in Taiwan. The alternatives or complementary of foreign direct investment and trade relationship is no consistent conclusion in the trade theory, empirical results are also not coherent, and textiles industry is the most important industry in the economic development of Taiwan, and this study adopting the data of Taiwan's textile industry investment and trade will inspect the relationship between investment and trade. Empirical results reveal the following statement: 1. Textile industry investment and export trade volume has a positive relationship ,and it maintains that investment will promote Taiwan’s trade growth; 2. Textile industry investment and G-L index has a positive relationship, and it suggests that relationship between the textile industry and their foreign subsidiaries is vertical specialization; Accordingly, Taiwan's textile industry should actively develop new technologies, improving the quality and the competitiveness of Taiwan's textile industry. furthermore, enhancing the opportunities for industrial upgrading.