新竹科學園區從1980年成立至今已有數百家高科技廠商進駐，也是全球半導體製造業最密集的地方。園區內廠商包含積體電路、電腦及周邊設備、通訊、光電、精密機械與生物科技等六大產業，除此之外，也有專業IC設計軟體供應商（例如：思源科技）。而園區內的高科技及傳統製造產業在境外委外方面已累積很長一段時間的經驗，但較少學者針對境外委外的議題進行探討，因此本研究除了以交易成本、代理成本、資源依賴及資源基礎的觀點來建立影響企業境外委外的因素外，也同時考量國際化的特性以及策略性委外觀點；另一方面，也進一步以新竹科學園區內之科技企業為主，針對有境外委外經驗的部門之人員進行樣本資料的搜集，企圖瞭解不同產業別、組織單位及階層人員類別下，其重要影響因素之差異性。研究結果發現影響企業境外委外重要因素在不同產業別、組織單位及階層人員類別皆為部份顯著差異；其中「核心能力及技術領先優勢」、「資源相互依存」因素在不同產業別中具顯著差異性；而在組織單位中，除「資源所在區域的特殊性」、「技術不確定性」、「風險規避」及「代理關係時間長短」因素具顯著差異外，其它皆未達顯著水準；在階層人員類別中僅「核心能力及技術領先優勢」及「代理關係時間長短」因素具顯著差異。本研究將針對研究結果進行歸納整理，並且提出可供業界參考建議的方向。

Hsinchu Science Park was established in 1980, there are hundreds of high-tech companies such as integrated circuit manufacturers, computers and peripherals, communications, optoelectronics, precision machinery and biotechnology industries. Both high-tech and traditional manufacturers have lots experiences of offshore outsourcing, which has become an important aspect of the operations. Many companies have lots of experiences of offshore outsourcing, accordingly, this study was aim to summarize the related factors effect on offshore outsourcing by theory of transaction cost, agency theory, resource based theory and resource-dependence theory, that internationalization and strategy outsourcing were also involved. Furthermore, the different analysis of offshore outsourcing on industry types, organizational unit and staff echelon was also explored in this study. The analytical results showed that, "core capabilities and technology leadership" and "interdependent resources" have significant difference on different industries; "resources exists in special areas", "technical uncertainty", "risk aversion", and "the duration of agency relationship" have significant different on different organization unit; finally, "core capabilities and technology leadership" and "the duration of agency relationship" have significant different on different positional level. The final results are summarized and valuable suggestions are proposed later.