近年來，天津憑藉著製造業的強勁發展而重新成為了中國大陸最為重要的發達大城市之一，天津台資製造業企業則在其中發揮了舉足輕重的作用，而其發展也是大陸整體製造業企業發展的一個縮影。本文分析了天津台資製造業企業的特點及其當前面臨的嚴峻經濟情勢，並結合臺灣創新育成中心的成功經驗，以創新為核心提出了促進其轉型升級的對策建議。

With the great development of manufacture in recent years, Tianjin has become an important and developed big city in China. Taiwan-invested manufacturing enterprises played an important role in Tianjin's development, and they are also an epitome of the whole China manufacture. This thesis analyses their traits and severe economic situation that they are facing, combining the successful experience of Taiwan's innovation and incubation centers, offers policy advices with innovation as the core that can help these enterprises with transformation and upgrading.