本文利用奧地利學派的生產結構觀念，選出南韓產業間重要的依存關係，構建其產業系統，並與我國的產業系統比較。然後，明確界定糧食、能源、石化、鋼鐵、及林紙五個產業系統，補入準糧食、服飾、化學、營建、電工、其他、及服務七個集合，再作兩國產業結構的全面比較。由兩國產業系統與結構的比較，可以獲知兩國的經濟發展，在各別產業系統的安排上，並無太大的差異。本文更於同中尋異，列舉兩產業活動中若干實質上的差異，以供各界參考。

In this paper, by using Austrian economist’s concept of production structure, the author extracts the important dependencies among South Korea industrial sectors, builds her industrial systems, and then compares them with those of Taiwan. Afterwards, he clearly identifies five industrial systems, namely foodstuff, energy, petrochemicals, iron & steel, and forestry & paper. Those sectors which do not go into the above five systems are classified into seven sets: quasi foodstuff, apparel & accessories, chemicals, construction, electronics, others, and services. Finally, an overall comparison between the industrial structures of those two countries is made. Based on the above mentioned comparison, the author finds there is no significant difference in their arrangement of industrial systems. Nevertheless, he lists some real differences in their industrial activities as the readers; references.