本文旨在利用1998年至2003年台灣上市上櫃紡織與通訊產業之財務報表及相關資料，利用GM(1,N)灰關聯、Pearson相關係數、資料包絡分析法及Tobit迴歸模型，探討研究發展與人力資本對生產效率（技術效率、純技術效率、規模效率）之影響。本研究重要發現：研發投入將顯著提升台灣紡織業與通訊業之效率三指標，顯示無論是傳統產業或高科技產業，透過內部研發投入而朝ODM發展，係提升台灣產業競爭力之可行性策略。台灣紡織業及通訊業之平均技術效率分別為0.620及0.619，顯示二個產業尚有38%之效率提昇空間。在紡織業方面，員工平均服務年資、員工平均年齡、高學歷比重與每人營收等四項人力資本指標，對技術效率皆呈現正向且顯著的影響；在通訊產業方面，發現員工平均年齡與每人營收，對技術效率存在正向且顯著的貢獻；顯示無論傳統紡織產業或是高科技通訊產業，皆可經由人力資本投資以提昇其生產效率。

This paper explores the effect of R&D and human capital on production efficiencies (including technical, pure technical, and scale efficiencies) using the data of Taiwan's textile and communication industries during 1998 to 2003. Specifically, we first apply GM (1, N) Grey Relation model and Pearson coefficient of correlation to examine the adequacy of input and output variables. Then, we apply Data Envelopment Analysis to estimate production efficiencies, and test if R&D shows significant influence on efficiencies of sample industries. Finally, we utilize Tobin regression model to evaluate the impact of human capital on production efficiencies of sample industries. Our findings are: R&D expenditures would help sample industries improve their production efficiencies. Accordingly, adopting ODM strategy by means of R&D investments could enhance sample firms' competitive advantage. The average technical efficiencies of textile and communication industries are 0.620 and 0.619, respectively, in dicating each industry has 38% inefficiency to be improved. For the textile industry, the human capital variables of average employee service years, average employee age, education degree ratio, and revenue per employee have significantly positive effects on technical efficiency. For the communication industry, average employee age and revenue per employee also have significantly positive impacts on technical efficiency. These results indicate that sample industries could enhance production efficiencies by increasing investments in human capital.