台灣遊艇業在過去二十年間成功地從廉價小型遊艇生產者，轉型 成為中大型、中高單價遊艇生產者，以客製化模式在國際遊艇市場中 生存。本文主張這個案例呈現出彈性專業化可以作為產業升級在技術 追趕外的另一種模式，彈性專業化指的是利用高技術勞動力與不斷創 新，以因應市場的快速變化的生產模式。透過蒐集文獻資料，以及深 度訪談木工師傅、工程師、負責人、經理人及協力廠商，並實地觀察 施作過程，本文發現台灣遊艇業在面臨成本升高的衝擊下，必須轉往 中大型、中高單價遊艇市場發展，但受制於市場地位而必須仰賴客製 化模式和歐美廠商做區隔。另一方面，既有的木工在工匠生產模式中 所孕育的技能支撐了客製化的發展，木工所培養的現場應變能力比合 乎管理理論的組合式工法更能快速應對客戶的特殊需求，同時在生產 現場孕育了不斷自我提升的能力，促成品質得以不斷提升，支撐了遊 艇業的升級。

Over the last two decades, yacht makers in Taiwan successfully shifted their products from small, lower-value-added yachts to mega-yachts with higher values. I argue that this case demonstrates flexible specialization, which refers to a production model that relies on high-skilled workers who can instantly respond to rapid market change. I obtained the data by collecting relevant documents and interviewing owners, managers, engineers, carpenters, and other relevant actors, which yielded the following findings. In the late 1980s when yacht makers lost the competitiveness in the market of small yachts, many chose to upgrade to the market of mega yachts. Because of the lack of market status, however, Taiwanese yacht makers must rely on customized orders for upgrading. The craftsmanship embedded in the traditional model of production buttressed the development of customized production and facilitated the long-term improvement of quality, but it also prevented yacht makers from adopting the module production system.