台灣的遊艇產業是一項小而美的精緻工業，在過去30餘年的製造經驗，值得深入探討與瞭解其產業的發展歷程。本研究透過深度訪談法，輔以資料的蒐集，從路徑依賴的觀點探討台灣遊艇產業的發展脈絡，瞭解產業轉型的歷程。研究結果顯示，台灣的遊艇製造技術是於偶然機會學習，駐台美軍的引進，開啟台灣遊艇產業的發展。當遊艇外銷屢創佳績時，由於代工帶來穩定的獲利，致使業者缺乏自行發展品牌的壓力與動機，因而在報酬遞增的正向回饋下，難以跳脫傳統學習路徑，產業發展過程進入鎖進效應的現象。自80年代末全球遊艇市場的需求疲軟，台灣的遊艇產業急速衰退，多家廠商紛紛倒閉或停工。部分業者將遊艇廠移往勞力便宜的大陸生產小型遊艇，而續留台灣的遊艇廠商為反轉局勢，力求轉型，朝向大型化與客製化方向發展。

Taiwan's Yacht Industry is a small but exquisite industry. Its manufacturing experience in the past thirty years is worth exploring so as to understand the development of this industry. The purpose of this study is to find out the inheritance of its transformational process by discussing the development of Taiwan's yacht industry with a thorough interview and a collection of data. On the perspective of path dependence, this study explores its development and transformational process. The results are as follows. First, Taiwan's chance to develop yacht industry came as the U.S. armies stationed in Taiwan and introduced the technology. However, with the prosperous export of yachts and the stable profits from OEM, the manufactures lacked the stress and motivation to develop their own brands. Because of this, it was difficult for them to learn new skills to avoid the effect of the lock-in. As the global yacht market had shrunk since late 1980s, Taiwan's yacht industry was in rapid decline. Many manufacturers had closed down their factories or lay off the staff. Some factories moved to China to produce small yachts for the lower labor cost there, while the remaining yacht manufacturers in Taiwan strived to transit towards the development of large-scale and customization.