本研究係以台灣地區上映之台灣及美國製片電影為基礎，建構電影票房績效評估之模型，以瞭解觀眾在選擇國片或美製電影時，所考慮之重要影響因素。藉由對樣本採取迴歸分析，並建立不同製片來源的區分及交互作用的影響考量後，研究結果發現，台灣製片電影在台灣票房收入的變化上，主要是受到觀眾口碑的訊息效果所致，其餘變數則未見顯著之影響。而美製電影則可能因電影類型及製片廠商的不同，而造成票房收入的差異，但影評的意見對票房表現卻可能產生負向影響，導致電影產生「叫好不叫座」的現象。整體而言，國片未來應加強口碑行銷，並積極培養更多人才投入產業。而對於美製電影在台的發行策略，則應注意觀眾偏好之類型，同時應避免進行過度的專業意見評論，以免對於票房績效產生反向的影響效果。

This study establishes a performance model for the motion picture industry in Taiwan, and the main purpose of the model is to explore the determinants of movie box office sales. By utilizing and categorizing the samples of Taiwan-and American-produced movies during the research period, this study finds that the significant factor for the sales of Taiwanese movies is the audiences' word-of-mouth. On the other hand, the sales of American movies are affected by the genres and producers. However, the box office performance of American movies in Taiwan would be negatively affected by professional critics. We speculate that general audiences would have contrary preferences and viewpoints with professional critics and thus leads to the result. Finally, we suggest that Taiwan motion picture industry should increase budget on word-of-mouth marketing and incubate talent people. And screenplay firms or agents of American movies should consider avoiding professional critics for certain genre; therefore the industry could towards to the goal of the value maximization.