台灣早期發展之產業多屬勞力密集產業，但隨著經濟的發展，已轉型成以資本密集及技術密集為主之產業。然而，各產業的勞動、資本及研究發展等要素之替代或互補之關係是否會隨著產業結構的變遷及時間而改變？ 本文主要探討1981~2000年間台灣製造業的資本、勞動及研發等要素投入間替代或互補的關係。使用Translog生產函數觀察我國中分類產業要素投入的情況。實證結果顯示：（i）各產業的資本與勞動均呈現替代之關係；（ii）大多數的產業，其勞動與研發之關係有逐年轉變為相互替代之趨勢；（iii）在資本與研發的關係上，傳統產業其資本及研發為互補關係，而長期以來接受政府扶植鼓勵的策略性產業則呈現互相替代之關係。 This study examines the relationship between inputs --- capital, labor, and R&D --- in industrial production in the manufacturing sector of Taiwan over the period between 1981 and 2000. Using Translog production function, our cross-industry analysis of 22 industries reveals that (i) Capital and labor are substitutes among all industries；(ii) For most of the industries, labor and R&D have gradually become substitutes；(iii) The relationship between capital and R&D is not so clear cut. It shows complementarity in the traditional industries but substitution in the industries especially supported by the government.
