本文旨在確認臺港澳企業與其他外資企業，在中國大陸製造業生產績效的差異。利用Battese and Coelli (1995)所提出的實證模型以及1993、1994與1997年《中國統計年鑑》、《中國工業經濟統計年鑑》中的官方統計資料，估計隨機邊界生產函數(stochastic frontier production function)。由研究發現，在控制了其他因素之後，1993與1997兩年臺港澳與其他外資企業的生產績效並無顯著的差異。但1994年臺港澳企業的生產績效，卻較其他外資企業低落。其隱含了文化因素並沒有使臺港澳資企業的生產效率明顯地高於其他外資企業，此與2001年陳永生的研究結論並不相符。 This study aims to investigate the difference between the technical efficiency of Taiwan, Hong-Kong and Macao enterprises (THM, hereafter) and that of foreign enterprises from other countries (FOR, hereafter) in China's manufacturing sector. This study utilizes the empirical methodology model proposed by Battese and Coelli(1995) and the industrial-based panel data from 1993-1994 and from 1997 provided by various years of China Statistical Year Book and China Industrial Economy Statistical Year Book to estimate the stochastic frontier production function. The primary finding of this study is that, after controlling other explanatory variables, there is no difference in technical efficiency between THM and FOR in 1993 and 1997. However, the technical efficiency of FOR was better than that of THM in 1994. This result also implies that the cultural factor didn't help the technical efficiency of THM to be better than that of FOR. This result is quite different with the conclusion of Cheng (2001).