目前全球光學膜產業發展快速，在2007年整體光學膜產值已經達到約台幣120億元，每年更是以20%~30%快速成長，資本投資動輒上千億的光學膜產業，已是當前帶動我國產業發展之下一個重要的里程碑。 資料包絡分析模式(DEA)被廣泛應用於各個領域來分析「經營績效」。本研究探討從2003年至2007年間國內光學膜產業之經營績效，選定3項投入與2項產出，利用資料包絡分析法衡量業者間之效率值；用差額變數分析提供業者無效率營業單位明確之改善方向；用敏感性分析，找出光學膜各家的競爭優勢，再透過Malmquist生產力指數對產業趨勢做分析。 ;Optical film Industry has been developing rapidly in the worldwide market over last several years.The worldwide market’s amount of optical film was up to huge amount 12 billions in 2007. The annual growth rates of optical film within recent years are about 20% to 30%. Due to a large amount of investment and output vale, the optical film will become one of the most important industries in Taiwan. Data Envelopment Analysis(DEA) has been widely used in the varietity of industries to measure their performance of business. This research discussed operational performance for Taiwan’s optical film industries from 2003 to 2007. Through three inputs and two outputs, DEA method compute relative efficiency among optical film industries, differential variable analysis which can offer inefficiency players specified direction to improve, and sensitivity analysis which can find out their relative advantages of competition. Further, using Malmquist Productivity Index(MPI) to evaluate the development trend of optical film industry.