本研究以民國95年工商普查資料，探討軟體與資料庫投資之影響因素，及軟體與資料庫投資對於廠商的生產力與獲利之影響，而生產力採用採用Solow-residual的生產力衡量方式；關於軟體與資料庫投資影響因素分別採用Logit與Tobit進行實證估計，結果發現軟體及資料庫投資與廠商規模大小、資本集中度、使用電子交易、外銷比例皆有正相關，而與廠齡並無顯著相關性；而軟體與資料庫對生產力及獲利的影響，則採用PSM分析方法，透過Nearest neighbor及Kernel兩種matching方式實證結果如下：(1)投資軟體與資料庫之廠商的生產力較未投資的廠商為高。(2)有投資軟體與資料庫的廠商獲利能力與未投資的廠商獲利能力並無顯著差異。;In this study, the information retrieved from the bureau of industrial and commercial census, year 95 of Taiwan was used to investigate the factors influencing the investment in software and database, and the consequential effects in the productivity and profitability from the perspective of the investing firms. Solow-residual productivity measurement is adopted, and Logit and Tobit are applied respectively in investment in software and database in terms of firm scales in empirical estimation. The result indicates high positive-correlation between the investment in software and database and firm scale, capital concentration, deployment of electronic trades, exportation rates in corporate sales while no obvious correlation with firm age. PSM is adopted to analyze the impact caused by software and database investment to productivity and profitability, and the result indicates, by Nearest neighbor and Kernel matching, 1.) the productivity is higher amongst those firms that invest in software and database, 2.) the investment in software and database is not prominent factor in firm profitability.