本文利用民國100年臺灣製造業普查以及95年與100年廠商追蹤資料來探討網路科技對廠商生產活動分割的影響。實證結果,發現採用網路採購、網路銷售、網路管理內部以及網頁經營對境外生產、國外外包、三角貿易皆有明顯正向關係,其中尤以網路採購的影響最強。值得一提的是,此效果不侷限有外資股權或對外投資的廠商,網路科技的使用並且對規模較大的廠商從事生產活動分割較有助益。最後,為了降低網路科技使用的內生性問題,本研究採用傾向分數配對法(propensity score matching, PSM)進行估計,發現網路採購的初次採用對於開始從事三角貿易的機率提升了15%,而持續採用網路採購的廠商效果為正向但不顯著,意味著剛開始採用網路採購的效果對三角貿易活動的影響最為強烈,但隨後其持續性會降低。其他廠商特性方面,廠齡越輕、生產力越高、有出口行為及研發投入的廠商,越傾向從事國外外包、境外生產以及三角貿易的活動。;This paper provides empirical evidence on the relationship between Internet technology and fragmentation. Using the Taiwanese manufacturing Census in 2011 and a balanced panel dataset covering 2006 and 2011 Census, the results show that firms use e-buying, e-selling, e-interior and website have a significant positive effects on engaging in offshoring, foreign outsourcing and triangular trade. Among all these information and communication technologies (ICTs), e-buying is shown to be the most important technology. Notably, this effect doesn′t confine to foreign-owned firms and firms undertaking foreign direct investment. Large firms also benefit more from using ICT. In order to reduce the endogeneity problem of Internet technology, we use propensity score matching for the analysis. We find that firms using e-buying for the first time are 15% more likely to undertake triangular trade. However,the effect diminishes and turns to be insignificant for firms continuing to use e-buying. This imply that first-time e-buying user has a strongest effect on triangular trade and then its effects decrease significantly. For other firm characteristics, R&D, productivity and export performance all have positive effects on foreign outsourcing, offshoring and triangular trade.