;The development and popularity of the Internet has brought unprecedented changes in our lives and unlimited development possibilities, and has also increased the change in the use of the Internet in various industries. Immediately after the emergence of the Internet of Things, this issue has been deeply rooted in our lives. The stable development of the Internet and the development of the Internet of Things industry complement each other and extend more related industries; and the Internet of Vehicles is an extension of intelligent transportation in the Internet of Things. At the same time, the Internet of Vehicles is also one of the most promising industries in the field of Internet of Things applications. Transportation is a necessity of our daily life. At the same time, we also have a certain dependence on transportation, we can also know the importance of the Internet of Vehicles to our lives. The advent of the Internet of Vehicles has also changed our driving habits. At meanwhile we can make up for or provide better solutions to the parts we haven′t noticed in the past. For example, it is important to promote the Internet of Vehicles. Important implications include providing efficient use of roads and reducing the risk of traffic jam; and intelligently calculating the vehicle′s optimal driving speed to reduce fuel consumption and excessive exhaust emissions. The development of smart cities is closely related, providing road drivers with the best behaviors calculated through calculations. In addition, it can also be applied to satellite navigation to provide more real-time driving information. These changes have a great impact on our daily lives. As the Internet of Vehicles has penetrated into our lives, we should better understand the subsequent development of this industry and further study the operating effectiveness of the Internet of Vehicles industry. The scope of this research is listed companies engaged in the development of Internet of Vehicles-related industries in Taiwan. The total sample size is The analysis results of 57 listed companies can be used as a reference for subsequent investment in various industries