隨著科技進步,國與國來往更加頻繁,貿易與投資的經濟全球化對勞動份額的影響成為近來討論的焦點。本論文利用2002年至2018年上市(櫃)的製造業廠商為研究對象,建立企業層級之panel data模型,使用固定效果模型進行分析,著重在全球化相關變數對勞動份額的影響,檢驗是否因為貿易自由化導致製造業勞動份額下降?此外,也將FDI變數分為三種衡量方式:有無對外投資、對外投資累積家數以及對(非)中國地區投資家數。實證結果顯示,無論勞動份額是否包含員工福利,FDI變數皆具有負向顯著性,特別是對中國地區的投資,但對非中國地區則無顯著影響;另外,使用出口金額以及出口密度衡量,也呈負相關且有顯著性,綜述以上結果,經濟全球化對製造業勞動份額具有一定的負向影響。;Along with technological progress, there is increasingly and frequently trading across countries. How economic globalization, in terms of international trade and investment, affects firms’ labor share has attracted widely concern. Using a panel dataset of Taiwanese firms listed on the stock market for 2012-2018, this thesis aims to investigate the influences of exports and foreign direct investment (FDI) on firms’ labor share in Taiwan. Using the fixed effect of panel data model and various measures of FDI, empirical results find that FDI has a significantly negative relationship with labor share, particularly FDI toward China; while FDI to other countries have an insignificant influence on labor share. This thesis also finds that exports, in terms of value or intensity, exhibit a negative influence on labor share. Overall, economic globalization has a negative impact on manufacturing firms’ labor share in Taiwan.