隨著時代的進步，遊戲這名詞已經不是傳統大人口中那荒廢課業的元兇了。而是一個新崛起的產業名詞。這幫助過韓國走過金融危機谷底的產業，在世界造就了數百億美元的產值。遊戲儼然已經是我們不能小看的產業了。在台灣遊戲產業還尚在萌芽階段，所以還有很多可以改造進步的空間。
基於上述原因，本研究意圖探討遊戲公司的經營績效是否能夠成為遊戲公司的獲利因子。本研究選取上市櫃11家公司6季的資料，利用投入導向DEA分析模式，以研發費用、廣告推銷費用為投入變數，當季營收為產出變數，分析各公司前後季的效率值進行分析，隨後再利用迴歸模型來探討各公司間的固定效果，時間效果等等研究。
研究結果顯示：台灣數位遊戲產業，目前還處於學習階段，故許多的研發投資目前皆尚未能夠看到實質的成果。所以我們依然需要仰賴代理國外遊戲，但這畢竟是必須要走的過程，相信在各方面不斷的進步下，我們的遊戲產業終究能走出自已的道路。
As the time goes by, the noun---P.C. Game is not to belong to the killer of school work. Instead of it, GAME is a noun of a new industry .This industry that helped South Korea going through the Asia Financial Crisis is creating billions Dollars value of outputs. The Game has been NOT A SMALL industry. In Taiwan, the Game is a new born industry. There is a huge space for growing up. Basic on this, this research is going to probe into if the management achievement could be the factor of the game company’s profit. In this research, there are data for 6 Quarters of 11 public companies, using input-led DEA mode, researching costs and advertising cost would be the input variable, earning of the quarter would be the output variable, to analyze efficiency belong to different quarters in each company. Then, to probe into what the fixed-effects and time-effects would be. And the result shows that the digital game in Taiwan is in a learning phase, researching inputs haven’t been real benefits. Therefore, we still need to depend on agent. But this is the necessary process. Lasting making progress of each union, I believe that the game industry in Taiwan will go in its way.
