本研究以台商大陸子公司為研究對象，探討台商大陸子公司之企業內貿易策略對經營績效之影響。
隨著國內產業結構轉型與全球化經濟的思維，台商顧及成本壓力，須對外尋求資源之最適配置，並促使台灣跨國企業海外投資之風潮日益盛行。1991年政府正式核准台商赴大陸間接投資之後，隨著中國大陸加入WTO、世界工廠及「12、5」之後轉型為世界市場等優勢投資環境，不但各國跨國企業爭相進入中國大陸投資，台資企業在全球化佈局的經營策略及政府放寬赴大陸投資條件與項目下，亦紛紛前往中國大陸投資(郭國興，王永昌，李政德，郭義隆，2014)。
在中國大陸內需市場競爭日趨激烈的情況下，台商大陸子公司必須更能發揮與母公司間之企業內貿易策略(intra-firm trade strategy)---包括出口創造效果(export creating effect)、逆輸入效果(export creating effect)與出口替代效果(export substitution effect)，並融合當地的投資資源，以獲取公司經營之持續成長。
本研究主要以台商大陸子公司為研究對象，探討子公司與母公司間之企業內貿易策略對其經營績效之影響，俾作為台商大陸子公司開拓中國大陸獨特內需市場之參考。
Base on research the study of intra-firm trade strategy on business performance: The Case of Taiwanese firms in China.
Along with the domestic industrial restructuring and globalization of economic way of thinking, Taiwanese take the cost down pressures into account and have to search for the external resources for the optimum configuration, and actuated Taiwan enterprises increasingly to invest in overseas. The Taiwanese government formally approved indirect investment in the mainland China since 1991, and also along with the mainland China's accession to WTO, became the factory of the world. After mainland China’s transition from the factory of the world became the world market and provided the better invest environment for foreigner. The business strategy of globalization and the layout of the mainland China’s government to relax restrictions on conditions for investment and projects, not only attracted the multinational countries eager to invest in the mainland China, but also Taiwanese enterprises too.
Increasingly competitive situation in the mainland China’s domestic market, therefore Taiwan’s subsidiary in China must apply better in the enterprise business strategy (intra-firm trade strategy) between the parent company – including the export creating effect、export creating effect、export substitution effect, and the integration of local investment resources, for sustained growth of the company.
In this study, mainly analyze the Taiwanese subsidiary in mainland China and investigate the effect of the enterprise by using the intra-firm trade strategy between the subsidiary and the parent company of the operating performance of its business strategy. However, this study could become a further reference for Taiwanese enterprises who seek to invest in mainland China.
