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題名 台商赴大陸投資與經營成敗之研究 作者 黃清雄
Huang, C. S.貢獻者 高孔廉
黃清雄
Huang, C. S.關鍵詞 經營成敗
台商赴大陸投資日期 2001 上傳時間 15-四月-2016 16:12:05 (UTC+8) 摘要 本研究以赴大陸投資之台商協會會員為研究對象，選擇位在深圳、東莞，長江三角洲之上海、蘇州…等，珠江三角洲的廣東、珠海…等，以及福州、廈門等地之台商共計8,501家，以隨機抽樣方式，抽取600家廠商發問卷調查，瞭解台商赴大陸投資及經營成敗的原因，計回收125家，回收率20.83%，調查結果發現： 參考文獻 一、中文部分1、林明杰等，「台商赴大陸投資法律須知及自身權益保障手冊」，經濟部投資審議委員會，民國九十年一月再版。2、許惠祐等，「大陸地區台商協會會員名錄」，財團法人海峽交流基金會，民國九十年一月第二版。3、高長，「大陸台商企業經營當地化及其對台灣之意涵」，台北：中華經濟研究院，民國九十年。4、財團法人海峽交流基金會，「兩岸經貿」，第100期~113期，民國89年4月~民國90年5月。5、台北市企業經理協進會，「台商張老師月刊」，第25期~第37期，民國89年5月~民國90年5月。6、中共國家統計局，「1999年中國發展報告」，中國統計出版社編，1999年8月。7、于卓民，「國際企業環境與管理」，華泰文化事業公司，民國八十九年九月。8、史芳銘，「大陸投資實用法規」，漢邦管理顧問有限公司，民國八十九年五月。9、鮑永正，「台商在大陸智慧財產權保護Q&A」，行政院大陸委員會，民國八十九年。10、中華經濟研究院，「大陸經營環境變遷對台商投資影響之研究」，台北，民國八十九年。11、賴士葆，「台商投資大陸內銷市場」，行政院大陸委員會，民國八十八年。12、行政院大陸委員會，「了解台商權益手冊」，民國八十八年。13、袁明仁，「大陸海關實用手冊及案例分析」，行政院大陸委員會，民國八十八年。14、陳明璋，「台商大陸投資危機管理手冊」，行政院大陸委員會，民國八十八年。15、陳旭銘，「中小企業赴大陸投資進入模式決策與經營譏笑之研究」，銘傳大學國際企業管理研究所碩士論文，民國八十八年。16、全國工業總會，「中華民國全國工業總會八十年工作報告書」，台北，民國八十八年。17、張正瑜，「台灣企業前往租稅天堂地區投資之動機實證研究與制度面探討」，暨南國際大學國際企業學系碩士論文，民國八十八年。18、吳青松，「國際企業管理」，智勝出版社，民國88年3月二版。19、許孟涵，「台商赴大陸投資隻所有權策略與財務績效分析」，成功大學會計研究所碩士論文，民國八十八年。20、史芳銘，「大陸台商海關工作實用手冊」，漢邦管理顧問有限公司，民國八十七年。21、史芳銘，「大陸台商外匯工作實用手冊」，漢邦管理顧問有限公司，民國八十七年。22、楊聰權會計師著，跨國/大隘紋資與境外公司 - 運用節稅規劃，宇信國際管理顧問(股)公司，1998年三月。23、高長，「大陸投資實務Q&A」，行政院大陸委員會，民國八十七年。24、梁再添，「台商投資大陸稅務規劃案例」，行政院大陸委員會，民國八十七年。25、鄭伯壎、黃國隆、郭建志主編，「海峽兩岸之組織與管理」，台北：遠流，民國八十七年。26、蔡佳靜，「多國籍企業國際租稅規劃與租稅天堂運用方式之研究」，東海大學管理研究所，民國 87年。27、姜述尚，「兩岸產業互補關係之研究 – 以電腦周邊產業為例」，政治大學企業管理研究所碩士論文，民國八十七年。28、林倖雅，「跨國直接投資租稅規劃與所得課稅之研究」，朝陽科技大學財務金融學系碩士論文，民國87年。29、陳貴瑞，「海峽兩岸所得稅制度-涉外所得課稅及國際租稅規避之探討」，財稅研究，第29卷，第5期，民國86年9月，pp. 86~111。30、「反租稅天堂條款下之跨國企業租稅規畫 」，實用稅務，276期，民國 86年12月，pp. 82~85。31、賴源河，「論大陸公司法」，財團法人海峽交流基金會，民國八十五年。32、李彬山，「跨國投資節稅策略與實務」，新泰稅務叢書，民國85年。33、李雅慧，「國際逃稅避稅途徑及防止措施」，實用稅務，民國85年9月，pp. 84~85。34、高長等人，「台商在大陸投資製造業勞資關係調查研究」，台北：中華經濟研究院，民國八十四年。35、吳宗吉，"租稅天堂衍生租稅問題之研究"，財稅研究，第27卷， 4期，民國84年7月，pp. 99~133。二、英文部分1. 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國立政治大學
企業管理學系
87360023資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001403 資料類型 thesis dc.contributor.advisor 高孔廉 zh_TW dc.contributor.author (作者) 黃清雄 zh_TW dc.contributor.author (作者) Huang, C. S. en_US dc.creator (作者) 黃清雄 zh_TW dc.creator (作者) Huang, C. S. en_US dc.date (日期) 2001 en_US dc.date.accessioned 15-四月-2016 16:12:05 (UTC+8) - dc.date.available 15-四月-2016 16:12:05 (UTC+8) - dc.date.issued (上傳時間) 15-四月-2016 16:12:05 (UTC+8) - dc.identifier (其他 識別碼) A2002001403 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85190 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理學系 zh_TW dc.description (描述) 87360023 zh_TW dc.description.abstract (摘要) 本研究以赴大陸投資之台商協會會員為研究對象，選擇位在深圳、東莞，長江三角洲之上海、蘇州…等，珠江三角洲的廣東、珠海…等，以及福州、廈門等地之台商共計8,501家，以隨機抽樣方式，抽取600家廠商發問卷調查，瞭解台商赴大陸投資及經營成敗的原因，計回收125家，回收率20.83%，調查結果發現： zh_TW dc.description.tableofcontents 封面頁證明書致謝詞論文摘要目錄圖表目錄第壹章 緒論第一節 研究背景與動機第二節 研究目的及範圍第三節 研究步驟第四節 研究設計與研究方法第貳章 文獻探討第一節 傳統的國際貿易理論第二節 國際產品生命週期理論第三節 產業組織經濟學理論第四節 折衷理論第五節 國際化進程理論第六節 全球策略理論第七節 各種貿易理論彙總比較第八節 專家、學者、以及機構之實證研究第參章 影響台商在大陸投資成敗的關鍵因素第一節 研究觀念性架構圖第二節 台商在大陸投資的動機、原料、及資金來源第三節 大陸三資企業彼此間的差異第四節 大陸子公司外銷比率及設廠地點的不同第五節 台商投資大陸的方式第六節 台灣母公司對大陸子公司之授權程度第七節 大陸子公司的盈虧探討第八節 台商投資大陸金額、產業別、及員工人數第肆章 資料分析與研究結果發現第一節 樣本廠商之基本特性第二節 研究發現第三節 台商投資時間、企業型態、與其盈虧間之交叉分析第伍章 台商赴大陸投資應注意事項第一節 投資前、後風險之考量第二節 從事內銷時應注意事項第三節 如何規避大陸之內銷風險第四節 注意兩岸公司法的差異第五節 簽訂合同時應注意事項第六節 合資企業主要幹部的權限第七節 仲裁條款第八節 大陸地區稅捐優惠彙整第陸章 結論第一節 結論與建議第二節 研究限制第三節 對後續研究的建議附錄附錄一 研究資料附表附錄二 問卷調查表附錄三 參考書目及資料 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001403 en_US dc.subject (關鍵詞) 經營成敗 zh_TW dc.subject (關鍵詞) 台商赴大陸投資 zh_TW dc.title (題名) 台商赴大陸投資與經營成敗之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部分1、林明杰等，「台商赴大陸投資法律須知及自身權益保障手冊」，經濟部投資審議委員會，民國九十年一月再版。2、許惠祐等，「大陸地區台商協會會員名錄」，財團法人海峽交流基金會，民國九十年一月第二版。3、高長，「大陸台商企業經營當地化及其對台灣之意涵」，台北：中華經濟研究院，民國九十年。4、財團法人海峽交流基金會，「兩岸經貿」，第100期~113期，民國89年4月~民國90年5月。5、台北市企業經理協進會，「台商張老師月刊」，第25期~第37期，民國89年5月~民國90年5月。6、中共國家統計局，「1999年中國發展報告」，中國統計出版社編，1999年8月。7、于卓民，「國際企業環境與管理」，華泰文化事業公司，民國八十九年九月。8、史芳銘，「大陸投資實用法規」，漢邦管理顧問有限公司，民國八十九年五月。9、鮑永正，「台商在大陸智慧財產權保護Q&A」，行政院大陸委員會，民國八十九年。10、中華經濟研究院，「大陸經營環境變遷對台商投資影響之研究」，台北，民國八十九年。11、賴士葆，「台商投資大陸內銷市場」，行政院大陸委員會，民國八十八年。12、行政院大陸委員會，「了解台商權益手冊」，民國八十八年。13、袁明仁，「大陸海關實用手冊及案例分析」，行政院大陸委員會，民國八十八年。14、陳明璋，「台商大陸投資危機管理手冊」，行政院大陸委員會，民國八十八年。15、陳旭銘，「中小企業赴大陸投資進入模式決策與經營譏笑之研究」，銘傳大學國際企業管理研究所碩士論文，民國八十八年。16、全國工業總會，「中華民國全國工業總會八十年工作報告書」，台北，民國八十八年。17、張正瑜，「台灣企業前往租稅天堂地區投資之動機實證研究與制度面探討」，暨南國際大學國際企業學系碩士論文，民國八十八年。18、吳青松，「國際企業管理」，智勝出版社，民國88年3月二版。19、許孟涵，「台商赴大陸投資隻所有權策略與財務績效分析」，成功大學會計研究所碩士論文，民國八十八年。20、史芳銘，「大陸台商海關工作實用手冊」，漢邦管理顧問有限公司，民國八十七年。21、史芳銘，「大陸台商外匯工作實用手冊」，漢邦管理顧問有限公司，民國八十七年。22、楊聰權會計師著，跨國/大隘紋資與境外公司 - 運用節稅規劃，宇信國際管理顧問(股)公司，1998年三月。23、高長，「大陸投資實務Q&A」，行政院大陸委員會，民國八十七年。24、梁再添，「台商投資大陸稅務規劃案例」，行政院大陸委員會，民國八十七年。25、鄭伯壎、黃國隆、郭建志主編，「海峽兩岸之組織與管理」，台北：遠流，民國八十七年。26、蔡佳靜，「多國籍企業國際租稅規劃與租稅天堂運用方式之研究」，東海大學管理研究所，民國 87年。27、姜述尚，「兩岸產業互補關係之研究 – 以電腦周邊產業為例」，政治大學企業管理研究所碩士論文，民國八十七年。28、林倖雅，「跨國直接投資租稅規劃與所得課稅之研究」，朝陽科技大學財務金融學系碩士論文，民國87年。29、陳貴瑞，「海峽兩岸所得稅制度-涉外所得課稅及國際租稅規避之探討」，財稅研究，第29卷，第5期，民國86年9月，pp. 86~111。30、「反租稅天堂條款下之跨國企業租稅規畫 」，實用稅務，276期，民國 86年12月，pp. 82~85。31、賴源河，「論大陸公司法」，財團法人海峽交流基金會，民國八十五年。32、李彬山，「跨國投資節稅策略與實務」，新泰稅務叢書，民國85年。33、李雅慧，「國際逃稅避稅途徑及防止措施」，實用稅務，民國85年9月，pp. 84~85。34、高長等人，「台商在大陸投資製造業勞資關係調查研究」，台北：中華經濟研究院，民國八十四年。35、吳宗吉，"租稅天堂衍生租稅問題之研究"，財稅研究，第27卷， 4期，民國84年7月，pp. 99~133。二、英文部分1. 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