1970年代末期，中國大陸開始著手實施開放性經濟政策，而近十年來，中國大陸傾全國之力發展經濟，已成為全球最具潛力的市場之一，未來更有可能與東南亞區域經濟整合，成為繼歐洲聯盟（European Union, EU）之後具備與北美自由貿易區（North American Free Trade Agreement, NAFTA）相抗衡之經濟體。另外，在中國大陸進入世界貿易組織（World Trade Organization, WTO）後，在龐大內需市場、低廉生產成本、眾多技術人力、現代化網路與逐漸深耕與完備的基礎設施等競爭優勢的相輔相成之下，使得全球企業（包括臺灣企業）赴中國大陸投資的意願激增，因為，這些企業相信，中國大陸在加入WTO後，將為投資者逐步帶來投資效益，促進其企業成長。

　　此時，不禁要深思，值此中國大陸經濟不斷成長之際，面對來自全球各地企業的競爭壓力下，臺灣製造業企業最好能仔細考量應採取何種所有權進入模式策略在中國大陸市場進行投資，此即為本研究主要之研究動機。而本研究之目的，乃以臺灣製造業企業為研究對象，並提出一個較為契合中國大陸市場情境的進入模式選擇架構，此架構就是以外在不確定風險（經營環境因素）、內部能力（能力觀點因素）與「關係（guanxi）」哲學（人際網路間之互動關係因素）三構面為基礎的權變觀點架構。

　　本研究之正式問卷乃是以目前臺灣製造業企業（包括：資訊電子工業、金屬機械工業、化學工業、民生工業等產業企業）在中國大陸市場進行投資與經營的企業之高階經理人為訪談對象。本研究共寄發800份問卷，計有146份有效問卷回收，扣除9份無效問卷後，而得有效回收問卷共137份，有效回卷率為17.125%。本研究乃以徑路分析為主要之研究方法，並對研究架構之權變關係與所建立之研究假設進行驗證。茲將主要之研究結論歸納如後：

一、大體而論，若臺灣製造業企業在中國大陸市場投資所處之經營環境愈不複雜時，如面臨較低之市場經營風險、類似的商業經營哲學或企業所處之產業密集度不高時，其將較傾向於採取高所有權控制之進入模式來進行投資；另一方面，其若是基於優異之組織能力與獨特資源而得以專長於製造與研發技術能力或行銷技術能力時，其通常也將較傾向於採取高所有權控制之進入模式來進行投資。相反地，在交易的過程中，若其為防範投機行為與不佳之交易氣氛發生，其通常會傾向與當地合作夥伴共同經營並建立尋租關係以提昇彼此之關係品質，因此，其一般將較傾向於採取低所有權控制之進入模式來進行投資。

二、所有權控制程度的調節作用將導致：當企業與其關係夥伴間的相互關係承諾愈多時，若其在中國大陸市場投資採取低所有權控制之進入模式時，通常愈能產生較高之銷售績效（如：提高市場佔有率、提高營收成長率）；而當企業愈能維持其持續性顧客回應優勢時，若其在中國大陸市場投資採取高所有權控制之進入模式時，通常愈會產生較高之無形績效（如：建立品牌或商品形象與口碑、與顧客建立穩健關係）。

　　In the late 1970s and early 1980s, the Mainland China adopted gradually industrial reform and open-door policy. At that time, the country first emerged as a competitive producer of labor-intensive products. In recent decade, China developed economics with all the strength and it has been one of the most potential developing markets. Most importantly, it has a continual drive to be on the same competing field as some of the most developed markets in the world. Further, it's possible that the China cooperates with the regional economic system in South-East Asia in the future, and forms a situation that the new economic and trade union is tripartite balance of forces with European Union (EU) and North American Free Trade Agreement (NAFTA). Besides, after the China won admission into the World Trade Organization (WTO) in November 2001, a more open China market has a deep domestic market, modern networks, entrenched manufacturing infrastructure, a numerous of highly skilled engineers and a larger labor pool. So, its future potentials and competitive advantages can be used to explain why it can attract overseas investment including Taiwan-based capital. Many investors believe that they will benefit from the trickle-down effects of China's WTO entry.

　　Amidst these widespread deliberations over China's rise as an economic giant, Taiwan-based manufacturing firms had better think over what ownership entry mode strategies that they should choose. The above-mentioned views are the main research motivation of this paper. The research purpose of this paper is to construct a contingency model mainly based on environments, internal competences and guanxi, to study the ownership-based entry mode strategies in China markets that made by Taiwan-based manufacturing firms invested in China. A questionnaire survey was conducted to collect data needed from these firms representing four key types of manufacturing industries including information and electrical, mechanical, petrochemical, and living-related industries. Questionnaires were mailed to senior-level managers who were most likely to be involved in the China market entry decision process in their firms. A total of 800 questionnaires were sampled and mailed, 146 firms responded, 9 firms were later deemed unusable due to incomplete responses in some parts, and a total of 137 responses were deemed usable for the analyses, a 17.125% usable response rate. The contingency relationships of the research framework and all of the research hypotheses are demonstrated by the statistics techniques of path analysis. The main research results are summarized as follows:

1.High-ownership controlled strategy tends to be adopted in less complicated market environments, e.g. lower operating risks, more similar commercial philosophy, lower industrial intensity, and so on. Besides, if Taiwan-based manufacturing firms are more specialized in manufacturing, R&D or marketing based on superior organizational capabilities and specific resources, they tend to think of the high-ownership controlled entry mode as a more effective way to transfer their sustainable competitive advantages to China markets. Furthermore, in order to prevent opportunistic behaviors and badly transaction atmospheres, Taiwan-based manufacturing firms usually tend to build up rent-seeking guanxi with local partners in order to enhance relationship quality, so the low-ownership controlled strategy tends to be adopted.

2.The low-ownership controlled entry mode facilitates the negative role of relationship commitment in influencing the sale performance (e.g. market share, sale growth rate) of Taiwan-based manufacturing firms invested in China. Besides, The high-ownership controlled entry mode facilitates the positive role of customer responsiveness in influencing the intangible performance (e.g. brand or product image, long-term relationships with customers) of Taiwan-based manufacturing firms invested in China.

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