隨著台商在大陸的投資與日俱增，公司規模逐漸擴大之際，且全球化經濟環境越趨高度變動之下，台商如何審視本身資源及核心能力，選擇新產品開發活動在兩岸間的配置，是否須集中新產品開發活動於一地，亦或分散配置？選擇新產品開發活動的配置地點的決策依循為何？進而創造較佳之新產品績效展現，此一課題在實務管理方面不僅重要性日益提升，在學術上亦被視為重要領域有待深入探討。因此，本研究意欲探討影響新產品開發活動配置之相關變數，包括企業內部因素之技術特性、產品特性及廠商特性，以及企業外部因素之產業環境，並瞭解相關變數與新產品開發活動配置之交互作用如何影響新產品開發績效，期能補新產品開發文獻不足之處。
　　本研究以中華民國全國工業總會所公布的大陸廣東地區台商資名錄為樣本，針對一般製造業、高科技產業作為研究對象，採取隨機抽樣，以亂數表選取之，共計發放500份問卷，經催收之後總計回收問卷80份，無效問卷3份、有效問卷77份，整體的有效回卷率為15.4%。
　　經實證結果發現，技術特性之技術內隱性與新產品開發活動在台配置比例呈現正向關係。產品特性之相對於市場的產品創新程度和相對於公司的產品創新程度與新產品開發活動在台配置比例呈現正向關係；相對於成熟期，廠商之產品在產品生命週期的進入期階段及成長期階段，廠商較傾向於將新產品開發活動配置於台灣地區。廠商特性之廠商規模與新產品開發活動在台配置比例呈現正向關係；進入時機和新產品開發活動在台配置比例呈現負向關係。產業環境之大陸地區研發人力供給和產業群聚程度與新產品開發活動在台配置比例呈現負向關係。而上述的四項因素和新產品開發活動配置之交互作用會影響廠商新產品開發績效。新產品開發活動是企業維持產品創新、適應顧客需求並進而創造持續性競爭優勢不可或缺的企業活動。在企業全球化潮流中，以及面對大陸市場快速崛起，台商應該審慎地權衡局勢，以進行全球佈局。隨著外在環境的變動，以及內在資源條件的不斷成長，企業應該準確了解產業環境、組織技術特性、產品特性及廠商特性的變化，適時的因應之以調整新產品開發策略，並選擇適當的新產品開發活動配置所在，以期能充分發揮組織內在資源能力，配合外在環境限制，以創造持續性競爭優勢，提升新產品開發績效，進而達成企業獲利不斷提升和永續經營的目標。

　　Since Taiwan enterprises have invested in Mainland China increasingly, the scale of the firms become larger, and the global economic environment tend to more dy-namic, how to examine their own sources and core capability, to make decisions in new product development activities disposition in order to create better new product development performance. This study tends to argue that the relevant variables which influence the new product development activity disposition, including technical char-acteristics, product characteristics, factory characteristics, and industry environment enterprise. This study also tends to figure out that how do the interactions between relevant variables and new product development activity disposition influence the new product development performance and tends to supply the rare literature of new product development.
　　The sample of this study is based on the Booklet of Taiwanese enterprises at Guangdong area, China, issued by Industrial Council, Republic of China. The re-search targets focus on general manufacturing and high-tech industry. A random sam-pling method was used to select 500 firms and 500 questionnaires are mailed. 80 questionnaires were collected, including 3 useless and 77 usable questionnaires. The response rate was 15.4%.
　　The empirical results show that in technical characteristics, there are positive in-terrelationships between technique tacit and the rate of new product development ac-tivity disposition in Taiwan. In product characteristics, there are positive interrela-tionships between product innovation degree and the rate of new product development activity disposition in Taiwan. Comparison to maturity stage, the products in intro-duction and growth stage in product life cycle, firms tend to dispose new product de-velopment activities in Taiwan. In factory characteristics, there are positive interrela-tionships between firm scale and the rate of new product development activity dispo-sition in Taiwan. There are negative interrelationships between enter timing and the rate of new product development activity disposition in Taiwan. In industry environ-ment, there are negative interrelationships between R&D human resource supplement and industry cluster degree and the rate of new product development activity disposi-tion in Taiwan. And the interactions between the prior four factors and new product development activities disposition will influence the new product development per-formance of firms.

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