汽車工業是高資本、高技術性且須高度整合之綜合性產業，先進工業國家無不將之視為策略性工業，台灣的汽車產業，雖然規模不如歐美日等汽車生產大國，但在台灣的產業結構中仍有其一定之重要性。而WTO的加入，將直接或間接地迫使包含汽車產業在內的產業環境面臨『國內市場國際化、國際市場國內化』的利益與威脅。

　　預測環境的變動、擬定有效可行對策、追求企業最大利益是每一位企業經理人的重要職責，但大部分企業所面臨到的環境並不像加入WTO一般可做事前預測，相反地在動態複雜的環境中，決策單位中的個人，在決策過程中會面臨大量的不確定性。

　　多角化則是企業成長或擴充時的重要策略與手段，乃企業基於整體發展的需要而導入新的產品、進入新的市場、新的產業或新的事業的活動，但多角化與績效之間的關係長久以來學者對其研究的結果則莫衷一是。

　　有鑑於此，本研究乃針對汽車產業在產業環境、多角化策略與經營績效之關係進行探討，其結果與發現有下列幾點：
1. 台灣汽車產業廠商大都屬於多角化程度/類型較低的單一事業(single business)或重點事業(dominant business)，而屬於中高程度/類型的相關事業與非相關事業只佔了22%。
2. 汽車產業中已上市/櫃之公司在產業環境、多角化動機及經營績效上皆與未公開發行公司有著明顯的差異。
3. 非相關事業在人才育成與風險規避之多角化動機，皆比相關事業，重點事業及單一事業來得強烈。
4. 產業環境對經營績效中之財務績效與非財務績效並無顯著之影響。
5. 汽車產業中，無論廠商的多角化程度/類型為何，在財務績效和非財務績效似乎沒有任何差異。

　　Automobile industry is a synthetic one with high capital, technology and integrity. Advanced industrial countries take it as strategic industry. Automobile industry in Taiwan, yet smaller than that in Western countries, is still important in the industrial structure. It directly or indirectly forces the industrial environment including automobile industry to face the benefit and threat of “internationalized domestic market and localized international market.” after we join WTO.

　　It is the manager’s responsibility to predict the environmental variation, propose effective and practical strategies, and pursue maximum profits. However, not like joining WTO, the environment that most company face is very hard to predict. Instead, those who involve of decision-making will face a lot of uncertainties under dynamic and complex environment.

　　Diversification is an important strategy and approach for business growth and expansion based on new product development, and entry of new market, industry and business in the long term. But its relationship with performance is not consistent according to the researches for the long time.

　　Thus, the empirical study is to investigate the relationships between industrial environment, diversification strategy, and performance in automobile industry with the findings as follows：
1. 1.Most companies of related automobile industry in Taiwan tend to low levels of diversification such as single business and dominant business, and the percentage of moderate and high levels of diversification in related and unrelated business is only 22%.
2. Significant differences are found between listed companies and those without public offerings in industrial environment, diversification motivation, and performance.
3. Unrelated business tends toward more human resource retention and risk hedge than related business, dominant business, and single business.
4. No significant influences are found in the relationship between industrial environment and performance, financial and non-financial.
5. No differences are found in financial and non-financial performances for different degrees of diversification and types of companies.

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