自1980年以來，台灣的產業結構由具有比較利益的勞力密集產業，逐漸轉為資本、技術密集產業，加上工資、土地價格不斷上漲，台商開始積極的從事對外投資活動。
由於中國擁有成本低廉以及廣大內需市場的優勢，自1978年，實施改革開放政策以後，外資流入中國的投資額不斷增加。中國政府在近年更積極的實施政策誘因，欲吸引更多的國際資金流入中國。然而，由於中國實施不平衡的經濟發展政策，不僅使中國各省的經濟發展情況相差甚遠，外人直接投資中國各省的金額也有很明顯的差距。
本研究的主要目的在以區位選擇的角度，探討影響台商赴中國各省投資額與投資區位選擇之因素。本研究除了包含過去眾多文獻所提及之生產因素、市場因素、區位因素等總體經濟變數外，另外提出政策誘因，以各省分開放之時間、國家級經濟技術開發區的個數，以及經濟特區的個數等三個變數代表政策誘因。研究期間為1999年至2008年之年資料。
研究結果顯示以下結論：
1.政策誘因與台商赴中國投資區位選擇呈現顯著的正向相關。
2.生產成本仍然是台商赴中國投資區位選擇重要的因素。
3.台商赴中國投資與各省工業化程度呈現顯著正相關，顯示台商投資中國具有聚集現象。
4.近年來，台商投資於湖北及四川省的金額明顯逐年增加，顯示台商投資區域開始沿伸至中國西部地區。

The Taiwanese industrial structure has changed from labor intensive to capital and technology intensive over last three decades. Labor and land prices have also increased. For these reasons, Taiwanese enterprises have enthusiastically engaged in foreign direct investment (FDI).
After China’s 1978 reform policy was implemented, the FDI inflow increased. China market has great domestic demand and low land and labor costs. The Chinese government implemented several preferential policies regarding taxes and foreign FDIs in order to attract more capital to China.
However, the degree of FDI is not the same among Chinese provinces. This is partly due to the imbalanced development policy in China. An uneven development strategy has resulted in development gaps and economic inequality among Chinese.
The goal of this study is to examine the location choices of Taiwanese firms in China 1999 to 2008. This study especially focuses on the effects of policy incentives. The major findings of this study are shown as follows:
A. Policy incentives were statistically significant positively correlated with the location choices of Taiwanese firms.
B. Production cost is still an important factor for Taiwanese firms when making location choices.
C. Taiwanese firms’ location choices were positively correlated with degree of industrialization, it showed an agglomeration effect.
D. In recent years, the amount for investing in Hubei and Sichuan were increase obviously, it showed that Taiwanese firms’ investment had extended to western region of China.

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