臺灣存在一群知名度不高，但在特定領域擁有高市佔率，並且在獲利能力、營收成長各方面表現皆傑出的中堅企業，德國學者Hermann Simon(2009)將這些企業稱為隱形冠軍，或稱為中堅企業。本研究的目的為探討影響臺灣中堅企業績效表現的關鍵因素；研究樣本以經濟部推動的「中堅企業躍升計畫」遴選出的潛力中堅企業為研究對象；根據國外學者對於中堅企業的研究歸納出四個中堅企業的核心競爭能力，以迴歸模型分析研發創新能力、聚焦策略、國際化策略以及產品推銷能力對企業績效的影響。本研究實證結果發現：
一、 研發創新能力對中堅企業績效有正向的幫助。
二、 中堅企業實施聚焦策略的績效表現較實施多角化策略的績效表現為佳。
三、 中堅企業的國際化程度與企業績效存在正向關係。
四、 產品推銷能力未能對中堅企業的績效產生正向影響。
其中產品推銷能力未能對中堅企業的績效產生正向效果，分析其原因可能為投入推銷成本的效率低或是產品推銷的成效具有遞延效果，亦或是推銷活動的投入稀釋了中堅企業研發的資源，使得產品推銷能力未能產生預期的結果。

The importance of mittelstand companies(Hidden Championss) in economic growth has made them a central element in recent policymaking. This research investigates the performance determinants of Taiwan mittelstand companies. Literature review suggests that innovation capability, focus strategy, internationalization, and product promotion should have positive impacts on firm performance. However, the empirical results partially agree with, and partially dissent from, the propositions.

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1. 山本聡(2012)。国内中小部品企業における取引関係の国際化。「中小企業の国際化戦略」同友館。
2. 吉原英樹(1984)。中堅企業の海外進出: 6 社の成功例にみる。東洋経済新報社。
3. 清水さゆり(2010)。中堅企業の企業成長・存続と経営的特性。早稻田大學產業經營研究所。

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