由於台灣在國際化發展的大環境及內部傳統產業在整個產業結構調整的雙重影響之下，鋼鐵下游業廠商進入大陸所採取的策略動機、對大陸環境風險的認知、對企業自身掌控優勢的認知、進入模式、重新投資時策略的調整及其投資經營者的心路歷程、等，是本研究想要研究的動機和目的。
本研究採質性研究方法，選擇研究對象為某鋼鐵公司其下游廠商，個案廠商的選擇條件，是實際在大陸有投資設廠者。經由訪談紀錄和語幹分析整理後，結果各構面的個別信度，策略動機信度95.08%，地主國特性信度96.55%，企業專屬優勢信度94.5%，而總信度為95.44%，所以不論個別信度和總信度均為94%以上，故本研究信度是相當高的。而研究的結論在鋼鐵下游業廠商，進入大陸投資所採取主要策略動機是因為下游客戶的因素，而新的變數是台灣政策的影響。在地主國特性構面主要變數是投資國的風險，而產業衛星體系建立是它的新變數。企業專屬優勢構面中生產技術知識和營運資金優勢都是主要因素，投資者的國際觀是一個新變數。而台商進入模式大都是獨資但也有採來料加工的經營模式，投資地點都集中在廣東深圳和福建廈門兩地，在經營者的心路歷程探討中，發現經營者的辛苦和心酸，非當事者是很難體會的。
根據上述研究得知，近十年來這些經營者在台灣彼此已經歷一場廝殺戰，目前大家轉移戰場到中國大陸後，加入戰場上多了大陸內資企業，未來這場競爭是相當地激烈，期望他們能迅速調整戰略和戰術，贏得未來市場競爭優勢。從本研究的經營者他們寶貴的經驗中學習到；一種台灣人不怕吃苦的精神、一股不服輸的奮鬥精神，可預見的未來他們將會不斷地成長成功。

Due to the growing tendency of internationalization and the structure readjustment of domestic industries, the downstream steel manufacturers in Taiwan have faced a difficult circumstance that they have never encountered before. In order to survive in strong competition, many of the downstream steel manufacturers decide to put their investment in Mainland China. Hence, the aim of this research is to conduct an extensive study concerning the downstream steel manufacturers in Taiwan that have entered the Mainland China market. Issues to be studied include the strategic motivation for entering the Mainland China market, the perception about the risk of the Mainland China market, the perception about the enterprise’s own advantage, the entry mode, the tactic adjustment of reinvestment, and all the details concerning what the investor and enterpriser go through.
This research adopts a qualitative research method. The objects of study are downstream factory owners of some iron and steel company. To be qualified as an object of study, the downstream factory owner must have a factory or investments in Mainland China. Based on the interview records and thematic analysis arrangement, the following results are obtained: strategic motivation confidences: 95.08%; the host country property confidences: 96.55%; exclusive enterprise advantage confidences: 94.5%; total confidence: 95.44%. It is found that both the individual and total confidences are above 94%. Consequently, the confidence level of the results obtained in this research is very high. Based on the research results, several conclusions are made. First, the major strategic motivation of entering and investing in Mainland China is due to the downstream customers, while the influence of Taiwan’s policy represents a new variable. Second, the main variable of the host country property is the risk of the investment country, while the new variable is the construction of satellite industries. Third, the knowledge in production technology knowledge and the advantage in operation capital are the main factors of the enterprise’s exclusive advantage, while the international viewpoint of the investor is a new variable. Fourth, the entry mode of for most of the Taiwanese enterprises is fully own capital, whereas some is operating with a mode of raw materials manufacturing. Finally, most of the investment locations are around the Shenzhen area in Canton Province and the Amoy area in Fukien Province. In addition, according to the interview results concerning what the investor and enterpriser go through, it is found that the enterpriser’s hard work and bitterness is beyond anyone’s imagination.

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