國際貿易及金融的自由化，台商積極導入全球市場同時也面臨新的競爭環境，我國出口企業大都為代工製造，出口歐美市場居多，原物料依賴對外採購，2008年金融海嘯後，美國實施量化寬鬆(QE)的貨幣政策，2013年日本讓日幣貶值以刺激通膨，加上人民幣升值，國際匯率變動猶如一場貨幣戰爭，其不確定性使台幣匯率波動加驟，出口企業在因應匯率風險避免侵蝕獲利，或降低採購成本及金融資產價值的減損，如何強化企業競爭力更是重要議題。
探討匯率變動的不確定風險對出口企業相關的經濟活動或經營績效及股價表現等文獻很多，實證結果影響大都不如預期顯著，皆有正或負面的影響。
本論文採李克特(Likert)5點量表以問卷及訪談方式，探討匯率變動對汽車零組件產業的衝擊、競爭優勢及經營績效之影響，實證結果顯示匯率變動對經營績效與過去文獻實證相似，正負面影響皆有，面對匯率變動的衝擊，企業競爭優勢與匯率風險因應策略有顯著關係。因此，提出五點建議：1.企業應制訂政策授權財務部規劃避險策略降低匯率風險。2.全球佈局的自然避險，在外銷報價時與客戶約定匯率波動範圍可調整報價因應匯率風險。3.政府根據產業的技術特性、國際競爭條件，將零組件與電子ICT代工整合為全球車用零組件在亞太的專業供應鏈。4.品牌行銷策略開創新興市場5.開發車用電子產品爭取原廠(OEM)訂單區隔一般的售後服務(AM)市場，以避免來自中國的低價競爭。

In this paper, Likert Scale employing questionnaires and interviews was used to explore how exchange rate volatility affects auto parts industry in respect to its impact, competitive advantage and operation performance. The effects of exchange rate volatility on operation performance show similarity between empirical results and past literature, with both positive and negative influences. Empirical results also suggest that competitive advantage is significantly correlated to the exchange rate risk response strategy. Therefore, five recommendations are proposed as follows: 1. To formulate policies for the Finance Department to plan hedge strategies to reduce exchange rate risk. 2. The global development of natural hedge: to agree with clients for export quotation modification within a certain exchange rate fluctuation range. 3. For the government to integrate automotive components manufacturers and electronic ICT foundry services into the Asia-Pacific professional supply chain for the global automotive components by their technical characteristics in the industry and their international competition conditions. 4. To explore new emerging markets with brand marketing strategy. 5. To develop automotive electronics products for getting more orders from original equipment manufacturers (OEM) so as to separate from the conventional aftermarket (AM) and avoid low pricing competition from China.

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