政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/85190
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113392/144379 (79%)
造訪人次 : 51226068      線上人數 : 871
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 企業管理學系 > 學位論文 >  Item 140.119/85190


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/85190


    題名: 台商赴大陸投資與經營成敗之研究
    作者: 黃清雄
    Huang, C. S.
    貢獻者: 高孔廉
    黃清雄
    Huang, C. S.
    關鍵詞: 經營成敗
    台商赴大陸投資
    日期: 2001
    上傳時間: 2016-04-15 16:12:05 (UTC+8)
    摘要: 本研究以赴大陸投資之台商協會會員為研究對象，選擇位在深圳、東莞，長江三角洲之上海、蘇州…等，珠江三角洲的廣東、珠海…等，以及福州、廈門等地之台商共計8,501家，以隨機抽樣方式，抽取600家廠商發問卷調查，瞭解台商赴大陸投資及經營成敗的原因，計回收125家，回收率20.83%，調查結果發現：
    參考文獻: 一、中文部分
    1、林明杰等，「台商赴大陸投資法律須知及自身權益保障手冊」，經濟部投資審議委員會，民國九十年一月再版。
    2、許惠祐等，「大陸地區台商協會會員名錄」，財團法人海峽交流基金會，民國九十年一月第二版。
    3、高長，「大陸台商企業經營當地化及其對台灣之意涵」，台北：中華經濟研究院，民國九十年。
    4、財團法人海峽交流基金會，「兩岸經貿」，第100期~113期，民國89年4月~民國90年5月。
    5、台北市企業經理協進會，「台商張老師月刊」，第25期~第37期，民國89年5月~民國90年5月。
    6、中共國家統計局，「1999年中國發展報告」，中國統計出版社編，1999年8月。
    7、于卓民，「國際企業環境與管理」，華泰文化事業公司，民國八十九年九月。
    8、史芳銘，「大陸投資實用法規」，漢邦管理顧問有限公司，民國八十九年五月。
    9、鮑永正，「台商在大陸智慧財產權保護Q&A」，行政院大陸委員會，民國八十九年。
    10、中華經濟研究院，「大陸經營環境變遷對台商投資影響之研究」，台北，民國八十九年。
    11、賴士葆，「台商投資大陸內銷市場」，行政院大陸委員會，民國八十八年。
    12、行政院大陸委員會，「了解台商權益手冊」，民國八十八年。
    13、袁明仁，「大陸海關實用手冊及案例分析」，行政院大陸委員會，民國八十八年。
    14、陳明璋，「台商大陸投資危機管理手冊」，行政院大陸委員會，民國八十八年。
    15、陳旭銘，「中小企業赴大陸投資進入模式決策與經營譏笑之研究」，銘傳大學國際企業管理研究所碩士論文，民國八十八年。
    16、全國工業總會，「中華民國全國工業總會八十年工作報告書」，台北，民國八十八年。
    17、張正瑜，「台灣企業前往租稅天堂地區投資之動機實證研究與制度面探討」，暨南國際大學國際企業學系碩士論文，民國八十八年。
    18、吳青松，「國際企業管理」，智勝出版社，民國88年3月二版。
    19、許孟涵，「台商赴大陸投資隻所有權策略與財務績效分析」，成功大學會計研究所碩士論文，民國八十八年。
    20、史芳銘，「大陸台商海關工作實用手冊」，漢邦管理顧問有限公司，民國八十七年。
    21、史芳銘，「大陸台商外匯工作實用手冊」，漢邦管理顧問有限公司，民國八十七年。
    22、楊聰權會計師著，跨國/大隘紋資與境外公司 - 運用節稅規劃，宇信國際管理顧問(股)公司，1998年三月。
    23、高長，「大陸投資實務Q&A」，行政院大陸委員會，民國八十七年。
    24、梁再添，「台商投資大陸稅務規劃案例」，行政院大陸委員會，民國八十七年。
    25、鄭伯壎、黃國隆、郭建志主編，「海峽兩岸之組織與管理」，台北：遠流，民國八十七年。
    26、蔡佳靜，「多國籍企業國際租稅規劃與租稅天堂運用方式之研究」，東海大學管理研究所，民國 87年。
    27、姜述尚，「兩岸產業互補關係之研究 – 以電腦周邊產業為例」，政治大學企業管理研究所碩士論文，民國八十七年。
    28、林倖雅，「跨國直接投資租稅規劃與所得課稅之研究」，朝陽科技大學財務金融學系碩士論文，民國87年。
    29、陳貴瑞，「海峽兩岸所得稅制度-涉外所得課稅及國際租稅規避之探討」，財稅研究，第29卷，第5期，民國86年9月，pp. 86~111。
    30、「反租稅天堂條款下之跨國企業租稅規畫 」，實用稅務，276期，民國 86年12月，pp. 82~85。
    31、賴源河，「論大陸公司法」，財團法人海峽交流基金會，民國八十五年。
    32、李彬山，「跨國投資節稅策略與實務」，新泰稅務叢書，民國85年。
    33、李雅慧，「國際逃稅避稅途徑及防止措施」，實用稅務，民國85年9月，pp. 84~85。
    34、高長等人，「台商在大陸投資製造業勞資關係調查研究」，台北：中華經濟研究院，民國八十四年。
    35、吳宗吉，"租稅天堂衍生租稅問題之研究"，財稅研究，第27卷， 4期，民國84年7月，pp. 99~133。
    二、英文部分
    1. Anderson,E. and Gatignon,H., “ Mode of Foreign Entry: A Transaction Cost Analysis and Proposition, ”Journal of International Business Studies, Fall, 1986, pp. 1~26.
    2. Anderson, O., “ Internationalization and Market Entry Mode: A Review of Theories and Conceptual Framework, ”Management International Review , Special Issue, 1997/2 pp. 27~42.
    3. Beamish, P.W., Joint Venture Performance in Developing Countries. Ph. D. Dissertation, University of Western Ontario, 1984.
    4. Buckley, P.J. and Cassson, M., The Future of the Multinational Enterprise, NY: Holmes and Meier Publishers, Inc., 1976.
    5. Buckley`P.J. and Casson M.C. (1976), "The Future of The Multinational Enterprises`s.", Macmillan.
    6. Calvet,A.L., “ A synthesis of Foreign Direct Investment Theories of the Multinational Firms,”Journal of International Business Studies, 12(Spring-Summer), 1981.
    7. Caves, R. E. and Mehra, K., “ Entry of Foreign Multinational into US Manufacturing Industries,” In M. E. Porter(Ed.) Competition in Global Industries (pp. 20-38), Boston; Harvard Business School Press, 1986.
    8. Chakravarthy, B. S., “ Measuring Strategic Performance, ”Strategic Management Journal, Vol.17, 1986, pp. 437-458.
    9. Chowdhury, J., “ Performance of International Joint Venture and Wholly Owned Foreign Subsidiaries: A Comparative Perspective, Management International Review,Vol. 32, 1992/2, pp. 115-133.
    10 Cooper, R. G. and Kleinschmidt, E. J., “ The Impact of Export Strategy on Export Sales Performance, ”Journal of International Business Studies, Spring, 1985, pp. 207-218.
    11. Daniels, J. D., Pitts, R. A. & Tretter, M. J., “ Strategy and Structure of U. S. Multinationals : An Exploration Study, ”Academy of Management Journal , Vol. 27,No. 2, 1984, pp. 292-307.
    12. Davidson, W. H., “ The Location of Foreign Direct Investment Activity: Country Characteristics and Experience Effect ”, Journal of International Business Studies ,1980, pp. 9-22.
    13. Denis, J. E. and Depleteau, D., “ Market Knowledge, Diversification, and Export Expansion, ”Journal of International Business Studies , Fall, 1985, pp. 77-89.
    14. Dubin, M., Foreign Acquisitions and Spread of the Multinational Firm D. B. A. Thesis, Graduate School of Business Administration, Harvard Business School, 1975.
    15. Dunning, J. H., Trade, Location of Economic Activity and the MNE: A Search for an Eclectic Approach. In Bertil Ohlin et al., Editors, The International Allocation of Economic Activity. Proceeding of a Noble Symposium held in Stockholm, London, Macmillan, 1977.
    16. Dunning, J. H., “ The Eclectic Paradigm of International Production : A Restatement and Some possible Extensions, Journal of International Business Studies , 19 (Spring),1988, pp. 1-31.
    17. Dunning, J. H. and Mascavenhas, M., “ The Eclectic Theory of International Production : A Case Study of the International Hotel Industry, ”Management and Decision Economics Vol., 2, 1981.
    18. Egelhoff, W. G., “ Strategy and Structure in Multinational Corporations : An Information Processing Approach ,”Administrative Science Quarterly , Vol. 27, Sept., 1982, pp. 435-458.
    19. Erramilli, M. K., “ The Experience Factors in Foreign Market Entry Behavior of Service Firms ,”Journal of International Business Studies , 22, 1991, pp. 479-501.
    20. Fagre, N. and Wells, L. T., “ Bargaining Power of Multinational and Host Government, ”Journal of International Business Studies , 13(3), 1982, pp. 9-23.
    21. Fenwick, I. And Amine, L.,“ Export Performance and Export Policy : Evidence from the U. K. Clothing Industry , ”Journal of the Operational Research Society , 30, 8, 1979, pp. 747-754.
    22. Franko, L., Joint Venture Survival in Multinational Corporation , New York: Praeger, 1971.
    23. Gatignon, H. and Anderson, E., “ The Multinational Corporation’s Degree of Control Over Foreign Subsidiaries : An Empirical Test of a Transaction Cost Explanation , ”Journal of Law, Economics, and Organization , 4(2), 1988, pp. 305-336.
    24. Geringer, J. M., Beamish, P. W. & Dacosta, R. C., “ Diversification Strategy and Internationalization : Implications for MNE Performance ,”Strategic Management Journal , Vol. 10, 1989, pp. 109-119.
    25. Geringer, J. M. and Hebert, L., “ Measuring Performance of international Joint Venture,”Journal of International Business Studies , Vol. 22, No. 2, 1991, pp. 249-263.
    26. Gough, Leo, The Tuvestor`s Guide To Offshore Tnvestrnp.nt, Pitman Publish, 1995.
    27. Green, D. H., Barclay, D. W. and Ryans, A. B., “Entry Strategy and Long-Term Performance Conceptualization and Empirical Examination,”Journal of Marketing, Vol. 59, October, 1995, pp. 1-16.
    28. Hagedoom, J. and Narula, R. “Choosing Organizational Modes of Strategic Technology Partnering : International and Sectoral Difference,”Journal of Inter-National Business Studies, 27(2), 1996, pp. 265-284.
    29, Harrigan, K. R.,”Strategic Alliances and Partner Asymmetries,”Cooperative Strategies in International Business, New York: Lexington Books, 1988,pp. 205-226.
    30. Hwang, P. and Kim, W. C., “Global Strategy and Multinationals ‘Entry Mode Choice,” Journal of International Business Studies, Spring, 1992, pp. 29-53.
    31. Hill, C.W.L., Hwang, P. and Kim, W.C., “An Eclectic Theory of the Choice of International Entry Mode,” Strategic Management Journal, Vol. 11, 1990, pp. 117-128.
    32. Hymer, S. The International Operation of National Firms : A Study of Direct Investment, PhD Thesis, MIT, 1960.
    33. Jemison, D. and Sitkin, S., “Corporate Acquisition : A Process Perspective, " Academy of Management Review , 11, 1986,pp. 145-163.
    34. Kant, C., “Multinational Firms and Government Revenues,” Journal of Public Economic Vol. 42(2), 1990, pp. 135-147.
    35. Kim, L. and Lim, Y., “Environment, Generic Strategies, and Performance in a Rapidly Developing Country : A Taxonomic Approach,” Academy of Management Journal Vol. 31, Iss 4, 1988, pp. 38-56.
    36. Kogut, B. and Singh, H., “Entering the United States by Joint Venture : Competitive Rivalry and Industry Structure ,”Chapter 14, Contractor and Lorange , 1988(b), pp. 241-251.
    37. Kojima, K., “Direct Foreign Investment : A Japanese Mode of Multinational Business Operation,” New York: Praeger Press. 1978.
    38. Lecraw, D. J., “Bargaining Power, Ownership, and Profitability of Trans-National Corporation in Developing Countries,” Journal of International Business Studies, 15, (Spring – Summer), 1984, pp. 27-43.
    39. Li, J., “Foreign Entry and Survival : Effects of Strategic Choices on Performance in International Markets,” Strategic Management Journal, 16, 1995, P 331-351.
    40. Luo, Y., “Evaluating the Performance of Strategic Alliance in China,” Long Rang Planning, 29(4), 1996, pp. 534-542.
    41. Luo, Y., “Timing of Investment and International Expansion Performance in China,” Journal of International Business Studies, 29(2), 1998, pp. 391-408.
    42. Madsen, T. K., “Successful Export Marketing Management : Some Empirical Evidence,” International Marketing Review, 6,4,1989, pp. 41-57.
    43. Murray, M. N., “Would Tax Evasion and Tax Avoidance Undermine A National Retail Sales Tax ？” National Tax Journal Vol. 50, Iss. 1, 1997, pp. 167-182.
    44. Norburn, D. and Birely, S., “The Top Management Team and Corporation Performance,” Strategic Management Journal , Vol. 9, 1988, pp. 225-237.
    45. Ogley, A., “Tax Haven – An Overview,” Tax Planning International Review , Vol. 17, No. 9, Sep. 1990.
    46. Ozawa, T. “Multinational, Japanese Style,” The Political Economy of Outward Dependency, Princeton, NJ: Princeton University Press, 1979.
    47. Pan, Y., Li, S. & Tse, D. K., “The Impact of Order and Model of Market Entry on Profitability and Market Share, ”Journal of International Business Studies 30(1), 1990, pp. 81-103.
    48. Root, F.R., Entry Strategies for International Markets, D. C. Health and Company, 1987.
    49. Rugman, A., “International as a General Theory of Foreign Direct Investment : A Reappraisal of the Literature,” Weltwirtschsaftliches Archiv, 16(2), June 1980.
    50. Rugman, A, M., Lecraw, D. J. and Booth, L. D. International Business, Firm and Environment, New York, McGraw-Hill Inc., 1985.
    51. Rugman A. M. and Hoggetts, R. M., International Business: A Strategic Management Approach, McGraw-Hill Inc., 1995.
    52. Simon, H. A., “Administrative Behavior,” 2d, New York, Macmillan, 1961.
    53. Stelzer, L., Chunguang, M. and Banthin, J., “Gauging Investor Satisfaction,”China Business Review19/6, 1992,pp. 54-56.
    54. Sweeney, P., “Choosing the Right Tax Haven for your Company,” Global Finance Vol. 10, Iss. 5, 1996, pp. 39-43.
    55. Teece, D. J., “Transaction Cost Economic and Multinational Enterprise,”Journalof Economic Behavior and Organization, 7, 1986, pp. 21-45.
    56. Tretiak, P. L., “Tax Planning for U. S. Multinational,” The International Tax Journal, Vol. 19, No. 1, Winter 1993, pp. 67-81.
    57. Tse, D. K., Pan, Y., Au, K. Y., “How MNCs Choose Entry Models and Firm Alliances : The China Experience,” Journal of International Business Studies 28(4), 1997, pp. 779-805.
    58. Vernon and Raymond, “Sovereignty at Bay : The Multinational Spread of U.S. Enterprise,” New York, Basic Books, 1971.
    59. Wang, L. F. S. & Conant, J. L., “Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist,” National Tax Journal Vol. XLI(4), 1988, pp. 579- 581.
    60. Weinstein, A. K., “Foreign Investment by Service Firms : The Case of Multi-national Advertising Agencies,” Journal of International Business Studies, 8, Spring/Summer, 1977, pp. 27-35.
    61. Williamson, O. E., Markets and Hierarchies, Analysis and Antitrust Implications, New York : Free Press, 1975.
    62. Yang, C. G. H., “Taiwan’s Control of the Tax Sheltering Use of Tax Haven Base Companies : Substance over form Rule or Subpart F-Type Legislation？”Columbia Journal of Transnational Law Vol. 31, Iss. 1, 1993, pp. 231-271.
    描述: 碩士
    國立政治大學
    企業管理學系
    87360023
    資料來源: http://thesis.lib.nccu.edu.tw/record/#A2002001403
    資料類型: thesis
    顯示於類別:[企業管理學系] 學位論文

    文件中的檔案:

    沒有與此文件相關的檔案.



    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋