- 期刊
大陸台商在兩岸間關係企業交易之探討
Transactions of Taiwan Enterprises in Mainland China
摘要
本研究從公開財務報表資訊及實務操作的角度切入探討大陸台商在兩岸三地間相關之關係企業交易現況，並深入瞭解兩岸三地目前關係企業之商業交易情形及其經營業務之所有可能模式，以提供相關資訊協助經營決策之執行或兩岸政策之制定。本研究係以一九九七年至二○○○年台灣上市上櫃公司轉投資大陸子公司為研究樣本，透過法令的相關規範、會計處理準則公報及實務運作流程之剖析以瞭解兩岸三地關係企業之交易情形。研究發現（一）台商常透過關係背書保證交易以解決大陸子公司資金取得不易的問題，且不再過度仰賴母公司供應原物料而降低關係銷貨交易；（二）兩岸三地以第三種「未發生關係企業交易」的業務模式最多，透過關係企業銷貨的第二種業務模式達三成左右，但逐年減少，然而從獲利狀況分析，除了上述第二種業務模式外，關係企業交易的業務模式六是台商應有的較佳模式。
並列摘要
This paper investigates the transaction patterns between Taiwan enterprises and their related parties in Taiwan, offshore areas such as Hong Kong, and Mainland China. Using data from companies listed in Taiwan Stock Exchange and Over-The-Counter from 1997 to 2000, we found that that through financial endorsement by related parties, Taiwan enterprises have resolved difficultiesrelating to obtaining necessary capital in Mainland China. Taiwan enterprises tend to lessen the dependence of subsidiaries in China on their parent company's supply of materials. In practice, most of Taiwan enterprises adopt the pattern with no related-party transactions. The second pattern of transactions with related-party sales represents about 30% of total related-party transactions and is decreasing year by year. Based on the profitability analysis, in addition to the second pattern, the sixth pattern of related-party transactions in probably a better choice.