根據資料顯示,自彼岸改革開放以來,有不少台灣的企業前往大陸投資,中小企業運用大環境及所處產業環境的特質與自身的優勢,所進行兩岸公司內的分工運作現象至為普遍。本研究就目前業已赴大陸投資之中小企業的中,由環境面、產業面、企業面探討對其分工運作的影響的相關因素為何,並根據研究結果瞭解在不同運作的模式下,母公司所應掌握的資源,並得出中小企業在面臨產業及整體環境甚或自身條件丕變時,採取何種分工運作模式的轉換是較佳的選擇,而發展假說。本研究採用個案研究法,並由個案深入訪談與分析後整理的結果可以發現,為企業所採行的分工模式可以區分為三種,製程垂直分工、市場水平分工與企業功能分工。誠然,本研究針對企業跨區域運作模式、當掌控資源類型以及模式轉換所提具之分析與假說,在外推於其他業界時可能存在外部效度的限制,但本研究應可提供企業在從事跨區域投資分工運作時一項思考方向。
Information shows that there were many Taiwan's enterprises had invested in Chinese Mainland since she applied the policy of Open to the World. Most of them are small - and medium-sized enterprises (SME) and take advantages by the strategy of divided work which are obeyed macro environment, micro environment, and enterprises' selfability. In this study, the factors affect the operating models of SME in divided work are classified into three parts' environmental facet, industrial facet, and enterprises' facet.' According to the analysis of this study, there are several hypotheses are proposed. The study also suggests that the 8ME should control what kinds of resource in order to keep the advantages and should take what kinds of paces to change the operating models when the situation changed. The method of the study belongs to 'Case studies,' and according to surveys result the operating models of SME in divided work are ”vertical divided work of manufacturing process”, ”horizontal divided work of market”, ”functional divided work of business”. Although this study proposes the results of hypotheses and cases' analyses, there are limits of validity in expanding the territories concerned. However, this study supplies a new direction in investing Mainland China for Taiwan's SME.