台灣光碟機產業長期在與日、韓國家的廠商競逐中,前期是否到中國大陸佈建產製基地,是發展與生存的關鍵因素,然後中國在世界經濟發展中的成長與擴張,每年持續高經濟成長,使生活水平提高,收入增加,對世界經濟漸扮演重要角色同時,中國政府開始認真思考與規劃,保護勞工、推動環保、產業提升、發展品牌與縮減城鄉距離等,一系列改革與體制修正,讓中國的企業能與世界同步與接軌,也使全面獎勵外資投資政策轉變為有限允許部分產業,尤其2007年修訂新所得稅法,對原租稅獎勵重新規範與收斂,使台商對中國大陸投資動機要素漸起變化。 本文以林志南(2003)將台商對投資大陸的主要因素分類區分的大陸拉力、台灣推力、廠商自身資源與風險面向為主、客觀策略環境考量的26個要素,以現行的環境再重新作檢視,發現26個項目在2010年4月份的現有時點,對光碟機產業而言,僅續存在8項中國大陸投資誘因要素,佔 8/26 =32.5% 。 因此對台灣光碟機產業仍將全球產製中心持續落戶在中國大陸,已然需要認真檢視企業的投資營運效益與全球競爭佈局戰略思維,作必要且即時之營運策略修正與調整。
It was a critical successful factor whether the players of optical drive decided to set up manufacturing facilities in Mainland China at the early stage of long-term competition with other players in Korea or in Japan. However, incentives and advantages to build factories in Mainland China already changed substantially. It is inevitable to apply certain correction and adjustment to business strategies of those optical drive makers accordingly. Thanks to steady high growth rates of Gross Domestic Production for several years, people in mainland China earn more disposable income and expect higher living standards. In addition, as China is becoming a rising economy power, the government is modifying its policy to favor issues regarding labor benefits, environment protection, industry upgrade to higher classes, own brand business promotion, and development reconciliation between urban and suburban areas. The authorities used to provide incentives to all enterprises without any differentiation, but now, there are limited companies which are eligible to have governmental supports. Especially after the amendments in the income tax law enacted in 2007, most tax incentives were terminated or substantially reduced. Those amendments brought major impacts on Taiwanese companies which already had or are going to have investments in Mainland China, because most favorable factors to investments already changed. According to e article which edit by Lin Ghu Nan in 2003. There are 26 crucial elements that companies need to review before making major investments in Mainland China. If we divided those crucial elements mainly into four different groups, including pulling power to Mainland China, pushing power from Taiwan, corporate resources, and downside risks. The thesis concludes that there are only 8 crucial elements,32.5% to 26 items, still effective in April 2010. Therefore, it is required for those optical drive makers which still operate major manufacturing facilities in Mainland China to implement modifications to their global positioning and business strategy.