臺灣殯葬服務業進入中國之優勢研究

臺灣殯葬服務市場雖也有每年新台幣360億的產值規模，但面對現今中國大陸殯葬服務年產值2500億新台幣的市場，本有同文便利的臺灣殯葬服務業，無不對中國大陸殯葬服務業市場的榮景心動。加上中國大陸政府在極力推行新殯葬思想後發現，不只傳統封建迷信的殯葬習俗始終無法禁絕，不合理的鋪張浪費等殯葬行為更是悄然興起；臺灣殯葬服務業者多自信能憑藉自身經驗優勢解決此難題，進而藉此進入中國大陸殯葬服務市場。本研究擇以兩岸殯葬服務業者為研究對象，藉由中國大陸殯葬服務業者和臺灣殯葬服務業者的發展模式經驗，與兩岸殯葬產業專業人才養成教育現況的次級資料閱讀整理，從而來分析臺灣殯葬服務業者常談的進入中國大陸優勢是否真為優勢。本研究討論的目的有二：（一）對現今中國大陸殯葬服務市場上，為兩岸殯葬服務業者經常討論，並引用為發展參考的個案公司，進行發展經驗的了解。（二）經由與參與研究者深度訪談，研究華人世界中，臺灣殯葬服務業者所自詡為優異拔萃的臺灣「殯葬文化」、「殯葬教育」、「殯葬管理」強項，是否真具有臺灣殯葬服務業者，所能運用為進入中國大陸殯葬服務業市場中所具有的優勢。本研究由次級資料匯整研讀，並以質化研究方法分別與臺灣三家殯葬服務業者共四位主要管理幹部，和嫻熟臺灣殯葬教育的學者深度訪談後，歸納比較研究結果後發現：（一）臺灣殯葬服務業者，目前在「殯葬文化」、「生死教育」與「殯葬管理」面向上，於中國大陸殯葬服務業市場中尚具備有不同程度的領先，且目前也尚能成為臺灣殯葬服務業者進入中國的優勢。（二）臺灣殯葬服務業者依其發展經驗不同，所選擇不同進入中國大陸發展之計畫，將對其於中國大陸投資之經營績效產生顯著差異。（三）專業殯葬管理人才的需求與欠缺，是兩岸殯葬服務業者必然發生的問題，宜早未雨綢繆。受限於研究能力，建議後續研究者可再參酌美國國際殯葬服務集團發展經驗，在現今優勢基礎上研究進入中國大陸殯葬服務市場策略。

關鍵字

殯葬服務；新殯葬思想；殯葬文化；生死教育；殯葬管理

並列摘要

Taiwan's funeral service industry has an annual market value of NT$ 36 billion, compared with the funeral service industry in China, which has an annual market value of NT$ 250 billion. Taiwan funeral service industry and providers are looking for opportunities entering China since both sides share with Chinese culture. After China government efforts to shape new ideas of funeral service industry, Taiwan's funeral service industry discovers Taiwan equipped with the unique competitive advantages that not only are traditional views and superstitions inevitable, but extravagances and waste activities are also booming. With the experiences and expertise in this field, Taiwan funeral service industry and providers is confident to solve these problems. They are looking forward to entering the funeral service market in China. This study firstly explores the funeral service industry and market in China and Taiwan, and evaluates if entering China funeral service industry is indeed an advantage through experiences in the industry and analysis of procedures to train new service providers. Specifically, three objectives of this study include: 1. Understanding of the current funeral service market in China and its development. 2. Through the depth interviews with funeral service practitioners, assessing whether the strengths of Taiwanese funeral practitioners’ in culture, education, and management in the industry are truly a competitive advantage to proceed with entering China’s funeral service market. This study also interview four senior funeral service managers from three different funeral service companies and providers. The main findings of this study indicate as the followings: 1. Taiwan’s funeral service providers are more advanced than China in funeral culture, life and death education, and funeral management. This advantage can indeed help with entry to China’s funeral service market. 2. Equipped with the various levels of development and experiences of Taiwan’s funeral service industries and providers, practitioners may have different performances upon entry to China’s funeral service market. 3. A large shortage of funeral professionals is an inevitable problem in both Taiwan and China. Training more funeral professionals as early as possible is recommended. Finally, the study recommends that the target strategies of Service Cooperation International (SCI) in United States are benefit to Taiwan funeral service providers to enter China’s funeral service market.