中國市場具備龐大內需實力，預期2027年將成為世界第一大經濟體，已成為全球注目及亟欲進入以獲取商機之必爭之地。中國零售業自改革開發迄今30年中，連鎖零售企業門市總數由2003年4.7萬家增加至2006年12.4萬家，批發零售貿易業零售總額，由2002年2,973億人民幣增至2007年7,561億人民幣；零售業者對IT系統需求自2000年僅止於足敷前台收款及後台物管相關連結能正常運作，至2005年起開始重視管理層面的有效性考量，至2009年起更甚而重視系統建置於數據擷取後的分析於績效展現及決策運用；零售企業在IT上的平均投資額由2004年的50餘億人民幣增加至2008年100億人民幣。台灣資訊服務產業軟硬體及系統應用整合開發能力均已臻成熟，在同文同種及地理優勢下，此刻正是揮軍中國市場的絕佳時機。 本研究結果顯示，台灣資訊服務業或可參考Ａ公司以「市場定位目標明確性」及「持續動態發展的經營策略」為基礎的經驗，藉由外部資源引進及內化成果紮根的同步展現，建構符合市場發展階段需求之企業優勢。此外；台灣資訊服務產業若能採以專業分工垂直或水平整合形成策略聯盟夥伴關係，掌握市場需求脈動與即時供給具完備性服務內容，當可合力擊退其他國際企業，大規模實質搶攻大陸商機。 / The enormous potential of China domestic market was expected to become the world's largest economies in 2027, the demand has caught the world's attention and desire to explore the great opportunity. After 30 years of development since economy reformation , China retail industry has grow the total number of retailers from 4.7 million in 2003 to 12.4 million in 2006; the total sales revenue of retail business increased from 297.3 billion RMB in 2002 to 756.1 billion RMB in 2007. Whereas in the mean time, retail IT system has expand its function from POS and back office management in 2000 to the efficiency of business management in 2005, and furthermore, IT requirement expand to data capture and analysis for decision supporting system in 2009; along with the increasing demand of information management, the capital investment in IT has increased from 5 billion RMB in 2004 to 10 billion RMB in 2008. With years of development, Taiwan information service industry now has great opportunity to enter China retail market by leveraging its culture homogeneity and geographical advantages with established core competence in both hardware and system integration. This research explores how company "A" could be a reference for Taiwan information industry. Company "A" build up its core competences thru "market positioning" and "dynamic business strategy", with the integration of external resources and internal talents in different development stages. Pursuant to the reference, if Taiwan information services industry could establish vertical integration or horizontal strategic alliance or partnerships, and keep the same pace with market demands and provide total solutions in timing basis, Taiwan information service industry should be able to compete with international major players of the industry and be part of the rapid growth of China retail business.