主要探討台灣績優出口廠商出口行為的類型。由於各廠商的出口態度與廠商的資源不 同，其出口行為亦有所不同，因而討論類型不同的廠商，其所採取出口策略不同於何 處。並且根據出口類型與出口行為，來明瞭廠商國際化差異之所在，不同國際化階段 中出口策略差異處。而達到實務補充理論，理論修正實務的目的。 本論文共分五大章，共一冊，約四萬字、各章名稱如下： 第一章 緒論；包括研究問題，研究目的 第二章 文獻探討與研究方法 第三章 廠商出口態度、資源與出口類型之分析 第四章 出口類型與出口策略之分析 第五章 結論與建議

匯率變動保險乃是針對出口廠商在浮動匯率制度下經營國際貿易時，因匯率變動之不 確定性風險，致發生盈虧之現象，而加以保障的輸出保險業務。本論文主要即在介紹 這項保險業務在國外操作之情況，並對國內若實施匯率變動保險時，可能涉及到的各 項有關問題，作進一步之研討。 第一章：說明本研究之動機、限制和方法。 第二章：略述匯率變動風險和匯率變動保險之意義與關係。計分三節。 第三章：描述日本、西德、法國、印度、比利時、荷蘭等六個國家對匯率變動保險之 作法。計分七節。 第四章：探究整廠輸出與匯率變動保險之關係。計分二節。 第五章：為五研究之結論與建議，並包括匯率變動保險可在國內推行的原因與結果。

Taiwan, an island with outstanding economic miracle, has deeply depended on international trades to increase economic growth and national wealth. There are many successful companies, including listed enterprises and SME, manufacturing and marketing Made-in-Taiwan products all over the world through international trade and commerce. Therefore, undoubtedly the power international trade is one of our strength and plays a key role on stimulating economy as well as elevating the living standard of people. . To compete with other international exporters, Taiwanese exporters must provide not only products with good quality and reasonable price, but also offer competitive payment terms to further strive for new clients and strengthen individual competitiveness. This is a recent trend of International Trade. From the risk-free payment term, such as- T/T Advance to O/A 90 days after shipment, Taiwanese exporters suffered both political risk and credit risk. Not to mention cash flow risk and exchange rate risk that normally appears during transaction. Remembered financial crisis in 2007, market failed and malfunctioned at that time. As for corporate side, individual companies faced difficulties of continuously operation. Some even seriously went bankruptcy during that time. In this circumstance, Taiwanese exporters, even successfully won the orders, could not receive the payment on time from foreign buyers. Some of them may even suffered huge loss because of intentional disputes or buyer’s closedown. Therefore, it goes without saying that risk aversion is becoming an important issue for Taiwanese companies to survive. There would be three major financial tools being introduced for risk aversion with three case studies. Each of them has its special features and functions by different needs. How and why does Taiwanese exporter choose and leverage for risk aversion will be explained and discussed. The purpose of this paper is to find out the solutions for Taiwanese exporters to reduce risk of international trade as well as increase competitiveness in the foreign trade and grow the economy as contribution in the long run.