中國是近幾年來表現最亮麗的新興經濟體，自1979年實施改革開放以來，經濟快速發展，幾乎每年都以將近兩位數的成長速度往前發展。[中國崛起]已在全球帶起中國熱，也帶起歐美學習中文的風潮。中國的經濟成長，讓鄰近的台灣的各項產業產生巨大的變化，無不受到大陸廣大市場與廉價勞工的吸引。以近年在大陸蓬勃發展的電子業而言，中國微電子產業的發展歷程大致可分成以下幾個階段: 1.1956-1980:發展模式摸索時期 2.1980-1995:建立五大骨幹企業與「九０八工程」 3.1996-2000:外資介入下中國半導體產業 4.2000-2005:十八號文頒布與中國半導體產業快速發展時期 5.20005以後:穩定成長期 而台灣的電子業，紛紛將生產的工廠遷往大陸。台商前仆後繼的進入大陸，蔚為風潮。但近年來可以發現，開始有大陸的企業考慮來台投資，不光是一般認為的房地產而已，也開始有電子業相關的投資案在考慮中。於是乎，一般常探討的「如何進入大陸市場？」，漸漸也轉變成其反向的思考：「大陸企業如何國際化？」！這就成為一個非常值得探討的題目。而近年來電子業的發展，逐漸走向垂直整合及資金密集的競爭，能運用整合資源的企業將較有可能在競爭中勝出。所以，本研究針對大陸大型微電子企業做個案分析，並以大陸華潤集團所屬之華潤微電子集團為研究對象，分別探討以下兩點： 1.大陸大型電子企業(以華潤微電子集團為例)的國際化歷程的現況與遭遇的問題。 2.大陸大型電子企業(以華潤微電子集團為例)國際化的策略。 本研究得到的主要結論如下: 1.華潤微電子集團在外部受到國際經濟情勢、市場現況和國內政治情勢的影響。 2.華潤微電子集團在內部受到母集團優勢與技術能力的影響。 3.華潤微電子集團除了順應政府政策與結合母集團外，國際化可同時解決取得技術和拓展市場兩大問題。 4.本研究對大陸大型微電子企業之國際化策略提出一套含A.確定目標、 B.選擇市場、C.選擇地點、D.選擇進入模式、E.檢視進入程序及F.跨國技術管理的流程。 本研究除針對大陸大型微電子企業給予建議外，也希望能藉由對大陸企業的了解，作為兩岸更多合作可能的基礎。而大陸政府對電子業的扶持，也可提供政府科技政策上的參考與借鏡。 / China is the best-performing emerging economy in recent years. Since the implementation of the reform and opening up in 1979, China had rapid economic development every year, almost in nearly double-digit growth rate. [The Rise of China] has brought up China fever in the world, and also brought up the wave of learning Chinese in western world. China's economic growth makes a huge change in Taiwan’s every industry. All are attracted by the mainland China's vast market and cheap labor. Booming electronics industry in mainland China in recent years, the development history of China microelectronics industry can be broadly divided into the following phases: Phase I: 1956-1980: Developing model period Phase II:1980-1995 : Establishing five major backbone enterprises with the "908 Project" Phase III:1996-2000: Foreign investment intervention in China's semiconductor Industry Phase IV:2000-2005: Promulgating the 18th of the text and the period of rapid development Phase V:After 20005: Stable growth Many Taiwan's companies of electronics industry have moved factories to mainland China. Taiwan businessmen fought to enter the mainland. It has become an unmistakable trend. But in recent years, mainland enterprises begin to consider investing in Taiwan. It not only happens in real estate, but also in the electronics industry. Consequently, the commonly discussed subject [How to enter the mainland market?] has become gradually into the reverse thinking: [How can the mainland enterprises internationalize?] and it becomes one worth-exploring subject. The development of the electronics industry in recent years gradually moves towards vertical integration and capital-intensive competition. The enterprise which is able to use the integration of resources of the enterprises will be most likely able to win the competition. Therefore, the China Resources Microelectronics Group which belongs to the China Resource Group is chosen as the target of this work. The subjects of this work are: 1. Current status of the internationalization process and the problems encountered by a large mainland microelectronics companies (China Resources Microelectronics Group, for example). 2. Internationalization of the China’s large microelectronics companies (China Resources Microelectronics Group, for example). The main conclusions of this study are as follows: 1. China Resources Microelectronics Group is externally affected by the international economic situation, current market conditions and the impact of the domestic political situation. 2. China Resources Microelectronics Group is internally affected by the strengths of the parent group (China Resources Group) and technical capabilities. 3. In addition to conforming to the Government policy and the combination of the parent group, the internationalization of China Resources Microelectronics Group can at the same time solve the problems of access to technology and expanding the market. 4. This study submits one set of the internationalization to the China’s large microelectronics companies. It contains: A. Identification of the target B. Choice of Market C. Choice of Location D. Choice of Entry Mode E. Review Entry Process F. Global Technology Management In this work, in addition to giving advice to the large mainland microelectronics companies, this work hopes to provide more possible basis for cooperation to mainland China and Taiwan by the understanding of the enterprises in China. And the mainland government's support of the electronics industry can also provide the reference and learn to the science and technology policy of our government.

當佈局包括國家區位的選擇、進入策略的選擇與價值活動的安排時，藉由觀察多家企業價值鏈的全球佈局與協調性，本研究將探討：塑膠射出模具業，全球化佈局的「策略架構」與「佈局型態」兩大重心。實務意涵，將可提供塑膠射出模具業、其他相似利基或產業特性企業，業者在進行全球化佈局時的參考。 本研究從全球經營策略、國際化動機、資源優劣勢與策略聯盟、全球化佈局等相關文獻的探討開始，依據塑膠射出模具業的產業特性、企業的價值鏈來進行研究設計。藉由多家個案公司的訪談與次級資料整理，描述其企業全球化佈局發展的過程與型態、全球化佈局的策略思維；最後，再經過跨個案公司的比較與分析後，本研究有下列的發現： （一）塑膠射出模具業『全球化佈局的策略架構』 欲進入國際目標市場，企業應充分檢視「國際化動機」（主動面及被動面的因素）以及「資源優劣勢」（無形資源、實體資源及策略聯盟運用等因素），來決定其「全球化佈局」（國家區位的選擇、進入策略的選擇與價值活動的安排）。 （二）塑膠射出模具業『全球化佈局的型態』 企業進行全球化佈局，「國家區位」的選擇：包括主要區域（台灣、中國、美國），次要區域（日本、德國、英國、法國）以及其他區域。「進入策略」的選擇：包括內部活動，子公司，辦事處（含業務代表），投資型（合資、合併收購），策略聯盟（整合、聯盟、共同行銷、經銷貿易商）以及出口型等。「價值活動」的安排：包括行銷，專案管理，設計研發，原物料進貨，生產製造，策略性外包，試模成形，量測驗收，銷售，售後服務，塑膠射出以及噴塗組立等。 全球化佈局的競爭策略型態，可概括歸類為：高外國投資策略（企業價值活動的佈局是「地域分散」，然而價值活動的協調性「高」），簡單全球策略（企業價值活動的佈局「儘可能集中」於同一個國家來服務全世界，然而價值活動的協調性「高」）以及外銷策略（企業價值活動的佈局是「地域集中」，直接執行廣泛行銷）三種。 （三）塑膠射出模具業者『全球佈局的實務意涵』 業者全球經營之目的是為了「掌握新市場」時，則應將企業的下游價值活動（行銷、銷售與客戶服務等），以最適切的進入策略（銷售子公司、辦事處、投資、策略聯盟或出口等），建立在除了售價亦重視模具品質、交期與服務之北美（諸如美國）、歐洲（諸如德國）與東亞（諸如日本）等目標市場。 業者全球經營之目的是為了「獲取資源或低成本」時，則應將企業的上游價值活動（設計研發、原物料進貨、生產製造、策略性外包、試模成形及量測驗收等），以最適切的進入策略（子公司或投資等），建立在與台灣同文同種的中國大陸；未來，更可進而獲致地主國內需的新市場。 / Country selection, entry strategy and value-added activites are all key elements regarding successful global arrangement. By observing the global arrangements of firms with regard to value chain concept, this research emphasizes on probing into the strategic structure and phases of competititors' global arrangements within Plastic Injection Molds industry. In practice, this research provides reference materials concerning global arrangement to both competitors within Plastic Injection Molds industry and others with similar niches and industrial characteristics. At first, this research arranges related lectures regarding global strategy, motivations for globalization, strength and weakness of competence, strategic alliance. With the above basement, the article considers the characteristics of Plastic Injection Molds industry, and then determines the whole structure further. By reviewing the interviews of case companies and arranging secondary information, the research concretely describes the process and phases with regard to global arrangement, and the specific strategic structure when it comes to Plastic Injection Molds industry. After cross-comparing case companies, this article concludes the following finding: 1. The adopting strategic structure within Plastic Injection Molds industry when global arrangement is considered When companies attempt to enter their targeted international market, they ought to fully examine their motivations for globalization (both actively and passively), and strength&weakness of competence (factors such as strategy alliance, intangible and tangible resources) so as to determine their global arrangement. 2. The revealing phases whitn Plastic Injection Molds industry when global arrangement is considered When companies start their global arrangement, country selection includes the main area (Taiwan, China, and USA), secondary area (Japan, Germany, England and French) and other area; entry strategy selection includes internal activities, sub-companies, agencies (representative included), investing forms (such as joint venture, merge and acquisition), strategic alliance (integration, alliance, cross marketing, and consignee&trader) and exporting forms. Arrangement for value-added activities include marketing, project management, Research & Development, raw material procurement, production, mold outsourcing, molding, check and accept, sales, after service, injection molding, painting, and assembly. The revealing phases regarding global arrangement could be generally categorized into three types: High-Proportion Foreign Investment Strategy (value added activites seem to be both regional dispersed and well coordinated), Simple Global Strategy (value added activites are gathered within one country to serve the whole world's needs, also well coordinated), and Exporting Strategy (value added activities are gathered and Marketing & Sales are enforced extensively). 3. The practical meaning within Plastic Injection Molds industry when global arrangement is considered When the purpose of companies is to grasp new markets, they should adopt the most suitable entry strategy (such as sub company, agency, investment, strategic alliance, export) to build their downstream value-added activites (such as marketing, sales, and customer service) directly in the target market (such as USA in North America, Germany in Eurpoe, and Japan in East Asia) which takes account of price, quality, delivery, and service. When the purpose of companies is to gain resources or adopt low-cost strategy, they should adopt the most suitable entry strategy (such as sub company and investment) to build their upstream (Research & Development, raw material procurement, production, mold outsourcing, molding, and check and accept) in China so as to gain potential market.

兩岸經貿在政治的隔閡與反復中，從小到大，從封閉到逐漸開放。在這個過程中，兩岸資金融通的不斷擴大成為這場華麗經濟表演的背景。但隨著人民幣在國際舞台角色變化，兩岸貨幣流通從背景中走出，金融合作發展甚至可能成為兩岸經濟未來的最重要之組成。 從法律角度審視兩岸跨境資金流通，繁瑣的管制措施與複雜的法律體系正在逐漸消減。從直接投資角度而言，對外中國大陸不斷推動外商投資企業法規的改制以吸引外商投資；對內則努力減少中國企業融資阻礙，以推動中國大陸企業走出去。而台灣雖然對於陸資仍然保持著較大的戒心，亦逐步放開對大陸投資管制，並開放陸資來台來台促進經濟發展。從間接投資角度而言，中國大陸逐步放開資本項下的管制， QDII、QFII等投資管道不斷推陳出新，更加開放的未來成為可能。 而在這場以人民幣國際化為目的的改革中，自貿區扮演了急先鋒的角色。自貿區階段式的政策開放有著中國大陸改革和法律變遷的典型特征，「試點—推廣」模式使自貿區走在了人民幣國際化的最前沿。而台灣的自由經濟示範區卻步入了困境。 自貿區的現在很大可能將會是中國大陸的未來，人民幣國際化成為一個大概率事件。面對這種未來，台灣可以如何應對？從法律角度而言，本文提出以下四個建議：1．推動兩岸貿易以本幣結算，深化兩岸經貿往來；2．建立雙邊貨幣交換機制，共同推動人民幣區域化及國際化；3．推動兩岸資本市場的交流與合作，建構台灣為人民幣離岸中心；4．推動兩岸金融監理合作、建置兩岸金融防火牆。 / The economic and trade have developed since 1980s though faced with the political barriers. The two sides is expected to work together in peace in the future. From the perspective of cross-border capital flow, the two sides set up a complicated and complex control measures, forming a complex legal system. From the view of direct investment, China is currently promoting the restructuring of foreign investment enterprises and regulations to attract foreign investment. Reducing the financing pressure of Chinese enterprises and promoting the Chinese mainland enterprises to go out become one of the focus of the mainland policy. However, Taiwan resist the Chinese capital. From the perspective of indirect investment, China's mainland is currently expanding various investment pipelines, such as QDII, QFII, etc.. In the future, capital of cross-border capital flows will be more convenient. Taiwan also has more space to intervene. The establishment of free trade zone has become the pioneer of China's financial reform, and its development has been the most advanced in the financial reform, capital projects and the internationalization of RMB. Negative list and a series of financial reform measures will gradually move to the country. Taiwan's free economic demonstration zone has entered a difficult situation. Facing such a future, from a legal point of view, this paper puts forward the following five suggestions: 1. Promote cross-strait trade in local currency settlement, deepen economic and trade exchanges between the two sides; 2. The establishment of bilateral currency exchange mechanism, and jointly promote the RMB regionalization and internationalization; 3. To promote exchanges and cooperation on both sides of the capital market, build Taiwan as an offshore RMB Centre; 4. To promote cross-strait financial supervisory cooperation, build cross-strait financial firewall.

地方召會(在中國和臺灣地區的名稱沿革：小群→基督徒聚會處→聚會所→地方召會，本文簡稱「地方召會」)，其創始人—倪柝聲、李常受等，今有無數基督徒受其思想的影響；根據《聖經》所建立的地方召會已散佈在全球六大洲，涵蓋著不同的國家、種族、語言和文化。 地方召會在中國初創時期，已建立移民擴展的規模，即往在地化和國際化的政策發展；後因政局改變，地方召會發展至香港、臺灣和東南亞地區，在臺灣發展的初期階段，帶進百倍的人數增長，迄今成為臺灣第二大基督徒團體，而臺灣的地方召會，接續先前在大陸區域開展的模型，作為全球發展的基地之一，擴展到全球各大洲，目前全球信眾約廿餘萬人，在全世界積極擴展信仰的版圖。 本文從核心信仰出發，以宗教非營利組織的觀點，逐一探討地方召會的信仰和宗教實踐，首先說明地方召會的信仰與在中國大陸時期的擴展；其次介紹宗教非營利組織和地方召會在臺灣時期的擴展；第三為論述地方召會的國際化拓展模式，並以東南亞各國為深度探討，在李氏離世後，地方召會在無指定的接班人狀況下，其擴展方針絲毫不受影響且發展更鉅，被公認為對基督教界具有影響力的團體。 / The local church (the revolution of this name in China and Taiwan: a small group→the assembly of Christian→the meeting hall→the local church, this paper refers to "the local church"), its founders—Watchman Nee and Witness Lee(this paper refers to "Nee" and “Lee”), there are countless Christians are affected by their thought; The local church established according to the Bible has spread across the six continents, covering the different nations, races, languages and cultures. The local church during the starting period in China, has established the scope of immigrant expansion, that was policy development of localization and globalization; due to the political changes, the local church developed to Hong Kong, Taiwan and the South East Asia. In the early stages of development in Taiwan, brought into a hundredfold increase in numbers so far has become the second largest Christian community in Taiwan. And the local church in Taiwan following the development model carried out in mainland China area previously, being one base of global development and expands to all continents. For the time being, there are about two hundred thousand believers on the earth and expands the territory of faith in the world actively. This paper begins from the core of faith, studying the faith and the practices of religion in the local church from the view of religious non-profitable organization. The first, describing the faith of the local church and the expansion during the age in t mainland China; Secondly introducing the religious non-profit organization and the expansion of the local church during the age in Taiwan; the third, discussing the international expansion mode of local church and taking the countries in Southeast of Asia to have deep discussion. Especially from 1997 so far, the local church in the absence of the designated successor after Lee's passing away, the expanding strategy develops more largely without compromising and being recognized as an influential community to the Christianity.

離岸金融市場，早期主要是以非居民為對象提供非本幣交易金融服務的國際金融市場。近幾十年來，國際金融市場規模快速成長，同時國際金融功能也不斷擴大，而離岸市場也隨著它的功能不斷調整、擴充，發展出了許多不同的面貌。許多國際貨幣如美元、日圓、歐元也在倫敦、東京、紐約、香港、新加坡這些國際金融城市頻繁且大量的交易。 　　人民幣目前還不是主要國際貨幣，國際化程度不若這些國際貨幣高，在境外使用也較主要國際貨幣來的少，較具規模的人民幣離岸市場從2010年後在香港漸具雛型。由於中國近年來一系列推動人民幣向境外流動的政策，讓人民幣在全球貨幣的地位逐漸提升，而隨著人民幣在境外流動數量的增加，使得近年來人民幣離岸市場引起國際金融城市的關注，有些地區也加入爭取發展人民幣離岸市場的行列。 　　由於香港不但是第一個發展人民幣離岸市場的案例，在現今的發展規模上也是最大的境外人民幣中心，因此本研究透過香港發展的條件及路徑，從既有文獻的檢閱、數據的蒐集，並結合對相關人士的訪談，整理歸納國際貨幣離岸市場的發展經驗與香港發展人民幣離岸市場的優劣條件，希望台灣在開放人民幣業務之後，能借鏡當初其他國際貨幣離岸市場與香港發展的一些經驗來做為台灣發展的參考，並結合自身擁有的條件，發揮自身優勢，改善原有劣勢，把握面臨的機會，積極地克服外在的威脅。 / In the early period, offshore financial markets provided non-local currency transaction services to non- residents. In recent decades, as the international financial market grows and expands rapidly, the offshore market and its function also constantly adjust, expand, and develop many different aspects.Many international currencies such as the dollar, the yen, and the euro are also hugely demanded and used in those international financial centers such as London, Tokyo, New York, Hong Kong, and Singapore. RMB is still not a major international currency nowadays. Its degree of internationalization and frequency of usage outside China are not high as other international currencies, but Hong Kong already develops as an offshore financial market after 2010. Due to China government’s series policies to promote the internationalization of RMB, the international position of RMB is rising. As RMB’s offshore flow increases rapidly, it gets the attention of many international financial cities, and some regions even join to develop as RMB offshore financial markets. 　　Since Hong Kong is the first offshore financial market and the biggest offshore center of RMB, this study examines its development through reviewing the existing literature, analyzing data, and combining the interviews of stakeholders to sum up the merits of Hong Kong and other international monetary markets. We hope that after opening RMB’s business, Taiwan can actively learn from Hong Kong and these markets, promotes our strengths, improve the weaknesses, seize the opportunities, and overcome external threats.

在資訊時代引領的知識經濟中，知識密集型服務業已成為產業發展價值鏈中的重要一環，在創新中起著重要作用。 本研究主題在探討台灣的管理顧問服務公司要走向國際化應有的策略與重點執行方向。採取單一個案研究方法，以折衷理論和資源基礎理論為基礎的研究架構來檢視悦智全球顧問這個個案的狀況，並與顧問產業中國際化程度最深的標竿個案麥肯錫相比較，來進行台灣管理顧問公司走向國際化策略的探討。 研究結果發現，台灣管理顧問公司的國際化發展規劃，必須要先著重於：1) 人才資源管理 – 著重領導力，培養未來領袖 2)加速知識管理的能力建置 3)經驗值的累積與傳承制度 / Leading the knowledge economy in the information age, knowledge-intensive service industry has become an important part of the industry value chain, and plays an important role in innovation. This research topic is to explore the gaps and the implementation of a strategy and direction for Taiwan's management consultancy services company when it comes to be internationalizing of its operation. This thesis take single case research method, forming the research framework based on Eclectic Theory and Resource-Based View to examine the case of Atelligent Global Consulting, and comparing to the benchmark case McKinsey which has the deepest degree of internationalization in the consultancy industry, to discuss the internationalization strategy for Taiwanese management consultant firms. Findings, Taiwan management consultants international development plan must focus on: 1) human resource management – focuses on leadership, training future leaders 2) accelerate knowledge management capacity-building 3) experience accumulation and transmission system.

本研究以日本康貝公司(Combi)為研究對象，來探討嬰童用品產業的關鍵成功因素(Key Successful Factors,KSF)及嬰童用品品牌的國際化策略。 透過Porter的產業五力分析架構，本研究認為要克服嬰童用品產業的競爭劣勢：產業內競爭激烈、買方議價力較弱、潛在進入者的威脅較高，企業須具備五個構面的十二項關鍵成功因素使能經營成功，包含：品牌與宣傳構面的品牌形象與知名度等因素；市場行銷構面的行銷通路的掌握等因素；產品構面的產品質量與安全性等因素；生產構面的生產的垂直整合能力；顧客服務構面的優質的顧客服務等因素。 本研究經過Combi的國際化策略分析，則有如下的結論： 一、 嬰童用品業者的國際市場選擇需考量國家的經濟發展程度與消費者育嬰觀念成熟度。 二、 嬰童用品業者通常會先以直接出口(Direct Import)的方式作為國際化的進入策略。 三、 嬰童用品業者的國際化動機若為成本考量，會採取高度控制的進入策略，如獨資(Wholly-owned Subsidiary)；若是為了掌握市場，則採取低度控制的方式，如合資(Joint Venture)。 四、 嬰童用品業者的國際市場經營需特別重視在地市場需求的回應(Local Response)，故市場經營策略與組織、控制上需有較高的自主性。 / This study uses Combi Corporation as the research object to explore the key successful factors, and the internationalization strategy of the infant products industry. Through Porter's Five Forces Analysis, this study suggests that infant products industry to overcome the competitive disadvantage: intense competition within the industry, buyer bargaining power is weak, the higher threat of potential entrants, companies must seize five dimensions, 12 key successful factors to run business successfully which includes brand image and visibility, good control of marketing channels, product quality and safety, vertical integration of production, customer service standard. This study comes out the following conclusions on internationalization strategy of the infant products industry: 1. The infant products companies should take the economic development level, and the consumer’s maturity of feeding concept into consideration. 2. The infant products companies usually use direct exports as their entry mode in the early stage. 3. If infant products companies are cost concerned, they take a highly controlled strategy, such as wholly-owned subsidiary. If the infant products companies are the market concerned, they take a lowly controlled method, such as joint venture. 4. The infant products companies require highly local response, so they should have flexible business strategy.

本論文主要探討醫學影像產業國際市場進入策略，首先對全球醫材產業概況及醫學影像產業進行介紹，再針對個案公司及其主要競爭廠商於大中華區之國際市場進入策略布局進行探討。藉由中國醫療器材乃至於醫學影像產業的市場現況與發展趨勢、競爭態勢，個案公司於大中華區醫學影像產業的五力分析、SWOT分析與價值鏈分析，針對該公司自身的競爭優勢及機會，探討其在中國市場之進入策略及關鍵成功因素，以及策略布局之研究，並試圖對個案公司進入中國醫學影像市場提出未來發展策略之建議。 個案公司在全球影像設備市場占比為10%，排名第六，於2003年-2012年，透過併購，豐富其產品線並藉此拓展其行銷通路，也因為是大型跨國公司，資金豐沛，投入極高的研發成本，有其經營優勢利基。 分析個案公司進入大中華區之策略邏輯，藉由： 1.中國市場醫學影像產業五力分析，結果為：(1)購買者的議價能力低 (2)供應商的議價能力高 (3)現有公司間的競爭高 (4)進入者的威脅高 (5)替代品的威脅低。 2.個案公司SWOT分析，發現：(1)優勢：專業領域有百年傳統。研發投入多，專利有900多個。產業鏈完整，成本優勢高。 (2)劣勢：產品線較窄。市場份額較小。新的品牌名稱，故知名度較小。 (3)機會：外部因素/驅力—政策支持、技術到位、資本充沛。內部因素/驅力—行業現狀、患者需求、醫生訴求。個案公司有能力滿足中國市場發展之需求。 (4)威脅：新的競爭者進入中國市場，主要是日本廠商。中國政府大力扶持本土醫學影像廠商。利潤高的膠片市場漸萎縮，影響個案公司整體利潤。 3.個案公司價值鏈分析，結論為：(1)支援性活動：企業的基本設施；技術研發；Shared Service Center—營運管理、人力資源管理、IT、業務客服、供應鏈管理採購、物流、財務；技術客服；外包廠商；利潤。(2)主要活動：後勤進料；生產作業；倉儲物流出貨；行銷與銷售；維修售後服務。 透過個案公司在大中華區醫學影像產業的五力分析、SWOT分析與價值鏈分析，針對該公司自身的競爭優勢及機會，歸納出該公司在中國市場之經營策略為：差異化(集中差異化)策略、關鍵成功因素策略、本土化路線。並加上完整的產業鏈布局：研發 →生產→ 銷售，可謂其核心發展策略。 本論文研究個案公司在大中華區8個區域，針對不同區域特性，分別有以下的進入策略：(1)有6區採用— 合資設立公司、全資子公司、直接設廠、獨資、代理(Agent)+直接銷售(Direct sale) (2)西南區— 採取只有代理之進入策略。(3)香港區— 採取只有直接銷售之進入策略。 其不同進入策略的執行關鍵成功因素為：(1)聚焦基層醫療市場及其特有產品線(2)強化研發及生產(3)因應中國之醫療產業發展政策，調整發展順應趨勢的產品線(4)深耕中國市場強調本土化發展(5)與當地廠商策略聯盟(6)發展具本土文化之組織與人才。 從本文的分析中可以得到，醫學影像產業國際市場進入策略可同時進行多重國際進入策略之模式。探討個案公司進入中國市場，最適合採行「(集中)差異化策略」、「關鍵成功因素策略」為其競爭策略。 [關鍵詞] 醫學影像產業、五力分析、SWOT分析、價值鏈分析 企業國際化、進入策略、競爭優勢、關鍵成功因素

本研究的目的在於了解當前高等教育的改革趨勢，進而探討與分析越南高等教育對當前高教改革趨勢的相關改革及其所衍生的問題，並提出一些建議，作為越南教育主管當局的參考。 基於高等教育大眾化、市場化及國際化的理論基礎，本研究採用文件分析與訪談法進行研究，探討與分析越南高等教育對當前高等教育改革趨勢的相關改革及其所衍生的問題。經過研究後，本研究得到以下的結論： 一、大眾化、市場化及國際化是當前高等教育改革趨勢 二、越南高等教育發展的各個時期經過許多變遷和不斷地改革 三、教育品質低落是當前越南高等教育的最大問題 四、為滿足國家發展的人力資源需要及人民學習的需求，越南高等教育加速大眾化 五、在高等教育市場化的趨勢下，越南高等教育以革新教育管理制度、推動社會化教育政策及結合產學合作方式等改革來因應。 六、為提高國內高等教育品質及與國際接軌，越南政府以留學生政策、學術交流合作及結合國內外合辦高等教育政策，來推動越南高等教育國際化。 七、越南高等教育大眾化導致量與質不均衡、整併及增設高校問題及非公立高等教育機構的問題 八、越南高等教育市場化所衍生的問題包括教育市場尚未完全形成、管理制度的問題、社會化教育政策的問題。 九、人才流失、國內高等教育市場面臨國際競爭壓力及經費不足導致國際交流合作困難是越南高等教育國際化的主要問題。 / The purposes of this study is to explore the reform trends of higher education; to analyze the reforms of higher education in Vietnam and its problems and then to offer some suggestions to the Vietnamese educational administration as a reference. Based on the basic theory of massification, marketization and internationalization of higher education, analyze the reforms of Vietnamese higher education and its problems through the document analysis and interview methods. The study has following findings: 1.Massification, marketization and internationalization are the trends of higher education reform in the world. 2.Vietnamese higher education system has undergone several periods of reform and every period has its features. 3.Low quality is the most serious problem of Vietnamese higher education. 4.The needs of manpower for national development and the learning need of society have resulted in accelerating the massification of higher education in Vietnam. 5.Innovation of the management system, promotion of the educational socialization and industry-academy cooperation are the resolutions to face with the marketization of higher education in Vietnam. 6.In order to improve the quality of higher education and to integrate into the world’s level, Vietnamese government has promoted the internationalization of higher education by the policies of teachers and student mobility, academy exchange and inter-cooperation. 7.The massification of higher education in Vietnam has resulted in the imbalance between quality and quantity and many problems from the amalgamation and the non-public higher education institutions system. 8.Education market has not completely shaped, the problems of management system and educational socialization policy are resulted from the marketization of higher education in Vietnam. 9.Brain drain, pressure from the directly competitiveness with foreign universities and lack of finance are the problems of Vietnamese higher education system in internationalization process.

2016年巴拿馬文件曝光後，社會對於企業使用避稅天堂的關注度達到高峰。到避稅天堂設立子公司為企業國際化的手段之一，但究竟是具有什麼樣國際化特質的企業比較會用避稅天堂是本研究想要探討的議題。 以往關於避稅天堂的文獻多在研究避稅天堂特性，較少針對使用避稅天堂的企業特性進行研究。因此本研究以企業在避稅天堂外的海外子公司數、海外子公司的投資損益、中國的子公司數，探討與企業在避稅天堂設立子公司數之關聯。 企業在海外的子公司數越多、海外子公司的投資損益金額越大，代表企業國際化程度越高，越有動機使用避稅天堂。本研究的第一個假設為企業在避稅天堂以外的國家所設立的海外子公司數與在避稅天堂的子公司數呈正相關；第二個假設為企業在海外子公司的投資損益金額與在避稅天堂的子公司數呈正相關。另外，到中國直接投資經常被台灣企業當成國際化手段。企業在中國的子公司數越多，其國際化程度也越高。但兩岸的特殊關係與台灣過去實施管制，增加了企業經營的風險與成本，企業因此有動機到避稅天堂等第三地設立子公司。本研究的第三個假設為企業在中國的子公司數與在避稅天堂的子公司數呈正相關。本研究對象為台灣上市企業，研究期間為民國100年至民國104年。研究結果顯示，企業在避稅天堂外的海外子公司數越多、在海外子公司的投資損益金額越大、在中國的子公司數越多，在避稅天堂的子公司數目也會越多。社會普遍詬病企業利用避稅天堂避稅，但企業也會基於其他國際化因素使用避稅天堂。對此，企業及政府應該採取作為，消除大眾對企業使用避稅天堂的疑慮，增加企業國際化時的彈性。 / Since the leaked Panama Papers, the public’s attention to “who are using tax havens” has peaked. As setting up subsidiaries in tax havens is a usual practice businesses adopt when going global, this study identifies three “corporate traits” of such businesses and explores their link to the number of subsidiaries such businesses have in tax havens. The greater the extent of a business’s internationalization, the greater its motivation to use tax havens. This study assumes that both the number of overseas subsidiaries (excluding those in tax havens) and the net income of overseas investment positively correlate with the number of subsidiaries a business has in tax havens. Also, when a Taiwanese company has more subsidiaries in China (thus more internationalized), its motivation to register in tax havens tends to be even stronger facing the peculiar cross-Strait relations and regulations imposed by the governments. This study further assumes the number of subsidiaries set up in China positively correlates with the number of subsidiaries a business has in tax havens. In closing, this study shows that the number of subsidiaries a business has in tax havens positively correlates with (1) the number of its offshore subsidiaries (excluding those tax havens); (2) the net income of its overseas investment; and (3) the number of its subsidiaries in China. Having a presence in tax havens is sometimes an expedient in the internationalization process of a business. We suggest that both the government and the business recognize the upside of using tax havens rather than just play up its downside.