本研究動機，乃分析部份傳統產業，透過兩岸分工，是否真的能為企業延續生命並帶來獲利的增加，及經營績效的提昇。茲以嬰童產業為例，從以下三個面向進行實質的探討：一、探討臺灣生育率驟降，中國大陸市場所提供的機會與發展。二、採行兩岸分工後對於企業營運績效的影響。三、從嬰童服飾產業價值鏈，探討台商營運模式與轉型契機。 本論文分六個章節，第一章為緒論，第二章為分工理論相關文獻，第三章為台灣與中國大陸童裝服飾產業概況，第四章為麗嬰房公司深度訪談，包括麗嬰房公司SWOT分析、五力分析、營運策略分析、兩岸營運分析，第五章童裝分工模式，分析產業特性與價值鏈，國際童裝與兩岸麗嬰房分工模式分析，第六為結論與建議。本研究以麗嬰房個案研究的方式來進行，研究工具包含收集資料以及深入訪談。 針對嬰童產業，本研究之結論與建議有四： 一.以大陸廉價的勞工設立工廠，從微笑曲線來看卻是附加價值最低的投資。二.「自有品牌 + 自有通路 + 國際嬰童品牌合作」麗嬰房核心競爭策略，台商經營嬰童服飾，擺脫代工廠的角色，此一商業模式可為經營參考。三.針對兩岸不同的市場需求，採取水平分工，但在朝向國際化或區域性發展，母公司負責產品設計研發整合，繼而兩岸的生產功能整合，藉合併生產擴大規模經濟。四、國際童裝紛紛將生產基地設在中國大陸，避免斷絕與世界名牌童裝接軌的機會，政府應加速開放中國製童裝紡品輸入，加速台灣嬰童服飾產業與世界領導品牌合作。 / The cause of this study is to analyze whether it is possible for some traditional industries to extend company lives, increase profits and promote operational performance through division of labor across the straits. I will present the case of childrenwear and baby garment industry for substantial examinations in three dimensions: 1. To examine the opportunity and development of China market due to the drop of birth rates in Taiwan. 2. To discuss how business operational performances are influenced by division of labor across the straits. 3. To explore the business models and the critical moment of transformation for Taiwan business through the value chain of children industry. The research consists of six chapters. Chapter one is a general introduction. Chapter two is the documentation of vertical and horizontal division of labor theory. Chapter three outline of childrenwear and baby garment industry in Taiwan and China. Chapter four presents the in-depth interview with Les Enphants, topics include SWOT Analysis, the Five Forces Model, Operational Strategy Analysis, Analysis of Business Operation across the Strait, global division of labor for Nike childrenwear vs. division of labor across the Strait for Les Enphants. Chapter five on the division of labor of childrenwear, analysis of industry characteristics and value chain, and analysis on division of labor of international chidrenwear companies and les enphants. Chapter six draws up conclusion and suggestions. Les Enphants is the major company of case study, the research methods include data collection and in-depth interviews. The conclusion and suggestions to childrenwear and baby garment industry are: 1.The cheap and affluent labors in China is the least value-added investment in terms of Smile Curve theory. 2.“Own-brand + own channel + international children brand cooperation” adopted by Les Enphants is a feasible business model for Taiwan’s childrenwear and baby garment industry. 3.Horizontal division of labor is necessary for different markets across the Straits, but early integration of product design is the key for production combination in larger scale. 4.More and more international childrenwear companies set up production base in Mainland China, in order not to cut ourselves from international re-known childrenwear brands, the government should lift the bar on the import of childrenwear and textile products made in China, to speed up the cooperation of Taiwan childrenwear industry and international leading brands.