隨著國內、外總體經濟環境的快速變遷，各個產業競爭態勢已由過去的區域性競爭轉變成全球性競爭，台灣的傳統產業正面臨前所未有的低價競爭考驗，尤其是面臨中國大陸密集的勞力、土地、資金等強大優勢下，各傳統產業的企業主不僅要在其專業技術上保持領先的地位，更應該尋求在經營策略上力求轉型升級與技術創新，以避免被後進廠商所取代，擺脫製造代工的微利困境，進而確保企業本身的競爭優勢。本研究希望透過個案研究的方式，找出外移西進的傳統產業在面臨轉型升級的過程中，可能遭遇到的困境與挑戰，並藉由研究個案公司的轉型歷程，探討外移西進的傳統產業在轉型升級的前後，在新產品開發流程、新樣式設計、生產製造技術等三個構面上企業運作方式的差異。最後藉由其經營績效的表現，來驗證轉型升級的決策所帶給企業的實質利益，最後提出對於外移西進的傳統產業在面臨轉型升級時實務決策上的具體建議，以作為其他面臨經營困境的傳統產業之參考依據。 / As the fast transition of the domestic and global economic environment, every industrial competition situation has changed from the regional competition to the global one and the traditional industries in Taiwan is facing a unprecedented challenge of the low-price competition. Especially, facing the strong advantage of the high-density labors, lands and capital in Mainland China, each traditional industry’s owner not only should keep the leading position in the specialized field technologies but also search for the workable industrial transition method and the technology innovation in the management strategy in order not to be replaced by the latecomer competitors. They also want to free themselves from the low margin and micro profits dilemma by OEM and furthermore, keep the competitive advantage of themselves. This research would like to find out the possible dilemma and challenges the traditional industries which has moved the production factories to China may encounter in the industrial transition process by case study method. Also, it covers the differences about the business operations before and after the industrial transistion of the traditional industries which has moved the production factories to China in the three phases of the new product development, the new style design and the new craft technology through studying the industrial transition process of the case company. It also proved that the desicion of the industrial transistion can bring the company the concrete profits by providing the result of the business performance. Lastly, it brings up the constructive suggestions for the traditional industries if they are facing the industrial transition and practicing decisions. Hope the research could be a helpful reference for any traditional industries which encounter the delimma when operating the business.