波蘭在這二十幾年的轉變與快速成長，讓它躋身為近年來歐洲受到矚目的新興國家，但在過去鮮少針對台灣至波蘭的企業進行營運上的研究與分析，因此本研究藉由訪問當地台商，以實際案例說明臺商在波蘭營運時所需調整的營運方式、遇到的問題與應對方法，來補足台商在波蘭營運管理上的研究不足，也希望研究結果對於未來進入波蘭的臺商具參考價值。 　　本研究針對公司資源與能力、地主國的環境、國際化的動機、進入波蘭營運的策略與企業的營運模式做分析比較，進而提出結論與建議。 　　研究結果發現臺商在營運管理上需因應波蘭文化，因波蘭員工相較台灣員工不重長遠規劃，因此以立即獎勵激勵員工成效較佳，另外波蘭員工在溝通上需以明確的指示交代任務；資金取得困難為在波蘭營運最大的問題，臺商難以取得波蘭銀行貸款，因此建議欲進入波蘭的台商要有充足的資金，以免進入後常備感資金壓力；最後，企業的資源發展與維持會影響在波蘭市場的競爭力，建議臺商在進入波蘭時對稀有資源能有策略性的規劃，並且持續發展與維持自身資源，以保競爭優勢。 / Poland, through the rapid economic growth in the past 20 years, has become one of the emerging countries which receive the most attention in these years. Nonetheless, few research discussed the pragmatic operations of Taiwan-based firms. This research aims at studying the cases of Taiwanese firms operating in Poland, and illustrating the difficulties and solutions as the reference for firms which intend to invest in Poland. This research characterizes managerial issues in the context of cross-culture. First, comparing to Taiwanese employees, Polish staffs are less motivated by long-term career development. We suggest that Taiwanese business operators have to establish rewarding system efficiently and to communicate more effectively by being more specific and concrete. Second, access to capital and getting bank loans have the likelihood of being highly challenging in Poland. Thus, we suggest that Taiwanese business operators should have sufficient funds before making any investment to avoid unnecessary tensions. Lastly, we recommend that Taiwanese business operators cope with other competitors in Poland by focusing on strategic plans toward rare resources critically and resourcefully, so as to maintain competitive advantages.