本文將以兩家台商企業在越南市場的發展為例，透過與兩家公司高階經理人的訪談，來比較兩家公司分別在選擇越南為海外進入市場的原因，以及進入模式選擇背後的影響因素，還有當地市場的經營模式等，透過文獻資料的驗證，來確認兩家公司在選擇的策略與經營方向上是否符合傳統文獻上的假設。 而在文獻的驗證中，確實證明了當企業是以 Asset Exploitation 為動機時，海外市場的選擇會傾向以較低度開發的國家為主，另外在進入模式的選擇上，雖然兩家公司採取一樣的進入模式，但影響的因素卻是完全不同，不過結果仍符合文獻中所提出的假設，最後，在市場經營模式上，更是完全符合既定的印象與理論，對於當地市場不同的策略定位確實會直接影響到企業在當地市場的經營模式。

中國自1978年起實施改革開放以來，逐年成為全球企業競相投資的焦點，全球汽車產業亦從1990年代中期進入中國市場。中國在2009年起已成為世界第一大汽車市場，未來中國將是全球汽車產業的策略重心。在全球汽車產業競逐的中國市場中，日系汽車產業屬後進者，企圖在中國市場重現1980年代進入美國市場的榮景，將其過去成功的海外進入策略與經營管理模式，移植至中國市場。 本研究以兩家日商汽車零件業進入中國市場為案例，探索日商進入中國市場的經營方式，並探討子公司角色與跨文化管理影響海外子公司經營方式與績效的程度。本研究經過文獻的探討，並對在中國市場投資經營的日商汽車零組件廠商進行訪談與現場觀察，研究結果顯示，進入模式對經營方式並沒有直接的關係，影響經營方式與經營績效的因素為子公司之角色，以及在地主國的跨文化管理。本研究另一項發現是，日系企業尋求與台商合資，看重的是台商過去在中國的經營經驗，以及台灣在兩岸間擁有較佳的政商關係，台商對於日商進入中國市場有相當大的助益，可減少中日之間的文化衝突，提升合作企業之管理效能。 / Since China began to reform and open up to the world in 1978, it has been the focal point of investment from all over the world. In the mid 1990s, global automotive industry has gone to China’s market. In 2009, China became the world’s largest market for automotive and it will act as the strategic center for global automobile industry in the future. In China’s competitive market for global automotive industry, Japanese automotive industry is the later-entrant, aiming to rebuild its prosperity in China with attempts to copy the strategies and management modules for the success in the 1980s when entering the US market. This study examines at the cases of two Japanese automotive parts companies to explore the management model in China. Besides, it also discuss that the role of subsidiary company and the cross-cultural management can influence on the overseas subsidiary company’s management model and its performance. According to literature review, on-site interview and observation on Japanese automotive parts companies in China, it shows that the entry mode is indirectly associated with its management. In fact, the role of subsidiary companies and the cross-cultural management of subsidiaries are the two essential factors to the management model and performance. Another result is also found that the reasons for Japanese companies to seek joint venture with Taiwanese companies lie in the value of Taiwanese companies’ past experiences in China and having better government-business relationships at both homeland and Mainland China. Taiwanese companies are considered greatly helpful to Japanese companies’ entrance to Chinese market as it helps reduce cultural conflicts between China and Japan and enhance the management effects of joint-venture company.