台灣、香港均和中國大陸有同文同種、密不可分的關係。1978年中國大陸改革開放後，台港商陸續前往投資，近年來在全球化的浪潮下，人數持續增加。 本研究的問題意識在於：中國大陸的台港商與大陸當地接觸時間長，互動頻繁，其是否有可能降低對大陸的偏見？是否可能導致台、港商身分認同的轉變？ 本研究在2008年針對東莞地區的台、港商進行田野調查的結果，發現「投資地的社會文化」對台港商造成不同的影響。若投資者與投資地擁有相同的語言和文化，會使得「交截分類狀態」產生作用，進而產生「歸屬感」，導致投資者逐漸認同當地的現象。因此，由於港商與廣東東莞地區的語言文化相近，使得港商對大陸的偏見逐漸降低，身分認同也開始轉變；而台商則與大陸人之間存在明顯隔閡，致使台商無法融入當地人的社交網絡，仍舊維持著「台灣人」的身分認同。 / Taiwan and Hong Kong have close kinship with China. After Chinese reform and opening in 1978, Taiwanese and Hongkongese investors have invested in China and their numbers increased due to the globalization. The main concerns of this dissertation are as following: Would it be possible for Taiwanese and Hongkongese investors in China to reduce their prejudice toward Chinese and to change their identities because of their interaction with society in China? Through the field study in Dongguan in 2008. After interviewing Taiwanese investors and Hongkongese investors in Dongguan. This thesis indicates that “the culture of invested place” would cause different effects to Taiwanese and Hongkongese investors. The same language and culture create the “cross-categorization” and the sense of belongingness toward local community. Therefore, due to the close language and culture with Hong Kong and Dongguan, the Hongkongese investors reduce their prejudice to China. The phenomenon causes the identities of Hongkongese investors begin to change. Thus, it is difficult for them to integrate into local community. For that reason, they maintain their “Taiwanese identity” still.