台灣地區之購物中心濫觴於1990初期，自1994年3月「The Mall」遠企購物中心開幕以來，已逾12年，期間各家購物中心群雄並起分據各地，建立自己的零售王國與商圈，在1999年7月4日台茂南崁家庭育樂購物中心開幕，當日湧入近11萬人潮，也正式開啟「購物中心元年」，自此之後，購物中心也真正走入消費者生活中，對台灣地區的消費行為產生重大的改變，也讓零售業與購物中心逐漸成為國家經濟的櫥窗。 本論文的研究目的，主要是希望能夠找出購物中心之營運關鍵成功因素，研究範圍是以國內桃園地區依照工商綜合區設置之兩大購物中心－台茂家庭娛樂購物中心與大江國際購物中心為例，透過「價值鏈與營運現金流量」的分析，管控成本費用並找出現在購物中心的關鍵成功因素，然後運用「價值網與營運現金流量」的分析，配合購物中心之利基，找出購物中心的藍海，來擬定未來營運策略，擴大加深企業的利潤池，維持較長久的獲利能力期間，增益購物中心之企業價值。另外，我們亦可從業務面的成本結構之「營運槓桿」與財務面的財務結構之「財務槓桿」的分析，來擬定提升獲利的策略。 本研究以文獻探討與次級資料研究，發現購物中心之關鍵成功因素有：區位立地條件、企劃招商、營運管理、顧客服務、財務管理。而其中招商是最重要的關鍵成功因素，因為找到了具有能力的廠商，本身就會主動積極提昇自己的集客力，找出消費者需求，創造營業收入。而找到對的廠商，購物中心業者的交易成本亦會降低，整個購物中心就會產生良性之循環，欣欣向榮。

隨著科技不斷快速進步的同時，並在數位匯流與高速通訊網路技術的發展下，多媒體資訊衍生了許許多多的應用，且由於載具的不斷創新，使得我們看電視不需局限在電視機前、看報不用弄得滿手油墨、看書也不需帶著沈重的書本、聽音樂也不用為了一首歌而花費大錢買一堆自己沒興趣聽的音樂等等。這些科技帶給人類更便利、更舒適的生活，也帶給企業運用科技創新建立了許多經營模式(business model)的機會，成功掌握機會的企業取代或瓜分了原有市場領先者的市場大餅，成為新的競爭者。 過去零售流通產業中，以「品牌連鎖通路」的經營模式企業佔有廣大的市場佔有率，為市場成功經營模式之ㄧ，但近年來於由網際網路科技的興起電子商務經營模式(e-business model)正快速的改變零售流通產業的風貌。 本研究主要以研究「線上音樂之經營模式」與「破壞性創新」二部份，試以Apple 之iTunes Music Store 之成功經營案例進行個案研究，再以創新理論分析其成功原因及其是如何產生破壞性創新。而因為數位化本身將會與資訊科技的整體環境進行連鎖反應，因此會形成許多不同的通路機會，帶來許多具破壞性創新經營模式的機會。 有鑑於國內外的競爭環境日益激烈，而掌握創新的機會可能帶來成功的契機，本研究希望透過有系統的個案研究，為自身企業在結合國內政府推動數位產業的大環境之下，找到成功的方向。故本研究之目的為： 一、暸解國外itunes music store 的企業經營模式如何產生破壞性的創新，進而成為市場的領導者。 二、瞭解國外Amazon 網路書店企業經營模式如何產生破壞性的創新，進而成為市場的領導者。 三、瞭解國內博客來網路書店企業經營模式如何產生破壞性的創新，進而成為市場的領導者。 四、瞭解電子商務特性對出版通路的影響。 五、在電子書的發展的機會下，提出現有出版通路可能的發展策略與方向。 / Due to the rapid development of high-speed information communication technology and digital convergence, there are more and more multimedia systems and applications. With the media innovation, we are no longer limited to watching TV only on televisions. We don’t need to get our hands with inks while reading newspapers. We don’t need to bring heavy books for reading. Moreover, we don’t need to pay lots of money to get a CD to hear only one favorite song. These technologies make people’s lives more easily and more comfortable, and they also supply the foundation for new business models based on technology innovation.Companies which catch the opportunities start to gain market shares and may even replace the existing market leaders. In the retailing industries, companies with the business models of brand chain stores had large market shares, and this business model was one of the successful business models in the past. However, in the recent years, with the Internet technology, e-business models are changing the retailing industries rapidly. Our research is focused on business models of on-line music and destructive innovation . First, we did a case study to analyze the success of the business model of Apple iTunes music store. Then, we analyzed why it succeeded and how the disruptive innovation occurred. According to the diagnostics, digitalization itself will have the chain reactions with the overall information technology environments. These reactions bring lots channel opportunities. These channel opportunities offer the likelihoods of creating disruptive growth. With the fierce global competitions, companies are eagerly seeking innovation opportunities. Our research aims to offer both the enterprises and the government the direction to success in the digital industries based on systematical case studies. The purposes of our research are as follows: 1. to analyze the business model of Apple iTunes music store, how the disruptive innovation occurs, and why Apple iTunes music store becomes the market leader in USA; 2. to analyze the business model of Amazon on-line book store, how the disruptive innovation occurs, and why Amazon on-line book store becomes the market leader in USA; 3. to analyze the business model of books.com.tw on-line book store, how the disruptive innovation occurs, and why books.com.tw on-line book store becomes the market leader in Taiwan; 4. to analyze the impacts of e-commerce on publishing industries; 5. to offer the possible e-book strategies and directions to existing publishers.

政府為了提升國家及產業的競爭力，特制定租稅獎勵法規以獎勵投入研發與設備、技術改良之產業與企業，而其中最具代表性的租稅獎勵法規即為「促進產業升級條例」。「產升條例」自施行以來已損失鉅額稅收，尤其「產升條例」中第六條的投資自動化機器設備、研究發展、人才培訓之投資抵減項目，該項目之抵減稅額約占總抵減稅額的百分之三十，堪稱是最重要的租稅獎勵措施，因此本研究特以「產升條例」第六條之投資抵減為研究範圍，以探討政府所提供的投資抵減租稅獎勵政策對於提升企業的經營績效是否有具體影響？ 本研究以民國87年度至93年度之上市櫃電子及電機公司為研究對象，採用資料包絡分析方法計算效率值，再以是否取得投資抵減為分類，運用單變項無母數方法檢定效率值，比較有無投資抵減與經營績效之間的差異，最後以Tobit迴歸控制各項公司特性與總體產業因素進一步探討投資抵減對企業經營效率之影響。 本研究實證結果發現，不論是電子業或電機業，均顯示投資抵減政策確實使得公司降低成本，但是未能明顯提升公司的技術效率。在Tobit迴歸分析中的電子業部分，實證結果顯示投資抵減並不是提升公司經營效率的關鍵影響因素，若公司過於依賴租稅減免，反而不利於改進其成本效率；在電機業部分，實證結果顯示投資抵減獎勵沒有達成政府預期的效果，因此電子業與電機業有同樣之現象：企業過度依賴租稅減免，而未致力於技術水準之提升。 / In order to strengthen the competitiveness of the nation and industries, the government has instituted the related regulations to stimulate the R&D input, equipment investment, and technology improvement of companies. One of the most representative regulations is “Statute for Upgrading Industries,” especially the Article six of which, the most important tax measure, referring to invest in automatic equipment, R&D, and personnel training and resulting in huge number of losses of tax revenue. The number of investment credit against tax in accordance with the Article six accounts for thirty percent of the total investment tax credit. Therefore, the Article six of “Statute for Upgrading Industries” is chosen as the research topic of this thesis. The research goal is to review whether corporate operating efficiencies are influenced concretely by this tax measures. We sample the several listed companies in the electric industry and in the electrical machinery industry as our research targets, and choose DEA to calculate the efficiencies of companies classified by the applicability of investment tax credit. Finally, we utilize statistical methods to research the relationship between investment tax credit and corporate efficiencies. In our empirical study, we find that the companies, in both electric industry and electrical machinery industry, eligible for investment tax credit, have higher allocation efficiency, but those unqualified for investment tax credit have higher cost efficiency and pure technical efficiency. This result indicates that the policy of investment tax credit is able to help companies reduce costs, but is unable to improve their technical efficiencies.

過去智慧財產相關的研究大多由法律、會計等制度層面探討智慧財產權議題，或以企業個體為研究的核心，探討其企業策略及智慧財產策略。然而，事實上，每個企業均為大環境下的個體，科技的趨勢、產業的消長、需求的變化、社會價值觀與政治經濟的結構等因素互相激盪下，不僅動態地形成企業個體所處的生態環境，也往往改變了企業經營的根本遊戲法則。 　　資訊軟體產業有著動態、創新、知識密集的特性，向來被視為知識經濟下的代表。微軟公司又為產業中之標竿企業。因此，本研究試圖以宏觀的角度、長時間軸的觀察，探討微軟公司面對企業經營所處生態環境的變遷，在智慧財產經營策略上的演變。本研究將微軟公司的成長歷程中因應所處環境的改變，歸納出三次重大的智慧財產策略轉折，包括研發策略之轉折，著作權保護走向專利權保護之轉折，及封閉原始碼走向共享原始碼之策略轉折。 　　本研究之主要發現如下： 一、生態環境的變化影響智慧財產策略之選擇 二、生態環境的變化影響企業策略之選擇 三、智慧財產策略之轉變，可能引導其他後續變革 四、結構惰性影響智慧財產策略變革的能力 五、同形策略影響企業之競爭優勢 　　同時，本研究提出以下四點建議，供產業界參考： 一、分散式的研發系統 二、積極的專利管理策略 三、發展與強化外部網路關係 四、降低結構惰性

本論文旨在研究陽明山國家公園管理處經營管理政策對園區住民之影響情形，主要探討內容有四：園區住民對國家公園經營管理策略及該策略對住民影響情形的評價；不同基本屬性的園區住民對國家公園經營管理策略及該策略對住民影響情形評價之差異性；國家公園經營管理策略與園區住民的相關性；國家公園經營管理策略對園區住民的影響程度等。 本文採系統隨機抽樣法，以設籍於陽明山國家公園範圍內之現有人口為研究對象，共抽取542份研究樣本，採二階段自行編制問卷為研究工具，資料處理採用描述性統計分析法與推論性統計分析法（卡方檢定、t檢定、單因子變異數分析法、皮爾森相關係數分析法、迴歸分析法等），獲致結果如下： 一、園區住民對國家公園經營管理之各構面的評價情形由高而低依次為：解說教育、公共建設、保育研究、觀光遊憩、法令執行、土地政策。 二、園區住民對住民影響之各構面的評價情形由高而低依次為：文化面、生活面、生存面、經濟面。 三、除性別外，年齡、婚姻狀況、教育程度、職業、居住轄區、居住時間等不同個人基本屬性皆對國家公園經營管理之各構面的評價具差異性。 四、除性別、年齡、婚姻狀況、居住時間外，教育程度、職業、居住轄區等不同個人基本屬性皆對國家公園經營管理之各構面的評價具差異性。 五、國家公園經營管理之各構面與住民影響變項的相關性強度順序： 解說教育＞保育研究＞土地政策＞法令執行＞觀光遊憩＞建物管理（負相關） 六、國家公園經營管理之各構面對住民影響變項的解釋程度由高而低依次為：解說教育、保育研究、土地政策、法令執行、建物管理。 依據結論提出建議重點如下： 一、應將「解說教育」列為陽明山國家公園管理處最首要推動之業務項目，並加強與園區住民切身權益相關之施政的宣導、溝通與說明。 二、應將「建物管理」列為陽明山國家公園管理處首要改革之業務項目，將相關業務作業流程公平化、透明化，杜絕人為不法。 三、應將「保育研究」列為陽明山國家公園管理處重點推動之業務項目，以宏觀保護區理念與生物多樣性觀點，將住民納入整體保育之規劃範疇。 / The purpose of this thesis is to study the impact of the Yangmingshan National Park’s management policies on the residents in the national park area. This thesis covers four parts: the residents’ evaluation of the impact of national park management policies, the differences in the evaluation among residents of different demographic features, the relation between the national management policies and residents, and the level of impact of national park management polices on residents. This study randomly sampled 542 residents among those who currently registered their households in the national park area. The research method is based on two-stage questionnaire design; and the data processing methods include descriptive statistics and hypothesis analysis (chi-square test, t-test, ANOVA, Pearson correlation coefficient analysis, regressions, etc). The results are summarized as follows: 1. In descending order, residents’ evaluations on various aspects of the management of the national park were: interpretation programs, public facilities, research on nature conservation, legal regulation enforcement, and land policies. 2. In descending order, residents’ evaluations on the impact of various national park polices on themselves were: culture, daily life, survival and economics. 3. Residents’ evaluations on national park management policies varied according to different demographic features, such as age, marriage status, education level, occupation, living area and residence time, excluding gender. 4. Residents’ evaluations on national park management policies varied according to different demographic features, such as education level, occupation and living area, excluding gender, age, marriage status and residence time. 5. The strength of the association between various aspects of the national park management polices and the impact on residents was (in descending order): interpretation programs > research on nature conservation > land policies > legal regulation enforcement > tourist and leisure activities > building management (negative association). 6. In descending order, the significance of the various aspects of national park management polices in the impact on residents was: interpretation programs, researches on nature conservation, land policies, legal regulation enforcement and building management. Based on the findings, the author makes the following suggestions: 1. The Yangmingshan National Park Headquarters should consider prioritizing the promotion of “Interpretation Programs” over other businesses and strengthening the communication with local residents about related polices that may affect their rights. 2. The Yangmingshan National Park Headquarters should put the “Building Management” in top priority for reform and keep the processes of related businesses fair and transparent, as well as avoid any illegal conducts. 3. “Researches on Nature Conservation” should be one of the key businesses promoted by the Yangmingshan National Park Headquarters. The promotion should be based on the concepts of geology reservation and the rich diversity of wildlife. Residents should be included in the planning process.

大眾應用軟體經營模式上，長久以來，一直以與電腦硬體搭配銷售或零售店盒裝式的軟體販售為主，盜版問題亦是許多軟體服務提供者心中的痛；然而，當未來網路服務品質更趨穩定，所有應用軟體程式皆可在線上操作執行時，勢必會一改所謂販賣套裝軟體獲利的傳統資訊市場的經營模式。 經由市場相關資訊、應用軟體個案的探討，本研究認為免費與付費式軟體服務將以不同的價值共存於市場機制中。免費式服務能有效爭取到消費者嘗試新產品服務的興趣，使軟體服務提供者在擁有相當使用量或使用族群同質性高的情況下，能藉由經營廣告平台、銷售週邊硬體產品、提供後續加值服務，或轉戰企業用戶市場等模式獲利；另一方面，在為了提升消費者合法使用軟體服務的動機之前提下，收費式軟體服務方面，業者廠商應根據其產品功能、了解消費者使用的目的，增加其選購軟體服務的彈性，可從產品功能、消費者、時間等聚集構面，彈性地依消費者使用軟體功能模組的程度、使用人數、使用時間的長短等設計合理的收費機制。 最後，本研究也建議消費者應轉變過去只想以免費方式全程享受軟體服務的觀念，了解到免費式軟體服務主要是提供一種嘗試，幫助了解該軟體服務是否滿足本身使用需求；而付費式軟體服務則是進一步提供一流暢的使用經驗，提供一套具備安全、整合、方便性、隨時可用性等客製化服務。 / The suite software package sold in retail shops or combined with the computer is the main and general business model in the application software market but at the same time piracy problem is very serious. Especially, when all software service could be operated smoothly on the Web, there should be some new business models against that situation. Gone through elaborating recent marketing researches and some case studies in the market, the study showed that both free and paid for software service would stand with different value in the market. Free is the best marketing strategy at the first step, which helps software service providers gathering mass use base effectively, and pushing some profit-making strategies (i.e. advertisement platform, value-added service). On the other hand, paid software service providers should break traditional suit style of software sale, and consider how to draw up a reasonable fee rule, which should include some important elements (i.e. consumer’s behavior, use frequency etc.) Finally, the study also recommended consumers that the free service is just a way to make them further understand whether this service content could meet their requirements. However, the paid service will bring them a more convenient digital life with superior quality.

農地價格隨著研究立場不同，而具有多元的價格型態，本研究採農業使用的角度，以收益法求取宜蘭縣三星鄉的農地價格，將之與實價登錄成交資料比較，並應用多元迴歸分析影響成交價格與收益價格差距的可能因素。 研究結果發現在民國89年後所新辦的農地重劃地區將增加農地的轉用壓力，且當新辦重劃地區內成交農地臨路寬度愈大，則成交價格與收益價格差距愈發明顯，表示新辦重劃區內道路寬度的設計已超出農用基本需求，而增加農地變更使用的可能，此與農地重劃擴大農場經營之目標相互衝突。但透過公約機制與生產制度面的改良，農業經營專區則可能減少農地的變更使用，進而達到保護農業生產環境的理想。另外，在三星鄉內，農舍的興建將擴大農地價差關係，促使農地轉用價值上升，且影響隨著時間遞嬗日益彰顯，顯示農地已面臨愈來愈高的轉用壓力。 / This study looks at difference between income approach value and transaction price at Sanxing Township, Yilan County. With different point of view, the agricultural land will have diversified value types, such as market value and use value. To begin with, we conduct income approach to determine agricultural land value as pure use value. Then, we compare it with transaction price from government statistics, calculating the gap between income approach values and real selling price. Finally, we apply multiple regression analysis to find price gap influence factors. The empirical model presents special agricultural enterprise zones may reduce agricultural land development pressure, and therefore could protect agricultural production environment. But, when at recent constructed agricultural land readjustment area, agricultural land will face much more development pressure which has violated land consolidation objects. Research also indicates that our land face much more development pressure with evolution of the time.

本文從學術理論的研究觀點出發，利用大量的量化資料與質化資料對個案公司進行競爭力分析，同時提出(1)學術理論與實務觀點的差異問題，以及(2)對個案公司的針砭與建言。 量化資料使用個案公司的經營績效與公司治理等財務與非財務相關的次級資料，藉由傳統學術理論發展的指標與財務報表分析方法(同時包含時間序列的縱斷面分析與同紡織業公司間的橫斷面分析)，提出個案公司可能存在的優勢、缺失與風險並做成訪談內容，進一步採用質化研究中的個案研究方法與深度訪談法，取得本研究之訪談初級資料。最後對訪談的初級資料進行質化分析，以了解學術觀點所提出的問題對實務界是否具有管理意涵與適用性，並且對個案公司提出可能的缺失與改善的建言。預期研究的成果可給予實務界與主管機關進一步思考紡織與傳統產業可能面臨的問題，以及給予學術界了解傳統學術與實務觀點落差的問題。

本研究旨在探討國民小學校長空間領導、學校創新經營與學校效能之關係，針對校長空間領導、學校創新經營與學校效能進行差異比較、相關與逐步多元迴歸分析，進而驗證三者間的結構方程模式。 首先蒐集、探討國內外相關文獻，作為研究的理論基礎，採用問卷調查法，分層隨機抽取臺北市、新北市、桃園縣公立國民小學1,252位教師為受試者，回收問卷1,172份，有效問卷1,130份，回收率93.61%，可用率96.42%。所得資料以SPSS22.0版及AMOS22.0版統計套裝軟體進行處理，採用獨立樣本t考驗、單因子變異數分析、積差相關分析、逐步多元迴歸分析與線性結構方程模式等方法進行統計分析，獲致主要結論如下： 一、國民小學校長空間領導、學校創新經營與學校校能的實施現況呈現良好。 二、不同性別、年齡、教育程度、服務年資、現任職務之教師在國民小學校長空間領導、學校創新經營與學校效能具有顯著差異。 三、不同學校規模、學校地區、學校歷史之教師在國民小學校長空間領導、學校創新經營與學校效能具有顯著差異。 四、國民小學校長空間領導、學校創新經營與學校效能三者之間均存在中高度正相關。 五、國民小學校長空間領導、學校創新經營能有效預測學校效能。 六、國民小學校長空間領導、學校創新經營與學校效能的關係結構模式得到驗證支持。國民小學校長空間領導對學校創新經營及學校效能，以及學校創新經營對學校效能的影響有直接效果。 七、學校創新經營具有校長空間領導對學校效能的中介效果。 最後，根據文獻分析、研究結果，提出建議以供教育行政主管機關、國民小學校長及後續研究之參考。 / The purpose of this study is to learn the relationships among the primary school principal space leadership, innovative school management, and school effectiveness. Comparing and analyzing the differences, relationships, and stepwise regression between principal space leadership, innovative management, and school effectiveness, the researcher tries to build and verify a model for these three elements. To build the foundation of the model, the researcher review related literature from all over the world. The researcher applies questionnaire survey and used stratified random sampling method to select target samples from Taipei City, New Taipei City, and Taoyuan County teachers. 1252 questionnaire were issued, 1172 retrieved, and 1130 valid questionnaires. The retrieved rate and availability was 93.61% and 96.42, respectively. SPSS22.0 and AMOS22.0 software as well as independent sample t test, one-way analysis variance, product moment correlation, stepwise regression, and linear structural relations model are conducted as the statistical methods in this study. According to the results, this study has obtained the following conclusions. 1. Primary school principals perform well in space leadership, innovative school management, and school effectiveness. 2. Genders, ages, education levels, teaching experiences, and current positions of sampling teachers show difference on the principal space leadership, innovative school management, and school effectiveness survey. 3. School scales, locations, and history of the sampling teachers show difference on the principal space leadership, innovative school management, and school effectiveness survey. 4. There are mid to high positive correlations between any two of principal space leadership, innovative school management, and school effectiveness. 5. Principal space leadership and innovative school management can be applied to predict school effectiveness. 6. The study’s result supports the relation structural model between principal space leadership, innovative school management, and school effectiveness. 7. Primary school principal space leadership has a direct effect on innovative school management and school effectiveness. Innovative school management also has direct effect on school effectiveness. 8. Innovative school management is a mediation variable for principal space leadership and school effectiveness. Innovative school management has the mediation effect on principal space leadership and school effectiveness. The research findings and suggestions can serve as reference for educational authorities, elementary school principals and subsequent related studies.

金融業健全與否對於一國之經濟發展關係密切，近年來本國銀行積極朝海外市場發展。本文從金融全球化的角度探討國際化對我國銀行業經營績效之影響，首先，根據統計資料分別檢視我國銀行業國際化程度與外資銀行進入程度，其次，利用多元迴歸分析法探討2005-2013年本國銀行國際化與外資銀行進入程度對我國銀行整體財務績效之影響，最後，進一步分析國際化策略之不同是否會造成銀行間之績效差異，以下為本文研究結果： 分別從海外分支機構占總機構比例、海外資產占總資產比例、海外收益占總收益比例三個面向檢視我國銀行業國際化程度，可以發現除了海外收益比率呈現先下滑後上升之外，基本上近十年來是呈現穩定成長的趨勢，至2014年底為止，我國銀行之國際化程度分別為10.4%、17.5%、19.3%。在外資銀行進入程度方面，同樣從外資銀行分支機構占國內銀行總機構比例、外資銀行資產占總資產比例、外資銀行收益占總收益比例三個面向檢視，至2013年底為止，外資銀行進入程度分別為4.7%、14%、13.5%。整體而言並不算太高。 在本國銀行國際化方面，研究結果顯示三種國際化變數FSTS、FATA、OSTS對於ROA、ROE皆呈現顯著正相關；外資銀行進入程度方面，FATA2、OSTS2對於ROA、ROE皆呈現顯著正相關。表示國際化確實對於我國銀行之財務績效有正面助益。最後進一步分析國際化策略差異之影響，發現採用攻擊型國際化策略之銀行績效顯著高於防禦型國際化策略之銀行，唯邊際效果並不顯著，因此建議銀行業可積極採取至具高成長潛力的海外國家設立據點的國際化策略。 / The robustness of the financial sector is usually closely related to a country’s economic development. In recent years, domestic banks have proactively expanded into overseas markets. This study investigates the influence of internationalization on the performance of Taiwan’s banking sector in terms of financial globalization. First, the degree of internationalization of Taiwan’s banking industry and the extent of foreign bank entry will separately examined on the basis of statistical data. Next, the effects of the domestic banks’ internationalization and foreign banks entry on overall financial performance of Taiwan banks from 2005-2013 will be evaluated by applying the multiple regression analysis. Finally, a further analysis on whether the various internationalization strategies will lead to different performance among the banks will be conducted. The results of this study are as follows: The degree of internationalization of Taiwan’s banking sector is explored from the following aspects: the proportion of oversea branches, the ratios of oversea assets, and the percentage of oversea revenues. The results show that there has been a steady growth of oversea branches and assets in the past decade except oversea revenues that declined initially but rose later. The degree of internationalization of Taiwan’s banking sector was 10.4%, 17.5%, 19.3% respectively by the end of 2014. Similarly, the degree of foreign bank entry is inspected from the following aspects: the proportion of foreign bank branches, the ratios of foreign bank assets, and the percentage of foreign bank revenues. The percentage of foreign banks entry was 4.7%, 14%, 13.5% by the end of 2013. Overall, this rate is not too high. When it comes to domestic banks’ internalization, the results demonstrate that three variables FSTS, FATA, and OSTS are significantly positively correlated with ROA, and ROE. As for the foreign bank entry level, FATA2, OSTS2 are significantly positively correlated with ROA and ROE. This indicates that globalization does have a positive effect on the financial performance of Taiwan’s banks. Finally, as far as the further analysis of internationalization strategies is concerned, it is found that banks with offensive approaches have significantly higher performance than those with defensive approaches. However, the marginal effect is not significant. Thus, it is recommended that the banking industry can adopt an aggressive internationalization strategy to establish overseas branches in countries which have a high growth potential.