面對跨國企業積極辦擴張海外市場並做好全球佈局的準備，而各國政府更是積極的在做貿易協議，為自己國內企業開拓互惠互等的貿易商機，我國也於2009年提出《海峽兩岸經濟合作架構協議》（Economic Cooperation Framework Agreement，簡稱ECFA），並於2010年6月29日在中國大陸重慶正式簽訂此一雙邊經濟協議，更於2012年8月9日完成簽署了《兩岸投資保障協議》（Bilateral Investment Treaties，簡稱投保協議），臺海兩岸貿易的往來將因此更為密切。在ECFA與投保協議生效後，在臺陸資企業的營運策略勢必有所調整，其中經營業務朝向多樣化便是陸資可能採行的策略，因此本研究將針對多樣化策略的相關文獻與實證分析，來探討在ECFA與投保協議生效後，影響在臺陸資業務種類多樣化的決定因素。 　　經實證結果發現，組織型態、行業類別、技術來源與建立分工體系是影響在臺陸資業務種類多樣化的決定因素，另外，透過調節變數「設立時間」的影響，發現「廠商規模」、「行業類別」及「技術密集度」這3個變數，會在設立時間長的情況下，分別成為在臺陸資在ECFA與投保協議生效後，影響在臺陸資業務種類多樣化的決定因素，亦即廠商規模越大、主要投資於製造產業以及具有高技術密集度的在臺陸資企業，若其在臺設立時間越長，將越傾向發展業務種類多樣化。

中共對台政策，牽涉到統一與國家建設的優先次序問題，毛澤東時期主張武力解決台灣問題，先求統一再建設；鄧小平強調和平統一，但不放棄使用武力；「十六大」之後仍維持這個基調，只是更強調自我發展的重要性，認為只要把自己實力提升，台灣問題就能順利解決。但其基本立場始終如一，那就是要「統一」。即便60多年來，兩岸在政治、經濟，軍事、社會及文化等方面已有相當落差，但是中共方面始終以為台灣自古以來就是中國領土不可分割的一部分，並認為雖然台灣方面繼續使用「中華民國」和「中華民國政府」的名稱，但它只是已消亡的舊政府在中國主權地域內的台灣這一局部地區的非法延續，台灣從來都是中國的一部分，「中華民國政府」也只是中國領土上的一個地方政府 。中國共產黨及中華人民共和國一直認為，「解決台灣問題，完成祖國統一大業，是我們黨和國家的三大歷史任務之ㄧ。」 中國大陸自2001年起正式加入WTO成為會員之後，隨著其經濟實力增強，積極推動與各國間簽署自由貿易協定（Free Trade Agreement, FTA），尤其不斷提供各種優惠措施，企圖以其經濟實力整合東亞區域貿易體系之政策日益明顯，使得近些年來東亞經濟板塊逐漸移轉，有取代日本成為東協國家出口產品最重要的吸納市場之趨勢。此外，2002年11月與東協（大陸簡稱東盟）10國間所簽署之「全面經濟合作框架協定」（亦即東協加一），業已自2010年元月1日起生效，預估可能至2015年時東協加三（中國大陸、日本、南韓）完成時，其將可能發展成為全球最大的自由貿易板塊。 很顯然地，近些年來在東亞區域經濟逐漸整合發展趨勢下，對於仍依賴進、出口貿易帶動經濟成長的台灣而言，將可預見的是，今後產業所面對的環境勢必較前更加嚴峻。台灣在全球化的國際經濟環境中，面對中共強大經濟吸引力，為免未來遭到經濟邊緣化、產業空洞化，政府乃將兩岸簽署「經濟合作架構協議」，作為推動兩岸關係發展最重要的政策目標，發揮經濟「軟實力」站穩國際舞台。亦即希望透過兩岸資金、技術、貿易、投資等資源整合、分工，持續海峽兩岸關係正常、穩定發展，以及提高台商對於東亞及全球市場佈局之競爭優勢，所以簽署此一協議的確有其迫切性與必要性。 在全球化理念下，追求和平，發展經濟是各國領袖的共識，也是人類追求的永久目標。經濟富庶，人類和平共存，自然不會發生戰爭，沒有安全的威脅，世界長治久安，和平共存。所以，對於台海兩岸關係發展，在兩岸領導人及人民均有共識的前提下，應以共謀經濟發展、維持和平穩定。

If enterprise is human, capital just like blood. No matter what healthy or falling ill, blood may not stop flowing. Each enterprise may face financial question. If enterprise want to get enough money. To handle the loan with the bank is the most common way. Enterprise must accord its own actual situation to choose financial way. There¡¦s no rule can follow, only depends on shareholder rights and interests, or financial efficiency. In general, the company has the good future or in debt ratio quite low condition, almost will choose direct loan to bank. In contrary, business is in highdebt ratio , or its operation faces transformation, choose equity financing must be the easy way. In other way, economic indicators is also important parameter in getting financial support. If interest rates will get higher in the next few months or next year, issue bonds must be the smart way. In addition to, stock exchange-listed or OTC, is also feasible way. After stock exchange-listing , stock can be traded freely. Therefore, Companies can obtain financing at reasonable prices, also can Improve financial transparency and company credit rating In future, after China and Taiwan signed a cross-strait financial supervision Memorandum ¡]MOU¡^and ECFA¡ACompanies have more choice to issue stock in mainland China, Taiwan or Hong-Kong. According to the study, select different markets Listed, have different benefit. Stock in China, company can get higher PE ratio, also can raise funds in hard currency. The most important is, can establish enterprise brand and domestic access in mainland China. Stock in Taiwan, the greatest advantage is familiar with the market. Application must be efficiency. Stock in Hong Kong, the greatest advantage is the internationalization of securities markets. Each stock market has its own advantage, also have its own weakness. How to choose, only depends on the purpose of stocking and their own conditions.

Bank has always played an important role as capital saving and supply and demand of expenditure since long time ago in the whole financial,and it has become an essential part of our financial system.However,because of the 1997 Asia financial crisis and 2008 financial storm all over the world,the structure of domestic banks has shown bad operation quality situation under the over-competitive environment,also,the profitability and asset quality are decreasing year by year. Along with the similarity of financial products,the segment among financial practices is blurring,it can has the multiple operation effect to meet the diversified demands of customers only by the merge of industry and cross-industry integration to operate in different industry.At this time,to encourage local banks to operate in different industry and encourage financial industry to cooperate via strategic alliance,it can help to enhance competency and improve the dilemma of financial institution. 1991 is the important divide for the financial industry.The ministry of finance gave green light to the erection of sixteen banks,the lack of new practices and finance creativity,plus the effects of financial institution are confined to traditional industry,stock market,the depression of house market,the capital outflow,and the evil competitive of finance industry let the finance market decreasing,lead to the non-performing loan of banks is increasing and return on equity is decreasing.Over the past ten years,bank's interest rate spread decreased from 3% to 1% recently.The local banks,franchising guaranteed industry,1046 branches in 1991 increased to 2411 branches in 2000 and 3155 branches in 2009,if includes foreign banks' branches in Taiwan,medium and small size business banks,credit union of farmer's and fisherman's associate,Chunghwa Post Co.,the branches can up to 5973,on average,one bank can only has 3850 customers out of 23 million people in Taiwan,let the industry become red sea.After the financial storm,governments all over the world emphasize on suppressing market rate, plus the defrost of the relationship between Taiwan and China,the conclusion and sign of MOU,negotiation of ECFA,all let the difference among financial institutions decreasing,and more and more financial institutions operate in different industry,for those local financial institution not belonged to financial holding companies,it's critical for them to figure out how to create their own operating advantage. In terms of this, under the never-end competitive environment, this study got the following conclusion, economic of scale has effects on bank industry, but after the on-site interview on local banks' operating effects, do research on the main factors of banks, not only the external environment effects the profitability of branches, but manager's operation of individual project and the copy of success model, to erect cross-region local bank's optimal operating model. It has benefits on bank's overall effects¡Fthe comparative advantages can create higher value for it under the depression.

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The development of Taiwanese steel industry has entered into decline stage. The domestic steel consumption is small plus being lack of steel strong demand industries. The factors mentioned above make Taiwanese steel industry shortage of supply in the upstream crude steel industry, while over-supply in rolled steel market. It would be the great chance to revitalize the steel industry to shift the oversupply capacities to the market that needs this product. Globalization and regional integration are two issues and trends in world¡¦s economic and trading perspective. The purpose of Free Trade Agreement (FTA) is to liberate the trade, service and investment among the member countries. The spirit of FTA is consistency with that of WTO. Both are the vehicle of promoting trade liberation among global countries. Both Taiwan and Mainland China are member countries of WTO. However, there are still many limitations in trading between two countries. Economic Cooperation Framework Agreement, ECFA, would be considered as a FTA between Taiwan and Mainland China. Compare WTO with ECFA, ECFA could provide better clauses, schedule in trade liberation and tariff reduction in goods. Furthermore, the tariff of some goods can be fully eliminated. ECFA could be perceived as an opportunity and a threat to Taiwan. It could be a great ¡§opportunity¡¨ to create substantial trading and investment opportunities through industry investing to Taiwan. However, this agreement could also result in trade diversion effect, and it would be a ¡§threat. This study is trying to explore how ECFA impact on steel industry in Taiwan through secondary data collection and analysis. Some foreseeable impacts are listed and some response measures are suggested. Any agreement has benefits and lost. ECFA is like a two-side blade. It might bring new trading opportunities or lead the trading diversion effect. Using Taiwanese competitive edge is the key to succeed. Taiwanese steel industry should take this chance to reconsider its¡¦ product value and positioning. Trying to differentiate its steel products to others, increase the value of the products and enhance the product quality. Taiwanese steel industry could create sustainability and profitability by increasing the competitively of steel industry.

作為世界經濟的全球化和區域化趨勢的一部分，哥倫比亞和台灣開始的優惠貿易協定的談判與各自的周邊大國 - 美國和中國。 / As part of the globalization of world economy and the growing regionalization trend, Colombia and Taiwan started the negotiation of Preferential Trade Agreements with their respective neighboring powers -the United States and China-, in a process in which individual and regional interests are at stake. This work argues that the will of creating a PTA is motivated by strategic interaction and strong political consideration under the logic of “politicized trade”from the US and China's side; while for Taiwan and Colombia it is the need of improving their economic ties with the rest of the world as well as their positions in the international order.

原產地規則隨著區域整合之興起，已成為一個相當重要的貿易問題。其不僅與國內整體產業發展有關，對於個別廠商之生產決策與外銷優勢亦有相當程度之影響。尤其對於部分相對弱勢之產業，若制定過於寬鬆之原產地規則，除將面臨區域內國家之進口壓力，區域外國家還可能透過違規轉運藉由優惠性關稅進口。台灣自從與經貿關係密切之中國大陸洽簽了兩岸經濟合作架構協定（Economic Cooperation Framework Agreement，ECFA），隨著貨品逐步之關稅調降，許多區內產品認定問題亦隨之而來。 而本文之研究目的，即為透過原產地規則之制定，在適當的彈性空間下，避免區外國家透過中國大陸轉運，使過多產品享有優惠性關稅進入國內市場，造成國內廠商受到衝擊。而本文所研究之產業為台灣之成衣產業，相較於中國大陸之成衣產業，其目前發展情形相對弱勢，故政府未來針對此產業制定原產地規則時必須更加謹慎地考量國內產業發展，並參考其他FTA所制定相關原產地規則。本文希望透過比較研究其他FTA，並審酌產業發展現況，經適當調整後，試擬一套適合台灣成衣產業之原產地制度。最後，為了解所建議原產地規則之可行性，本文以實際採訪政府機關之方式，了解原產地制度制訂者之看法與意見。 / Rule of origin is a quite important issue since the trend of regional integration. This is not only relevant with the development of domestic industries, but also has impact for the strategies of production and export each firm made. Domestic industries, especially for the relatively weak industries, will burden much pressure if the rules of origin are too simple and less restrictive. Sine Taiwan signed Economic Cooperation Framework Agreement（ECFA）with China, we need to consider all the issues and impact rules of origin may occur. The main subject of this thesis is to set up appropriate rules of origin to avoid the severe impact to domestic industries caused by excessive import from China. Due to the condition of industry, I chose garment industry as a focus of my study and analysis. Since domestic garment industry involves more employed population compare to the other weak industry, government should consider more cautious when they set up rules of origin for garment industry in the future. By making the comparison for the rules of origin for garment industry in different free trade agreement, I tried to imitate the rules of origin for garment industry with some adjustment. In the last part, I made an interview with the researcher of Industrial Development Bureau to understand their opinion for the applicability of the rules of origin.

2015年3 月，IHS市場調查公司預估由於太陽能光伏企業繼續整合併購有利於市場擴大佔有的連動關係，使得大者恆大，而且平均售價快速下降，驅動市場需求更加高速增長，2020年全球太陽能光伏電站累計安裝量將達到500GW，比較2005年的5.3GW有如天壤之別，同時說明往後五年每年平均安裝64GW，也代表全球投資在太陽能光伏產業的資金每年高達1500億美元，依次中、美、日三國為領先主要投資在新能源建設。再查看平均售價（太陽板光伏模組）2005年價格約為3.5USD/W，隨著市場逐漸增大，預估價格也在2014年降至0.6USD/W。2015-2019年全球總產值將達到5120億美金（以太陽能光伏電站為基礎，系統價格160萬USD/1MW）。 雖然兩岸太陽能光伏產業共同面對一個極具規模及潛力的全球市場，但由於2010-2012年間供需失衡，產能過剩，急速下降的市場平均售價，歐美許多公司工廠因此關廠倒閉，進而對兩岸進行兩次所謂“雙反”–反傾銷Anti Dumping Duty及反補貼Counter Vailing Duty調查，最後判定對矽晶太陽能光伏產品加以處罰性進口關稅。依照WTO世界貿易組織規定會員國在面臨外國進口產品進行不公平競爭，並損害其國內產業時，可以採取救濟措施保護其國內產業，“雙反”就是措施手段之一。2014年大陸也針對美國多晶矽料實施53-57% Anti-Dumping Duty作為反制，目前中美雙方仍處在對峙中，但可預見隨著市場條件改變，將可能達成某種雙方可接受的妥協。 本研究把兩岸太陽能光伏產業競合策略放在上面兩個最大的標題之間及緊迫的時間軸上面，針對兩岸各自產業都已掉入虧損情況（第四章大陸與台灣個案研究），期待從競合策略的積極面（合作是為了創造新生價值，找出潛藏利益，甚至創新價值、價值整合，再爭取自己所創造的價值），加上絲毫不能忽視國家政府在文化、歷史、民族的角度及ECFA大框架協議的前提進行分析得到結論，並且做出建議。當兩岸太陽能光伏產業共同面對普遍存在的“雙反”又同時面向全球市場，台灣在思考競合策略的時候，必須認清在經濟層面上與韓國進行幾乎全面各產業競爭。特別關於時間緊迫，本研究認為無論從面板產業、IC設計產業，都已經說明台灣的技術優勢在快速流失，而大陸方面正傾全國之力加速超前，形成自主（紅色）供應鏈。換句話說，時間完全不在台灣這一邊，如果再對比韓國可以配合大陸的合作條件，台灣更沒有猶豫片刻，佇足不前的理由和本錢了！在非經濟層面上又擁有最好的文化、歷史、民族背景跟大陸進行合作，另外在更高的政治層面的考慮，如臺灣之小，大陸之大，夾存在中日美三個強國之間，臺灣的選擇應該是非常清晰可分辨，並且在極度的時間壓力下應該積極運用國家政府有效作為，盡快在ECFA大框架協議下推進各項服貿、投保、金融協議、導引兩岸太陽能光伏從企業、產業到國家組合全面互利互惠合作達到面向全球市場雙贏局面。 / 2015 March, IHS market survey company forecasts Average Selling Price (ASP) will decrease rapidly and drive much higher demand growth rate, due to the Photovoltaic industries continue merger and acquisition. The forecast also indicates global accumulated installation capacity will reach 500GW in 2020, compared with 5.3GW in the year of 2005 which displays promising growth, meanwhile averages yearly installation capacity of 64GW in next five years and yearly investment of 150B USD globally. When looking into price details that PV module selling price of 3.5USD/W in 2005 has dropped to 0.6USD/W of 2014 which translates gross product value of 512B USD, with price reference of 1.6M USD/1MW solar power system. Both sides of the Taiwan Straits are facing a huge potential but challenging global market of Photovoltaic industries. The period of 2010-2012 not only generated the peak of demand, also induced problematic over-supply and selling price free-fall. Factories in Europe and North America are forced to become insolvent, then claimed for the restricting of import with Anti Dumping Duty (ADD) and Counter Vailing Duty (CVD) against mainland China and Taiwan, according to WTO regulations. In the year of 2014, mainland China also initiated a reactive measures of ADD against polysilicon imported from USA. Currently mainland China and USA are still struggling the head-on situation, but are believed to reach a compromise solutions under the Photovoltaic market development. We study the issue of Anti Dumping Duty (ADD) and Counter Vailing Duty (CVD) for the example of Photovoltaic industries, covering both sides of Cross-Strait. We focus Co-opetition in terms of time pressure, each side reporting business loss and propose a very constructive and active strategy as the essence from Co-opetition (Creating Value that You Can Capture is the Central Theme in Co-opetition). Of course, we should never ignore government playing a critically influential role based on culture, history, Chinese nation and forward-moving ECFA positive impact. When generally evaluating Co-opetition strategy, we clearly see the competition every corner between Taiwan and Korea. Specifically about time pressue we realized the reversal happened in the industries LCD flat panel and IC design which mainland China assures to catch up and surmount Taiwan in short future. Taiwan can not afford any hesitation and miss the narrow window of creating and capturing our own value in Co-opetition with mainland China. We worry as well Taiwan’s dilemma situation between USA, Japan and mainland China and strongly believe that the best strategy, in addition to the essence of Co-opetition is to harmonize the relationship with mainland China in all the possible areas. So that when facing global market, a win-win result can be expected, through Co-opetition central theme.

香港電影產業自1920年代開始發展，整體電影產業發展的過程中受到了內、外在的因素影響著，但香港電影產業具有「彈性」調整的特性，使得當整體香港電影產業在不同的時代遇到不同的挑戰時，整體的電影產業都能夠順利調整發展策略因應當時所面臨的狀況以保產業持續發展。不過，隨著時間步入21世紀，香港電影產業在受到1997年香港回歸與亞洲金融風暴以及2003年大規模爆發的SARS疫情等多重因素的影響下，造成整體香港電影產業走向低潮。但是2003年6月，香港與中國大陸政府簽訂了《內地與香港關於建立更緊密經貿關係安排》(Mainland and Hong Kong Closer Economic Partnership Arrangement，簡稱CEPA)後，香港電影產業因此開始與中國電影產業有了更密切的合作，也改變了華語電影產業的合作模式，並且提升了香港電影產業的產值。而中港之間成功的合作經驗，也使得臺灣在兩岸合拍電影時能有參考的案例，能更快得到兩岸間合適的合作模式。