本文係針對大陸台商的「當地化」現象進行探討。隨著兩岸經貿的開展，台商的當地化經營已成為一個不可避免的趨勢，而本文所欲探討之「當地化」，係從經濟的角度出發，亦即在經濟全球化之後，跨國公司（台商）的海外投資為求利益極大化，勢必將調整原本的經濟策略，以合乎當地市場的需求；而此一調整則可能包含其市場、原物料及進用人才等各個面相，筆者並運用價格要素均等及比較優勢建立本文之假說。 在此一前提下，本文利用深度訪談及半結構式問卷，針對大上海地區（上海、吳江、昆山）的台商企業之當地化經營現象進行研究，共計獲得三十份訪談紀錄及八十五份問卷，對於此一現象進行深入且廣泛的經驗分析。研究結果發現，台商企業不但認同當地化經營對於企業永續生存之重要，已在經營或用人方面進行大幅度的當地化，並強調此一趨勢將繼續進行。本文之研究結果驗證了先前之假說，但此一發現亦有例外之處，即對於攸關「信任」的職務，台商普遍不願輕言進行當地化。 / This thesis studies the progresses of localization in the Taiwanese businesses in Great Shanghai. It aims to make sense this process in a larger context of economic integration across the Strait and market competition around the world. Based on the findings, it is the economic forces, might be understood as factor price equalization or regional comparative advantages, that play the key role in bringing about the localization of these Taiwanese enterprises. Under the pressures to compete on global market and also to reap regional advantages, these Taiwanese enterprises are forces to give up their earlier import-processing-export pattern to produce from Chinese raw materials, for the Chinese market, and under the management of Chinese cadres. The empirical study of the thesis is based on two field trips in greater Shanghai, i.e., the Shanghai city, plus two other county –level cities, Wujiang and Kunshan. During the two-month field research, the author combines in-depth interviewing and semi-structured questionnaire on more than 100 Taiwanese entrepreneurs, with the result of 30 full-length transcripts and 85 questionnaires. The empirical data suggest that most Taiwanese entrepreneurs not just recognize the necessity of localization but also enjoy the profits brought by the advancements of localization. There is but one exception: localization can hardly go beyond the limit of personal trust. Thus, when deep trust is involved—say, managing financial matters—the principle of localization will be compromised.

隨著中國大陸近十餘年來的改革開放，以低廉的勞工與土地成本、及高度持續之經濟成長，吸引台商紛紛將過去的台灣經驗移植到大陸。本研究從大陸子公司角度探討影響其經營績效之因素，分析台商母公司的智慧資本對大陸子公司經營績效的影響，特別將母子公司間的移轉機制與子公司的吸收能耐納入實證分析中。 本研究採用田野研究、問卷調查、與實證資料檢定，並結合多種不同的資料庫來源，以在大陸設有子公司進行投資活動之我國公司為研究對象進行問卷調查，回收之有效樣本合計共103家。路徑分析之結果發現大部分台商母公司所擁有的智慧資本會直接影響大陸子公司的經營績效。在智慧資本的移轉成效上，台商人力資本有移轉和吸收效果，但創新資本的效果則不佳。在上市櫃電子業之樣本下，母公司所擁有的人力資本係先透過影響母子公司間的移轉機制，再間接影響大陸子公司的資產報酬率。當台商母公司所擁有的人力資本愈高時，有助於提高大陸子公司之吸收能耐，並間接影響大陸子公司的資產報酬率。另外，迴歸分析之結果發現，不同智慧資本組成要素對大陸子公司經營績效影響的程度並不相同，人力資本對經營績效有顯著的正效果，而創新資本對經營績效的影響並不顯著。本研究最後建議理論或實務上之管理意涵。 / Over the past decade, the regulations of China have changed, and it provided a huge resource of cheap labor and land. Following the rapid economic growth has attracted Taiwanese enterprises to transfer their success experiences to China. It is important to examine the determinants of performance of subsidiary in China. This study analyzes the relationship between intellectual capital and performance covering the transfer from Taiwanese parent to Chinese subsidiary. This study particularly highlights the role of transfer mechanism and absorptive capacity in explaining the effect of intellectual capital on performance. This study integrates multiple research methodologies including field study, questionnaire, and empirical study. Since no single database exists to support this study, multiple sources are employed for constructing the sample frame. Based on a sample of 103 subsidiaries of Taiwanese enterprises in China, results of path analysis indicate that intellectual capital from parent is positively associated with the performance of subsidiary. In general, the results support that the effects of human capital on performance are mediated by both transfer mechanism and absorptive capacity, but the transfer roles of innovation capital are not supported. Finding from the public electronic industry reveals that the influence of human capital on return of assets is indirect through the mediating role of transfer mechanism. An absorptive capacity path is presented where absorptive capacity is associated with return of assets, and human capital influences absorptive capacity. Moreover, regression analyses demonstrate that different intellectual capital elements have a different effect on organizational performance. Human capital is important in explaining the variations in the performance of subsidiary, while innovation capital has little or no effect. Implications for theory and research are discussed.

製作紀錄片是一件非常有趣的事，不論是題材、環境、人事物都令人好奇的想要去接近，更重要的是透過觀察與紀錄，還可以培養觀點的養成與建立。進入拍攝現場讓人有探索的趣味、知識的整合、與被攝者產生互動、重複觀看後的創想，這都關係到紀錄片未來可能呈現的內容，紀錄片的拍攝是一點一滴累積而成，紀錄片的品質跟紀錄片工作者以什麼樣的態度有絕對的關係，如何在互動的過程中讓對方感覺舒服，又能以什麼樣的尊重方式讓對方接受，進而在交融的氣氛中，被攝者無視於鏡頭的存在，讓整個拍攝的過程是在愉悅的氣氛與默契下進行。回首想想不只歷經美感創作的歷程，當中的對話才是久久揮之不去的心情故事，無形中也累積不少心靈上的資產。源於此，創作在未來之路又多了一項選擇，來到政大不僅學習到紀錄片的研究理論與方法，還順利完成第一部紀錄片創作，實感慶幸。 期間有人會問為什麼會想要拍攝森巴文化與原住民音樂這個議題？ 目的又為何？ 對於異文化的題材向來就很有興趣，剛好又跟興趣音樂有關，所以就定下了這個題目。由於異文化在全球化的推波助瀾下，在我們日常周遭經常可見，特別像台灣這個族群多元的地方，異文化的探討就顯得非常重要，所謂「文化不是沒有用，而是因為它太有用而難以使其物盡其用」(林志忠譯，2002；Terry Eagleton,2000)。文化看似簡單，其實它的內容是多元複雜的，試問為什麼還會有那麼多的人相繼地投入文化工作，種種現象無非說明文化的問題絕非三言兩語道盡，基於上述方知文化是無止境的，文化的工作永不嫌晚，就怕不做。 身為一位紀錄片的工作者應有的反思及其深刻的體認為何？ 由於透過紀錄片的拍攝，可以經由多方的對話，更深層的理解人文的重要，無非也證成了文化的多樣與獨特性，尊重是化解差異最好的良方，唯有持續的親近文化才有可能在這塊領域著力，也才能在文化的工作上略盡綿薄之力，進而使得上力。 / The Rhythm of Samba Drums in Taiwanese Aboriginal Music Documentaries, regardless of the theme or setting, can awaken their audience’s curiosity, but more importantly, this form of observation and documentation can question and investigate established viewpoints. Within the documentary filming process, the attitude of its director directly affects the films quality. How the subject’s respect is gained, how they are made to feel at ease in front of the camera, their chemistry with the director all are factors in the film’s outcome. As a result, the documentary is not only an aesthetic creation but can be considered as a dialogue between the director and the subject. The topic of Samba culture and Taiwanese aboriginal music was chosen to explore the theme of “foreign culture” within Taiwan’s multi-ethnic society. Due to the globalization, exposure to global cultures has created a new appreciation of the role culture in daily life, which can be best stated as “Culture is not useless. Its being far too useful causes it not to be used to its best practice”. Culture is not simplistic, but multi-faceted influencing all aspects of life. Thus, culture has no definable boundaries. This study considers foreign elements within the specific context of traditional music. Documentaries not only observe but also depict a multi-party dialogue taking place resulting in a greater understanding of different cultural traditions. Adopting the topic of Samba culture and Taiwanese aboriginal music, this documentary aims to demonstrate positive means to create the intimate relationship needed for a documentary’s filming process.

文學是語言文字的藝術，更是人類文化薈萃的結晶。目前現有的台灣作家數位典藏計畫如雨後春筍般蓬勃發展，但形式、內容差異大，尚未建立台灣作家數位典藏的模式。本研究旨在藉由對台灣作家數位典藏研究，建構台灣作家數位典藏模式，俾使進行文學數位化的同時，可對文學資料的外觀、背景資料、內容、甚至參照的部分，能夠完整的蒐集和呈現，不僅重現文學原有的樣貌，更豐富作品的意義與價值。 本研究為了解目前台灣作家與其作品文物已被數位化的情形，以廣義之台灣文學與數位典藏，採網路調查大量蒐羅台灣文學較具代表性之相關數位典藏網站，並透過個案研究建構出台灣作家之數位典藏模式。最後獲致研究結論如下：(1)台灣作家數位典藏具有時代意義；(2)台灣文學與作家的數位典藏建置呈現多元的成果；(3)活躍於1920~1960年代的多位重要作家尚未進行數位典藏；(4)目前台灣作家數位典藏成果以本省與客家籍作家居多；(5)目前台灣作家與作品數位典藏的數位化物件；(6)台灣作家數位典藏之模式建構；(7)多數作家典藏網站缺乏文學知識背景之人力；(8)物件式導向的metadata不適用於作家數位典藏；(9)作家生平脈絡以年表、照片呈現，缺乏超連結功能；(10)面臨年代久遠及無從得知著作權人的困難；(11)數位典藏網站面臨計畫結束後缺乏經費支持與更新維護的機制；(12)目前缺乏台灣作家入口網的設計。 本研究最後針對台灣作家數位典藏的發展提出以下建議：(1)進行本研究模式優先選擇台灣重要作家進行數位典藏；(2)對於不同族群的台灣作家均應積極數位典藏；(3)台灣作家數位典藏需由文學領域學者及數位典藏專家共同合作；(4)妥善規劃網站內容的更新維護機制；(5)發展與使用者的雙向互動機制；(6)增強連結功能以及加值利用的設計；(7)建置「台灣作家入口網站」。 / Literature is the art of language and the performance of human cultures. Nowadays, more and more digital archives programs of Taiwanese writers have been developed, but forms and contents are greatly different from each other. The purpose of this research is constructing the model of digital archives of Taiwanese writers, so that collected and displayed the information of the appearance of literature, context, content, reference perfectly when proceeding the digital of literature not only to reproduce the original appearance of literature, but also enrich its meaning and value. In order to understand the situation of the digital archives of Taiwanese writers, the research collects a large number of Taiwanese literature digital archives websites by the internet investigate, and constructs a model of the digital archives of Taiwanese writers through case study. The research findings are as follow: (1) The digital archives of Taiwanese writers is historically significant ;(2) The digital archives of Taiwanese writers build a diverse achievement ;(3) Many 1920-1960s writers have not been the outcome of digital archives; (4) the overcome with Taiwanese and Hakka writers is a large part of the digital archives of Taiwanese writers; (5) to construct the model of digital archives of Taiwanese writers; (6) the lack of professional scholars of literature in the majority of Taiwan literature websites ;(7) It does not apply to digital archives of writers by object-oriented metadata ;(8) It displays writer's life context by chronology and photographs, lack of hyperlinks function ;(9) Facing no way of knowing the copyright holders ;(10) Lack of financial support and the maintenance and update mechanism after the end of programs ;(11) Lack of a portal site for Taiwanese writers. Based on the final results of this research, several suggestions for the development of digital archives of Taiwanese writers are as follow: (1) Preferred to choose the important writers to digital archives by the model from this research ;(2) Writers in all communities should be digital archived well ;(3) It should cooperate scholars between the domain of literature and digital archives ;(4) Plan the site mechanism of maintenance and updating well ;(5) Develop the user interaction mechanism ;(6) Enhance the use of link functions and the design of value-added ;(7) Build the "Taiwanese writers portal."

本論文旨在探討台商企業面對中國大陸這幾年來的投資環境變化所採取之創新應變策略之研究。本研究聚焦在台商聚集最密集、且近年來大陸投資環境變化最劇烈的東莞地區，探討過去以彈性、創新與問題解決為特性的台商企業，在快速變遷與競爭的大陸與全球市場，所面臨的困難以及他們的創新之道，藉由掌握台商後續在中國大陸市場發展的重要參考。 本研究結果顯示，中國大陸外資政策的巨大轉變，讓當地的台商企業產生營運成本提高、出口退稅減少的問題。對外又受到全球原物料上漲與金融海嘯的衝擊，影響其營運成本和外銷訂單衰退。 儘管多數受訪企業都受到外在投資環境改變的影響，但本研究也顯示，成功的企業早在投資環境開始大幅改變之前，就以前瞻的思維做好創新的準備，並採取「提高價值(Value up)」的路線，而非一味的講求「降低成本(Cost down)」。因此開始在產品上更加強化研發實力，在內部管理上更加強調人員培訓，在市場開發上則更加注重中國內需市場，以發展自有品牌或代理國際代工客戶的品牌，走出外銷不振的衝擊。 最後，本研究也建議，企業在發展創新策略時應該注意保持對自身核心競爭力與外在市場的敏銳了解，才能成功創新，讓企業永續經營。 / The objective of the thesis is to discuss the innovation strategies that Taiwanese enterprises take to overcome the dramatic changes of Chinese investment environment. The study mainly focus on Taiwanese enterprises in the DungKuan City, the area that most Taiwanese enterprises locate in and has been through the most dramatic investment environment changes in recent years. Also, the study aims to discuss what kind of problems these Taiwanese enterprises, who are known for being flexible, innovate, quick problem-solving encountered and how do they solve the problems by innovative ways. These results can become important reference for Taiwanese to develop further in Chinese. The result shows that the changes of Chinese policies for foreign enterprises increase the Taiwanese enterprises’ operating costs and decrease their export tax benefits. At the same time, the soaring raw material price and global financial crisis also infect the Taiwanese enterprises’ operating costs and lose of export orders. Although most of the Taiwanese enterprises suffered from the impact of external investment environment challenges, the study also indicates that successful enterprises have made well preparation before the environment challenges happen. Also, they mainly focus on “value up” strategies, not just to “cost down”. Therefore, they emphasize more on research and develop abilities, or human power training, or make efforts on developing Chinese market by different branding strategies. At last, the study also provide suggestion to these Taiwanese enterprises and points out that enterprises should oversee their competitive advantages and cultivate strong market sense when they develop their innovation strategies. In this way, the Taiwanese enterprises can survive from the investment environment changes and have a better future.

自1980年代末期以來，政府宣佈開放大陸探親，並逐步解除外匯管制等相關限制，兩岸之「經貿互動」於焉展開。台商到中國大陸投資二十餘年，由克服地域障礙、轉移企業資源，進而遂行經營管理的當地化，其融合速度快得驚人。現今，隨著08年「520」馬政府的上任，兩會協商、包機直航、兩岸開放大三通、陸客來台觀光…，「常居對岸」或「兩岸流動」的人數，亦隨之持續攀升，兩岸之間的互動更加日益密切。大陸台商面對因文化與生活習慣的差距所產生的生活適應問題，也成為台商赴大陸投資管理或台商個人生涯規劃上的重大考驗。過往，針對此主題之經驗研究如鳳毛麟角。因此，本研究聚焦於大陸台商生活層面當地化的情形，以及生活適應之現況，務其爬梳出具學術價值之研究論述。 本研究採取深度訪談的方式，以大陸台資企業負責人或高階幹部為訪談對象，對其生活適應及當地化的情況進行研究。雖然台商當地化的進展速度很快，但在其「安居落戶」方面，未來似乎仍充滿了變化，此乃今日極敏感、極富爭議的議題，值得台灣官方與學界高度關切。冀望透過本研究，使吾人對於「大陸台商生活層面當地化」問題，得到較完整、確切的廓清。 / The economy and trade between Taiwan and China has been continuously expanding since Taiwan Government allowed people on the island to visit their family relatives in China and gradually relieved some restrictions on Foreign Exchange Control Regulations in 1980s. It has been over 20 years since the first wave of Taiwan business people overwhelmingly entered China and started their own business. Demonstrated by their way of how to overcome any geographic barriers, how to successfully transfer desired business resources and how to localize and globalize their business, the acceleration speed of emerging in China for Taiwan business people these years has been so amazing. After President Ma’s taking office on May 20, 2008, never in the past six decades have relations between Taiwan and China been as good as they are today. Furthermore, with the help from affair negotiations between Strait Exchange Foundation (SEF) and Association for Relations Across the Taiwan Straits (ARATS), cross-straits direct charter flight(s), direct transportation across the Taiwan Strait and the increasing number of China tourists in Taiwan, the population of Taiwan business people nowadays in China (either they are permanent residents in China or frequent flyers between Taiwan and China) has been growing drastically. Due to the cultural difference in business and life style between Taiwan and China, it has also become a great challenge for most Taiwan business people to figure out how to live, work or do business in China. In the past, the research or study for “The localization of Taiwan business people’s life in China” has been very rare in Taiwan. My research and study here will primarily focus on the localization and adaptation analysis for Taiwan business people’s life in China. This research analysis provides a thorough overview of in-depth interviewing of Taiwan business owners or upper management executives for their localization process in China. Also, a list of further readings that provide you with more detailed information on conducting interviews is included in this paper. Despite the fast pace of the localization process of today’s Taiwan business people in China, it is believed that the ever-changing challenges of how to live and settle in China for them are still increasing. Some sensitive and controversial issues addressed in this paper will be definitely worth the close attention of government officials and academic scholars in Taiwan. Hopefully, this research paper will also provide us a complete understanding of how to help sweep away some barriers to the localization of Taiwan business people’s life in China.

The purpose of this study is to provide an introduction and analysis of Harvest Festival, a work for piano four hands by Taiwanese composer Yann-Jong Hwang. This work incorporates elements of traditional Taiwanese music that is largely unfamiliar to performers and listeners beyond the border of Taiwan. With the exception of Professor Hwang’s own journal article on this piece, this project is the only study of Harvest Festival available in the United States or Taiwan. This research will be meaningful to both performers and piano teachers as an encouragement to include Yann-Jong Hwang’s work within their concert repertory. This document examines the background of Yann-Jong Hwang; briefly introduces Taiwan, the Amis tribe, and the Harvest Festival event; provides a structural analysis of all four sections of Harvest Festival; and concludes with an appendix consisting of a complete score of Harvest Festival.

O objetivo deste estudo é o investigar a presença de diferenças significantes da variável cultural na modalidade do coping religioso em mulheres, acima de 25 (vinte e cinco) anos, residentes na Grande São Paulo, no contexto religioso de igrejas protestantes históricas, 64 de origem cultural chinesa taiwanesa e 52 de origem cultural brasileira. Administrado o Questionário Geral e Escala de Aculturação nas mulheres de origem chinesa taiwanesa, obteve-se como resultado que 32% foram classificadas como \"pouco aculturadas\" e 40% como \"medianamente aculturadas\". As brasileiras responderam o Questionário Geral e ambos os grupos responderam a Escala Coping Religioso Espiritual-Breve (CRE- Breve). Os resultados mostraram uso maior da modalidade de coping Positivos em ambos os grupos, porém com diferença significativamente maiores na amostra de origem brasileira nos seguintes fatores: transformação de si/vida; busca de ajuda espiritual; posição positiva frente a Deus; e busca do outro institucional. Os resultados também apresentaram, diferença estatisticamente significante no Fator Negativo de coping quanto à reavaliação negativa do significado no grupo de mulheres brasileiras. Ao analisar individualmente as questões da Escala CRE- Breve, foram encontradas diferenças significativamente maiores nas mulheres chinesas taiwanesas nas questões: Questionei se Deus realmente se importava; Tentei lidar com a situação do meu jeito; Culpei Deus por ter deixado acontecer; Tentei lidar com meus sentimentos sem pedir ajuda de Deus; e Entreguei a situação para Deus, depois de fazer tudo que podia. As considerações finais levantam as possíveis interpretações das diferenças apresentadas, como demonstração do componente cultural chinês e do componente cultural brasileiro no coping religioso das mulheres participantes da amostra / The objective of this study is to investigate the presence of significant differences in the cultural variable in the ways of religious coping in women over 25 (twenty five) years, residing in Greater São Paulo, in the religious context of Protestant churches, 64 women of Taiwanese Chinese cultural origin and 52 of Brazilians cultural origin. To the women of Taiwanese Chinese origin were administered General Questionnaire and the Brief Acculturation Scale for Hispanic (SASH), the obtained result was that 32% were classified as low acculturated\" and 40% as \"moderately acculturated.\" The Brazilian women replied the General Questionnaire and both groups responded to the Spiritual Religious Coping Scale-Brief. The results showed higher use of Positive Factors coping in both groups, but with significantly greater differences in the sample of Brazilian origin in the following factors: transformation of the self/life, seeking spiritual aid; positive position before God, and search of another institutional. Similarly, statistically significant difference was found in the Negative Factor as the negative revaluation of the significance in the group of Brazilian women. When analyzing individually each question of Religious Coping Scale, significantly greater differences were found in Taiwanese Chinese women in the matters: I questioned if God really cared, I tried to handle it my way, I blamed God for letting it happen, I tried to deal with my feelings without asking for help from God, and handed the situation to God, after doing all I could. The final considerations raise the possible interpretations of the differences presented as a demonstration of Chinese cultural component in religious coping of women participants in the sample

傳統的研究將臺灣話的「人」視為人稱代名詞，並著重於它的指示代名詞使用。但出現於言談中的「人」卻多不做此用。因此，本研究旨在探討這種不做指示代名詞用的「人」，及其在言談上的功能。 　　根據Schiffrin提出的言談分析模式，「人」在五個層面--語意結構、行為結構、交談順序結構、訊息狀態、及交談者關係--都有其功能。大體而言，「人」的主要功能是在語意結構上，它在言談間作為一個「逆向承接標記」，它的出現顯示著上下文有著相反或對比的關係。藉由這種承接的作用，能使說話者更明確地表達語意，並使聽話者更精確地掌握語意，因而使得言談更為順暢。 / The present study investigates the behavior of the non-referential lang and the functions it performs in Taiwanese spoken discourse. 　　Based on　Schiffrin's (1987) model of discourse coherence, lang. plays roles on the five planes of discourse. The predominant function of lang is found in the ideational structure, where it explicitly marks contrastive relations between propositions.　In the action structure, it prefaces speech acts like defense, dispute, and refutal when a speaker disagrees the other participant's accusation, assertion, and request.　In the exchange structure, it is employed to claim/fight for or retain the turn.　In the information state, it signals contrasts between the upcoming proposition and speaker knowledge or speaker/hearer meta-knowledge.　In the participation framework, it functions to change the relative relations between interlocutors in a conversation and to indicate a discrepancy between interlocutors in the subjective attitude toward an event. As a whole, lancr serves as a contrastive marker, thus informing a discontinuity in a discourse. 　　The syntactic distribution of lang and its co-occurrence restrictions with Taiwanese sentence-final particles further support our analysis that lang functionsas a marker of contrast.

隨著中國經濟的快速增長，國民所得亦跟著提升，使得國內的市場規模日益壯大，加上中國加入WTO之後，加速開放國內市場，外資企業看好中國的商機，紛紛投入中國內需市場的經營，如今的中國已然由「世界工廠」轉變成「世界市場」。眾多外資企業的進入，加上中國本土企業的崛起，使得中國市場的競爭愈形激烈。為了增加在中國的競爭力，部分的日本企業選擇與台灣企業進行策略聯盟，共同經營中國事業。 本研究認為日本企業之所以與台灣企業進行策略聯盟，是因為可以藉此利用台灣企業的優勢，諸如銷售能力及人事管理能力等等，彌補本身的弱勢，提高在中國的競爭力。此外，日本企業與台灣企業在台灣長達數十年的合作經驗，為雙方建立起良好的信任關係也是策略聯盟的原因之一，因此日台雙方的企業合作遍布各個產業，策略目標也各有不同。由於在日台企業的策略聯盟中，以進軍中國內需市場為目標的合作案表現最為亮眼，因此在個案研究方面，本研究選擇日本企業(包括伊藤忠商事及朝日啤酒等八家企業)與頂新集團的策略聯盟作為研究對象，期能對日台企業的策略聯盟能有更深入的了解。 / Along with China’s fast economic growth, local consumers become wealthier as their disposable income continuously increasing, enabling the domestic market in China to keep growing rapidly. Moreover, after China’s accession to the WTO, China must gradually open up the domestic market, so many foreign enterprises see a huge opportunity in China, and they can vie for China’s market one after another. A lot of foreign enterprises’ entry and China’s indigenous enterprises’ rise make the market competition more intense. In order to improve the competitive capacity, some Japanese enterprises build the strategic alliance with Taiwanese enterprises. This study shows that Japanese enterprises build the strategic alliance with Taiwanese enterprises because they can use Taiwanese enterprises’ resources to offset their weaknesses, and boost their competitiveness. Furthermore, the second season is that after dozens of years of friendly cooperation between both sides in Taiwan, Japanese and Taiwanese enterprises have established trust relationship. Therefore, Japanese and Taiwanese enterprises’ alliances are found in numerous industries, and strategic goals are different. In all kinds of strategic alliances, the alliance that enters to China market is the most outstanding, so this study focuses on the alliance that is built by nine Japanese enterprises and Ting Hsin Group, and tries to understand the alliance thoroughly.