在中國大陸的台商為免與家人長期分隔兩地，逐漸出現舉家遷移的情形，而被帶領到大陸生活的台商子女，在台商學校、港澳台班、國際學校與本地學校這些與當地接觸程度各有不同的學校環境中，有著迥異的族群接觸機會及經驗，對於這些孩子們的自我身份認同，會不會有影響？若有，則是什麼效果？ 本文認為，父母決定了其子女與當地深度接觸機會的多寡，若沒有與當地族群深度接觸的機會，由於他們對當地的印象僅來自表面的觀察，而產生或加深對當地的偏見，使其更為認同台灣；如果深度機會多但經驗不佳，亦會讓他們傾向認同台灣，但相較於前者仍有同時認同當地的可能；而深度接觸當地機會多且有正面經驗的孩子，將開始認同中國，但未必拋卻對台灣的認同，或可說其不再以國族、族群，而以生活品味、素質等標準作為我群與他群的分際。 / In case of family separation, some Taiwanese entrepreneurs have migrated to China so that their children would have various opportunities of intergroup contact and experience in diversity kinds of school. For instance, “Taiwan businessman’s schools”, “Classes for Hong Kong, Macao and Taiwan”, “International schools”, and “Local Schools”. Would these varied environments affect their identities? If the answer is “yes”, then what the effect is and how it works? This thesis indicates that, indeed, whether the children contact the locals deeper or not which is due to their parents’ decision. If the children lack for such chances to contact the locals, they would identify themselves as Taiwanese. Since the children’s local cognition has been only affected by superficial observation, it produces or strengthens their prejudice toward the locals. While the children are in a “Melting Pot” but not feel happy with their peers; hence, they tend to have Taiwanese identities and it is not impossible to have Chinese identities simultaneously in the future. As for the children who have local acquaintances certainly have Chinese identities more than those illustrated above. However, it does not mean that they would definitely forsake their Taiwanese identities in stead of a new one. In fact, they may discard ethnic and use other standards as means of their identity options such as life styles and tastes.

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.

隨著經濟全球化、分工化的趨勢下，我國企業為提升競爭力並獲取更高的利潤，逐漸將企業轉移至大陸。根據投審會的統計，台灣企業單一年度在大陸的核准投資金額已從初期1991年的1.74億美元，成長至2002年的67.23億美元，去年2010年更達到146.17億美元，中國大陸已取代美國成為台灣最大的對外投資地區。然而兩岸之間敏感的政治因素，政府對於投資大陸之上限、技術及資本市場一直存在相當之限制，使得台商為了規避相關法規之限制，掙脫「台資」身份投資中國大陸的枷鎖，紛紛以各種合法及不合法的管道突圍。 有鑑於違規投資大陸事件層出不窮，我國遂於2008年放寬投資大陸之相關規定，其中影響最鉅的為投資上限淨值，將其從40%改為60%。雖然限制條件放寬了，但是投資大陸上限仍舊存在，對於投資大陸需求較高的企業，為提高投資大陸的金額，可能會透過各種管道，其中包括盈餘管理之可能。 本研究即在探討我國相關法令中，對於企業投資中國大陸的限制存在那些限制，而企業為了規避這些限制可能採取那些手法，並以計算投資上限的淨值作為主要的研究標的，探討公司是否會進行淨值管理。本研究實證結果顯示，投資大陸比例接近其限額之企業，相較於投資大陸比例很低的企業，確實較有可能透過盈餘管理，以達到提高投資中國大陸限額的目的。 / With the tendency of global economic development and collaboration, it is necessary for our enterprises to transfer their operating center to China in order to promote competition and get more profit. According to the statistics by Investment Commission, the approve amount to invest in China from Taiwanese entrepreneurs in a year has increased from 0.174 billion in 1991 to 6.723 billion in 2002. In 2010, the amount is up to 14.617 billion. Mainland China has substituted for the US to become Taiwan’s major investment area. But the sensitive political issues between two sides of Taiwan Strait make Taiwan government establish many constraints, including the upper limit for investment in China, the technology and the capital market. To avoid the regulations of constraints and the “Taiwanese identity”, Taiwanese entrepreneurs use many legal and illegal ways to invest in China. Because illegal events about investment in China emerged one after another incessantly, our government relaxed a part of the regulations in 2008. The most influence in the regulations of constraints is the upper limit for investment; it changed from 40% to 60%. Although the constraints have relaxed, the upper limit for investment still exists. For those enterprises with higher investment demand, there is still a possibility for them to use ways to enhance the investment amount, including earnings management. The purpose of this research is to clarify the regulatory policy of Taiwan government toward investment in China, and the ways enterprises use to avoid the constraints. Besides, the main object of research is net worth which is calculated for the upper limit for investment. The empirical results demonstrate that enterprises whose investments are close to the upper limit are more likely to use earnings management to enhance the investment amount than enterprises whose investments are far away from the upper limit.