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.

台商乃是兩岸政治經濟下，不同「身份資本」所孕育出來的特殊群體，特別是大陸特殊制度環境及大陸對台商制度規範下，所造成的高交易成本，使得台商為因應而運用下列三種方式 以降低交易成本：非制度化管道、制度化管道、抗衡促使制度變遷，進而參與制度創新的過程。 　　但在加入WTO之後，面對制度化及法制化的大陸制度環境變遷，台商應著重後二種的管道來降低大陸的高交易成本。 　　本文採用新制度經濟學中的交易成本理論來分析大陸對台商的制度規範及台商因應策略。 / Taiwanese investors are particular group who come from different “Capital of identity “ between Mainland China and Taiwan. Under high transaction cost caused by particular institution in China and China’s institutional regulation on Taiwanese investors, they have to take non-institutional way, institutional way and the way that they against current institution to improve institutional change and then join the procedure of institutional innovation in China. So, they can bring the transaction cost down. But after both sides have entered WTO and Taiwanese investors have to obey the regulation of WTO and they should put emphasis on latter two ways, that is institutional way and the way that they against current institution to improve institutional change and then join the procedure of institutional innovation in China to bring their transaction cost down. This dissertation analyzes the Taiwanese investors under Mainland China’s institutional regulation and their survival strategy in Transaction cost approach.