The Automobile parts and accessories manufacturing industry in Taiwan is facing that, the whole industry development moves to mature period, the competing and managing mold of the manufacturers differ much from the past, the competition from globalizing markets, and the world factory, China, rises, so the enterprises would face more variables and challenges. Therefore, it¡¦s important to deeply probe into how to improve managing effects by innovative transformative strategy. For the inner of enterprises, it must think about what the main surviving core competitiveness is to adjust to the active competitive ability. And the key for enterprises to sustainable development is continuous creativity. Creativeness has become the necessity for structure development. The structure of automobile parts and accessories industry in Taiwan is transforming. In the recent years, it¡¦s developed gradually toward the concentrated industry of technology, knowledge, and capital. Therefore, it¡¦s important day by day for Taiwan enterprises that not only investing in more budgets on R&D and personnel trainings, but also establishing the managing and technology strategy. This research probes into how to submit the strategy of enterprise transforming, and strengthen the self-competitiveness, to establish the competitive advantage under active competitive managing environment, and adjusting to the benefits and threats of ¡§the globalization of domestic markets; the localization of global markets.¡¨