Abstract In April 2004, China was concerned that speedy development of Investment might lead to an uncontrollable economy. Therefore Prime Minister Chia-Pao Wen announced to apply Macro Adjustment Policy starting from the fields of industries and economy, by using both strategies of administrating and marketing through polices of currency, crediting, foreign exchange management, land management, and industry policy management in the hope of reaching the goal as a stable development. These adjustments have caused great impacts on China¡¦s entire economic development and on Taiwanese businessmen in China. According to the statistics from Taiwan Stock Exchange Corporation and Gretai Securities Market, till the 3rd quarter of 2010, there are 960 listed companies at stock exchange market and over-the-counter market investing in China with accumulated investment amount of NT$10,886 hundred billion. Such a huge investment scale has done quite a great contribution toward economic development in China. Meanwhile, local banking industry in China is facing an increasing demand on financing. Owing to the tightened crediting and foreign exchange management carried out in China on the grounds of Macro Adjustment Policy, most Taiwanese businessmen in China have been deeply influenced regarding the cash flow during operating business. Seeing the difficulty that Taiwanese businessmen in China are confronting, Taiwanese government timely revised Act Governing Relations Between The People Of The Taiwan Area And The Mainland Area and Regulations Governing the Banking Activity and the Establishment by Financial Institution Between the Taiwan Area and the Mainland Area and literally opened the door toward OBU crediting for Taiwanese businessmen in China. It is significant break through for Taiwan¡¦s economy policy towards China since the government moved to Taiwan in 1949. S Bank was the first bank authorized to process OBU crediting for Taiwanese businessmen in China. After evaluating the changes of the environment, S Bank applied Greater China Shanghai Bank Strategic Union Platform in the market of China with OBU crediting targeting Taiwanese businessmen in China. Together with Taiwan¡¦s opening policy and competitive corporation with China banking industry which was restricted by Macro Adjustment Policy, S Bank hold a operating philosophy as a value provider instead of a competitor to expend its strategy of crediting for Taiwanese businessmen in China. Until now, S Bank has become one of the best banks in Taiwan banking industry regarding operating the business with Taiwanese businessmen in Greater China. The object of this research is focused on an individual bank. With research method of collecting information and interviewing with experts, this research was probe into the strategy S Bank used to promote crediting for Taiwanese businessmen in China. In the viewpoints of industry competitive advantage, industry SWOT analysis, and strategy union to discuss the competitive advantage that S Bank has for promoting crediting of Taiwanese businessmen in Greater China. The key points to the success of S Bank can be concluded as follows: (1) Possessing a leading core condensing centripetal force and a team of management (2) Successfully exercising the competitive advantage of Greater China Shanghai Bank Strategic Union Furthermore, in this research all the information collected, interview of the experts, and all the opinions given by professionals from the industry, government, and academic fields have been analyzed, compared, and concluded in the hope of finding the future prospect for S Bank to promote crediting affairs of Taiwanese businessmen in China. During the research, the interviewed experts include senior managers in financing industry and financial supervisors from industries which have invested and established factories in China. With the combined thoughts and opinions from experts and industry financial supervisors, the completeness of this research will be upgraded and hence generally referable achievements can be expected to be organized as a reference for S Bank to use as a strategy for promoting crediting for Taiwanese businessmen in China. Keywords: Crediting for Taiwanese Businessmen in China, Strategic Union¡C

2008年元月實施的《中華人民共和國勞動合同法》，是中國大陸政府當局宣告擺脫過往提供低廉人力資源的新興國家形象，挑選更願意肩付企業社會責任的企業，轉型成為真正大國。這部勞動合同法在更全面保障勞工權益時，被資方及部分學者視為一部親勞方遠資方的法令，執行後衝擊許多外商，其中包括台商。 2008年元月實施的《中華人民共和國勞動合同法》，是中國大陸政府當局宣告擺脫過往提供低廉人力資源的新興國家形象，挑選更願意肩付企業社會責任的企業，轉型成為真正大國。這部勞動合同法在更全面保障勞工權益時，被資方及部分學者視為一部親勞方遠資方的法令，執行後衝擊許多外商，其中包括台商。 本論文針對勞動合同法對台商造成的影響進行探討，不同產業的台商受到影響的差別性，並研討台商因應之道，例如作出內部制度改革及遷徙廠房等，遷徙路線是本文探討焦點。 本論文透過與台商的深度訪談獲得相關資訊，歸納出台商在勞動合同法實施後，決定西移入中國大陸內地、南移向東南亞國家、或是向東返回台灣投資的三個遷徙路線，與作出這個決定的背後考量。 2008年台灣總統大選後再次政黨輪替，馬政府團隊重新開啟與對岸的交流，台灣當局也利用這個台商思動和兩岸融冰的時機，提供優惠政策吸引台商返台投資。勞動合同法的頒布也牽動台商在兩岸的移轉和經營的變革。 / Law of The People’s Republic of China on Employment Contracts is executed to get rid of the image of offering cheap human resource, Mainland China’s stereotype for investors in majority. After practicing the Law, the government expects to attract enterprises with more willing of taking social responsibilities to transform as the modern country. The Law protects labors’rights more completely, but is regarded a bias against investors. The consequence of practicing the Law impacts many foreign investors, including Taiwanese businessmen. This thesis discusses how the Law impacts Taiwanese businessmen, various effects to different businesses, and the responses from Taiwanese investors, such as the innovation of internal system and removal of business. Where do those Taiwanese businessmen remove their investment is the key point of this thesis. The conclusion of this thesis is based on one-by-one interview with selected Taiwanese businessmen among various businesses. If they decided to remove the investment, three routes are mostly considered: east to interior land of Mainland China, south to East Asia countries, and east to Taiwan. This thesis also indicates why they do such considerations. 2008 Taiwan Presidential Election rotated ruling party. KMT Ma government restarts the interaction with Mainland China and takes advantage of ice-breaking timing to offer favorable policies to attract Taiwanese businessmen to return to Taiwan. The execution of Law of The People’s Republic of China on Employment Contracts also affects the move of Taiwanese businessmen and the mode of business operation.

在世界貿易組織（WTO）的架構之下，各國對於政府採購的行為逐漸多所重視，因政府機關兼具有公權力行使單位，而以不同之民事主體身分到市場上購買貨物、勞務等的採購行為，進而影響國家的財經政策，並隨著政府行政部門在國家活動中的加強作用，政府採購金額不斷的擴大，政府採購職能也由簡單的節約公共資金和提高公共資金使用效率，拓展到政府解決貧困、扶持弱勢產業甚至走出經濟的低潮等等。當國家利用政府採購功能解決前述問題，進而影響國際自由貿易，產生國際經濟往來時的自由貿易壁壘，政府採購就成了國際經濟貿易規則所欲約制的對象。 政府採購協定（GPA），是WTO架構下的複邊協定之一，我國在2009年加入後，開啟了政府採購制度的新頁，也使我國廠商得以進入其他會員國的政府採購市場。中國大陸自2001年加入WTO時，就承諾加入的原則及立場，迄今尚未入會。 中國大陸實施政府採購法之前，對於政府採購規範的相關資料甚少，然中國大陸依其政治經濟的影響力，不論是掌有各經濟體之各國外債，或者國家之間所簽署的投資合作協議，甚至各國家、各經濟體都渴望中國大陸政府出手投資或挹注資金以解決其國內經濟問題的情況之下，中國大陸透過GPA尋拓商機的需要，與各國覬覦中國大陸的政府採購市場，在競爭當中產生有趣的博奕現象。 本文從兩岸相關政府採購制度沿革、政治經濟的發展過程、加入政府採購協定的相關資料，探討政府採購執行及台商參與中國大陸政府採購所發生的問題。 / Within the framework of the World Trade Organization (WTO), countries are paying more attention to the government procurement. The government agencies, despite being public authority bodies, act as civil subjects as well while purchasing merchandise and services in the market, hence the government procurement can affect a country's financial policy. Moreover, as the executive departments dominate national activities and the procurement amounts grow constantly, the functions of government procurement extend from saving public funds and improving their efficiency to addressing poverty, supporting declining industries and even overcoming the economic downturn, etc.. As long as the government procurement are used to solve the mentioned problems, and consequently trade barriers are set on free trade in terms of international economic exchange, government procurement become an object of international trade regulations. Government Procurement Agreement (GPA) is a plurilateral agreement under the framework of the WTO. Taiwan's accession to the GPA in 2009 not only turned a new page on our government procurement system, but also entitled our suppliers to enter the government procurement market of other Member States. On the other hand, the PRC is not yet a GPA member state, despite its policy and commitment to join since the accession to the WTO in 2001. Little information is available on government procurement specifications before the implementation of government procurement law in the PRC. Nevertheless, the PRC has great political and economic influence with its investment in the foreign debts of other economies, the investment cooperation agreements it signed with other countries and the fact that many economies are expecting its investment or capital injection to help them out of the domestic economic difficulties. It is under this circumstances that China wants to expand business opportunities through the GPA while other countries are eagerly eyeing the Chinese government procurement market. Their competition forms an interesting game phenomenon. In this dissertation I compile relevant information to compare the cross-strait government procurement system evolution, their political and economic development process and their accession to the Government Procurement Agreement. I also have interviews with government procurement officials from both sides of the strait, participating suppliers and Taiwanese businessmen in order to study the issues that occur when government procurement projects are implemented and when Taiwanese businessmen get involved with the PRC government procurement.