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.