中國大陸外商投資企業相關政策、法令對台商投資大陸影響之研究

• Main Authors: Chang Te Chun, 張德君
• Other Authors: James C. Chan
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/76892325035858376501

碩士 === 東吳大學 === 會計學系 === 91 === Abstract This study focuses the motivations of Taiwan’s corporations with respect to foreign direct investment (FDI) in China. We analyze the China FDI laws and decrees whether if influence firms’ investment. China government has revised the FDI laws and decrees for many times in the last 20 years. Obviously, those not only pay attention to attract Taiwanese FDI in China, but also hope to consolidate a closer trade relationship between Taiwan and China in the future. The research first adopted questionnaire that contains Taiwan’s corporations opinions to their FDI in China influenced by the China FDI laws and decrees. The descriptive statistics, and cluster analysis must be introduced to the questionnaire above. Some empirical results and analysis are summarized as follows: 1.Most Taiwanese enterprises realize China FDI laws and decrees. 2.Besides China FDI laws and decrees, Taiwan’s firms’ investment strategies have been influenced by China Tax policies and local government attitudes as well. However, some tax treatments imply illegal requests like bribe, corruption or graft. 3.Furthermore, non-tax factors such as large-scale internal market, cheaper materials and labors, lower factories constructing cost also play a role in investment decisions. Those analyses coincide with the FDI theory. 4.The style of investment has gradually changed to grouping actions from individual investment. Furthermore, some investment projects are relative to high-tech industries. Key words：FDI; cluster analysis ; high-tech industries;