Summary: | 碩士 === 大葉大學 === 會計資訊學系碩士班 === 93 === The government promulgated the amendments of OBU’s policy. The amendments allow direct transaction and loan business between offshore banking units (OBU) of banks located in Taiwan and banks in Mainland China. The deregulation made Deposit of non-financial institutions, Foreign currency loans of all OBUs and money remittances for mainland china grow up. This study based on questionnaires which focus on Taiwanese businessmen in China. I sent out 700 questionnaires, and retrieved 126 valid questionnaires. The main purpose of thesis was to investigate personality traits, factors of capital transfer and scale whether affect on the Taiwanese businessmen’s capital behavior and financial performance. In the meanwhile, this study also confirmed whether Fishbein’s reasoned action theory hold in the choice of OBU branch. The statistic methods used in this study include descriptive statistics, reliability analysis, validity analysis, chi-square test, independent-samples T test, one-way anova test and path analysis. Taiwanese businessmen in China regarded with different personality traits whose capital behavior and financial performance were significant difference. They regarded with different factors of capital transfer whose capital behavior and financial performance were significant difference. They regarded with different scale whose capital behavior were significant difference, but financial performance weren’t. They regarded with different personality traits whose purpose of dispatch and acceptance of other’s suggestion were significant difference. They regarded with different factors of capital transfer whose purpose of dispatch and acceptance of other’s suggestion were significant difference. The above results make the Fishbein theory hold in the choice of OBU branch. There was causal relationship between factors of capital transfer, capital behavior and financial performance.
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