研究者赴中國大陸經商多年,近十年來兩岸間的經貿往來高度成長,我看到許多赴陸的台商,在大陸地區經商仍是依賴台灣所累積的商場經驗,比較少見到有客觀分析兩岸文化與環境差異的公司。如今的中國大陸不再只是世界工廠,更成為全球矚目的市場,更多服務型態的廠商積極進入。對於市場與環境的掌握與了解的重要性又更遠高於過去了。研究者喜歡閱讀,尤以具戰略參考價值的著作如孫子兵法、三國演義,乃至近代戰役的紀實等,更是喜愛。在不少中國共產黨所參與的近代戰爭中,對於毛澤東的調兵遣將的關鍵成功因素有著濃厚的興趣。由上述背景與研究者的興趣,萌生本研究動機,希望能從近代戰役中探討毛澤東的戰略思想起源,也希望將這些戰略思想應用到商場上,為有心經營中國大陸市場的台商建立參考。本論文以現代管理理論為基礎,分析毛澤東的戰略思想,探討是否真的有所謂的「毛澤東思想」,並進一步探討毛澤東在戰役中所展現調兵遣將,是獨創的策略思想,抑或是透過學習和戰爭經驗所來,並探討其在管理上的意涵。研究結果顯示共產黨的崛起到奪權成功,中共的官方出版品將勝利歸功於毛澤東的戰略思想,但所謂的「毛澤東戰略思想」其實是經過中共官方包裝的產品。戰略和戰術的制定,也非毛澤東一人的作品,而是來自於紅軍內部的集體努力和智慧。The researcher has run business in China for many years. These years, the trade between Taiwan and China has boosted. I recognize that many Taiwanese companies run business according to their experience. There are rare companies analyze the differences of cultural environment between Taiwan and China. Now China has become a worldwide market. More and more product and service has come. It is more and more important to know it well. I like to read very well, such as “The Art of War”, “Romantic of The Three Kingdom” and the book about modern war. In those book, I`ve read some story about the war lead by Mao ZeDong. I am so interested in his strategic thoughts. So the motivation of this research is that we hope to find the origin of the strategic thoughts of Mao ZeDong.This research based on modern theory of management. The analysis of the strategic thoughts of Ma Zedong is to see whether they are original or learned from books and experience of war. And we hope to find the managerial meaning of those strategic thoughts.The results of this research indicate that the strategic thoughts of Mao ZeDong were not original from Mao. They are the results of group thinking and wisdom of the Chinese Communist.