與中國人進行商業談判是非常具有挑戰性的。本研究藉由孫子兵法和中西商業談判文獻,探討研究者親身經歷的兩岸商業談判事件,對於欲在中國創業的台商創業家有哪些啟發?分析在台商企業家與中國進行商業談判時,談判前應做的準備;談判策略與談判目標的關聯;談判結果的省思。本研究歸納出知彼是談判前準備的重要工作、在談判前做最壞的打算,隱藏己方設定的談判目標、應用虛實相生策略,將不利於已的談判條件,轉換為對己方有利、關心利益關係人的壓力與需求等,研究者在此次商業談判的可取之處,以及對台商企業家面對不同談判局勢的處理方式,相對弱勢時應優先示弱,收集可反制談判對手氣勢的證據;扭轉劣勢時應盡力探求對方的底細,累積自己的談判實力;取得談判主導地位時應以更高的視野爭取一個有利的談判結果。研究結果可供台商企業家及學術界參考。;It is very challenging to conduct business negotiations in China. This purpose of this paper is to investigate a case of cross-strait business negotiation between Taiwan and China in line with the perspective《The art of war》and Sino-Western business negotiation. What kinds of work Taiwanese entrepreneurs have to do in preparation process and in negotiations? This paper concludes that it is very important that knowing the negotiators better in your business negotiation and preparing the worst case before negotiations. In the negotiation process, a negotiator has to enquiry negotiation adversary’s objects and hides your own. Also, a negotiator may turn defeat into victory by the strategy of the combination of the virtuality and reality.