博碩士論文 974210004 完整後設資料紀錄

DC 欄位 語言
DC.contributor會計研究所zh_TW
DC.creator古欣娣zh_TW
DC.creatorHsin-ti Kuen_US
dc.date.accessioned2010-7-28T07:39:07Z
dc.date.available2010-7-28T07:39:07Z
dc.date.issued2010
dc.identifier.urihttp://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=974210004
dc.contributor.department會計研究所zh_TW
DC.description國立中央大學zh_TW
DC.descriptionNational Central Universityen_US
dc.description.abstract本研究的主要目的有二:第一、本研究嘗試探討兩岸經貿政策的變遷對大陸台商中小企業價值網絡的主要衝擊為何?第二、分析大陸台商中小企業面外部環境的激烈變化,其策略選擇為何?本研究應用現金流量評價法與鄭漢镡(2009)提出的價值網絡架構分析個案公司面對外部經營環境變化的策略選擇。 本研究的結論如下: (1) 近年來大陸經貿政策著重產業提升、社會福利、以及保障勞動工作者,使大陸台商的人力成本與稅率大幅攀升。兩岸經貿變遷,使台商中小企業形成聚集,並強化台資企業間的信賴合作關係。 (2) 台商中小企業面對這些負面衝擊,主要的策略選擇有三:繼續經營、中止營業、以及與同業合併。由於個案公司為來料加工廠,其清算價值不高,另外繼續經營必要的調整成本過大,因此台商中小企業選擇被購併作為退場機制的意願較高。 (3) 個案公司於選擇購併對象的最終決策考量,不只是考慮購併綜效,買賣雙方的互信與默契也是關鍵因素。 zh_TW
dc.description.abstractThe purpose of this research is two-fold. First, it tries to explore the impact of changes in cross-strait economic and trade policies upon the value network of Taiwanese small and medium enterprises (SMEs) in China. Second, it analyzes the strategic choices of the SMEs under the environmental changes. This study uses the discounted cash flows valuation and the framework of value network proposed by Jeng (2009) to analyze the strategic choices of a Taiwanese SME in China in turbulent operating environment. The conclusions of this study are as follows: 1. In recent years, mainland economic policy focused on to upgrade industry, social welfare, and protection of labor workers. These changes have made the cost of labor and corporate income taxes of Taiwanese SMEs in China to increase dramatically. With the changed Cross-strait economic and trade policies, the Taiwanese SMEs in China have formed clusters and created mutually trust and cooperative relationships between the Taiwan-funded enterprises. 2. Facing the changes of the operating environment, the case company has three strategic choices: to keep the business alive, to liquidate the firm, or to engage in merger and acquisitions (M&As). Due to the small liquidation value and the huge cost of the necessary adjustments to keep the business to operate continually, Taiwanese SMEs are more likely to engage in M&As. 3. The synergy effects of an anticipated M&A may not be the most important factors for the case company in deciding which buyer to merge with. The mutual trust and understanding between buyers and sellers are also the key factors. en_US
DC.subject台商中小企業zh_TW
DC.subject價值網絡zh_TW
DC.subject企業購併zh_TW
DC.subject策略選擇zh_TW
DC.subjectStrategic Choicesen_US
DC.subjectValue Networken_US
DC.subjectTaiwan SMEsen_US
DC.subjectM&en_US
DC.subjectAen_US
DC.title大陸台商中小企業價值網絡分析與策略選擇---以C公司為例zh_TW
dc.language.isozh-TWzh-TW
DC.titleThe Value Network Analysis and Strategic Choices of Taiwan SMEs in China: A Case Study of C Companyen_US
DC.type博碩士論文zh_TW
DC.typethesisen_US
DC.publisherNational Central Universityen_US

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