• 作者： 胡哲生; 王友民; 陳美玉
• 作者服務機構： 國立雲林科技大學企業管理系及研究所; 靜宜大學國際貿易系; 國立台中商專國際貿易科
• 中文摘要： 臺商投資大陸後母、子公司間的經營整合最具體的表徵，即在於產品的製程加工、成品組裝及銷售（出口）地點的佈局，藉由加工地、組裝點及銷售負責者三階段經營活動的組合，以及商品因為活動性質所需而在前述地點間的流動，形成不同的流通型態或兩岸經營資源的整合方式，其包括：母公司自主經營型、母公司關鍵技術型、子公司回銷半成品型、子公司自主經營型、子公司代工製造型、個別獨立經營型等六類；各類流通型態與母、子公司間的管理職能分工，有相當明顯廣泛的關聯性，其間接影響母、子公司在外銷市場或兩岸內需市場之銷售成果；不同性質的組織整合與商品流通方式所創造的兩岸比較利益組合，不但促成臺商母、子公司的經營角色及整體經營策略的整合，同時也影響企業的銷售績效與長期發展的組織結構；由於前述企業的經營企圖較著重內外銷市場的開發，相對而言，母、子公司間的商品移動所肇致的銷售，在公司整體銷售比例中尚屬微小，大部份的銷售成果表現於外銷市場，顯示兩岸問企業內部的商品交易，可以創造出公司在其他市場上的整體銷售成果，意謂著兩岸間的商業互動對臺商的市場經營，應能產生積極支援的作用。
• 英文摘要： One of the most significant phenomena in terms of the complementary cooperation relations between Taiwan par-ent companies and Mainland subsidiaries is the choice of sites for parts manufacturing, product assembling, and sales re-presentatives. By means of a cooperation for product processing, assembling, and marketing plus commodity circulationbetween above sites, it forms different styles of product circulation and/or integration between Taiwan and Mainland.These circulation activities could be categorized into six patterns:（1）parent companies act as principal business units;(2) parent companies posses key technology; (3) subsidiaries export half-finished products to parent companies for resel-ling; (4) subsidiaries act as principal business units; (5) subsidiaries act as OEM and export units; and (6) parent compan-ies and subsidiaries operate independently. With regard to the circulation patterns as stated above, there are some relatively extensive relations of managerialfunctions between parent companies and subsidiaries. In additions, it also contributes a lot to development and expansionof export and domestic markets. The collaboration of Taiwan parent companies and Mainland subsidiaries portraits in-tegrated benefits and strategic opportunities for the whole business management. As observation into the product circulation between parent companies and subsidiaries shows a lower percent-age of sales compared to the whole. It means that the majority of commodities circulation between parent and subsidiarywould support more export and sales in other markets. It also implies that the effect of the cooperation between Taiwanand Mainland is quite promising.
• 中文關鍵字： 商品流通; 作業分工; 大陸投資; 國際化
• 英文關鍵字： goods circulation; management specialization; mainland investment; intermationalization