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    Title: 影響大陸臺商回流投資之決定因素:以折衷理論觀點
    The Determinants of Applying for Investment Repatriation by Taiwanese Firms in China: From Eclectic Theory Perspectives
    Authors: 洪惠子
    Hung, Hui-Tzu
    Contributors: 翁永和
    洪惠子
    Hung, Hui-Tzu
    Keywords: 折衷理論
    OLI 理論
    對外直接投資
    Date: 2023
    Issue Date: 2023-08-02 14:18:51 (UTC+8)
    Abstract: 本研究係以政府於2019年推動的政策「歡迎臺商回臺投資行動方案」為其研究來源,並從中彙整出大陸臺商回流投資之上市櫃公司133家與其投資規模,並視2019年至2021年為投資計畫之一期進行研究。鑑於可能影響企業於投資佈局上的考量因素較為眾多,故本研究將以對外直接投資的方式,並試以折衷理論探究影響大陸臺商回流投資之決定因素。其各項解釋變數之資料,則取自TEJ財經資料庫,另運用折衷理論將解釋變數分類為:(一)廠商專屬優勢:資產總額、研究發展費用率、廣告費用、企業年齡、外銷比率;(二)區位優勢:用人費用率、有效稅率;(三)內部化優勢:臺灣投資規模。

    研究結果顯示分類於廠商專屬優勢中的「資產總額」、「研究發展費用率」及分類於區位優勢中的「用人費用率」與臺商回流投資規模具有正向且顯著關係。由此可知,影響大陸臺商回臺投資的決定因素確實較為多樣化,同時亦可印證本研究採用折衷理論之考量。
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    Description: 碩士
    國立政治大學
    行政管理碩士學程
    110921072
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0110921072
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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