本研究主要探討社會關係、資源投入、以及進入時機三個因素對台灣中小企業到中國大陸進行投資時所造成的影響。本研究採用2007年大陸台商名錄，以103間赴中國大陸投資的中小企業為分析對象。研究結果發現台商進入大陸市場時，企業能力投入的程度會影響到進入模式的考量。另外，市場進入時機對於台商進入模式的考慮具有明顯的干擾效果。當進入時機愈晚時，企業會傾向依賴與當地的社會關係，同時也會考慮到資源箝制的問題而降低控制的程度。而社會關係會影響到企業資源投入的程度後，再影響到進入模式的選擇。而社會關係對於進入模式並無直接的影響，但社會關係會影響到資源投入的程度後，對於進入模式的選擇有所影響。

This study explores the impact of social relationship, resource commitment and entry timing on entry mode of Taiwanese SMEs investing in Mainland China. By analyzing 103 firms, this study indicates that firm’s resources have significant effect on the choice of entry mode. The moderating effect of entry timing also has significant effect to the entry mode. When firms entry late, they will be dependent on the social relationship for using minority equity entry mode. Besides, the issues of resources “stuck in” will make firms reduce their willing to high equity mode. In addition to providing insight into how Taiwanese SMEs choose their entry mode, the study sheds light on the role of social relationship plays in the choice of entry mode, and the indirect influence of the entry choice in the Taiwanese SMEs in Mainland China.