本研究在傳統資源基礎理論的基礎上，連結關係網路和體制概念，並藉由中國大陸台商的實證資料來驗證本研究的理論架構與推論，目的在延伸資源基礎理論的解釋力，將公司績效影響因素的討論，從公司內部的資源能力擴展到企業之間資源分享的合作概念，並兼顧體制環境對公司營運的影響效果。
本研究採問卷方式蒐集資料，針對中國大陸的製造業台商進行調查，有效問卷共計159 份。經由階層迴歸分析驗證本研究的假設，得到實證結果包括：公司能力為市場績效的正向影響因素；體制環境對政企關係的市場效能具有增強的調節效果；體制環境對行銷能力的市場效能具有增強的調節效果；在檢驗市場績效的影響因素時，整合公司能力、關係網路和體制環境調節效果的模式，比單獨考慮公司能力的資源基礎理論模式有更高的解釋力。

This study provides an integrative framework that links up the resources-based theory with the concepts of relational networks and institutional theory to explore the effect of capabilities, relational networks and institutional factors on firm’s performance. 159 valid questionnaires were collected from the Taiwanese manufacturers in mainland China. The empirical study finds that: the firm’s capabilities have the positive effect on firm’s market performance; institutional factors have the positive moderating effect on the market effectiveness of B2G (business to government) relationship; and institutional factors also have the positive moderating effect on the market effectiveness of marketing capabilities. Besides, the integrative framework of this study offers a better interpretation for firm’s performance than the resources-based theory model.